The role of the system of control and internal control in the reduction of administrative and financial corruption in the internal security forces

Abstract

Administrative and financial corruption is the biggest impediment to reform and development, and many studies have shown how dangerous and destructive its impact on the development of societies and its impact on the process of reform and development. The phenomenon of administrative and financial corruption is one of the important phenomena that occupy the government authorities at all levels, In a manner that limits the achievement of the goals set in rationalizing the use of available resources in an efficient and efficient economic way to achieve economic, social and financial goals. Iraq, like any other country in the world, suffers from the spread of this negative phenomenon in some of its institutions A government that reflected their impact on the waste of public funds and giving priority to the interests of the individual for the public interest of the community.The research problem came to deal with the characteristics of the system of control and good internal control and its relation to the reduction of administrative and financial corruption. The aim of the research is to know the factors that negatively affect the effectiveness of the system of control and internal control. The researcher chose a sample represented by one of the government units operating in the Ministry of the Interior, the public . The researcher prepared a questionnaire that included knowledge of the demographic data of the respondents, twelve questions about the administrative control system, 12 questions about the accounting control, and 40 samples were distributed to the sample in question.The main conclusions of the research were:1. The geographical expansion and the increase in the number of workers without taking measures to meet and meet the needs and desires of these workers or satisfying them enough, they resort to illegal practices to satisfy these desires.2. Corruption phenomena related to bribery and embezzlement are the most prevalent cases in all societies, including Iraqi society.3. The clear separation between the concepts of internal control as the internal audit system as an independent and effective activity in this system, specializes in evaluating the adequacy of this system to combat the phenomenon of corruption and what measures are required to do so.The main recommendations of the research are:1. Preparation of working manuals and procedures for the various activities of each of the administrative unit's sections, allowing the internal audit staff to have a clear and clear knowledge of what activities are subject to audit, details of the performance of the work and what the documentary course is and what documents and priorities accompany each activity.2. Activate the process of career rotation among the staff of the administrative unit in a manner that does not interfere with the efficiency of performance, while activating the process of granting compulsory annual leave, which ensures the exchange of roles for employees and provides them with the opportunity to increase functional efficiency and skills of different ages and helps to detect or prevent differences that It was absent from some staff and also fills gaps and weaknesses.3. Putting deterrent measures against the perpetrators of administrative and financial corruption and not to tolerate imposing sanctions on those who seek to violate the laws, regulations and instructions or to exploit their job to achieve personal interests and harm the public interest.