Part of a proposal to reduce the financial and administrative corruption by the Supreme Audit Institutions

Abstract

Abstract The phenomenon of managerial and financial corruption became issue of concern by many of writers , researchers and organizations concerned with confronting it .The corruption has appeared in all countries and different forms of governments , but in unequal levels , and it's consequences is very dangerous , because it results in waste of resources and reduce the opportunities of growth , type of life and the credibility of governments . No doubt that managements of governmental units whether self-financed or central-financed , work in an environment full with challenges which may find new opportunities for corruption . The monitoring and supervision of this managements are considered very important issue to secure the integrity of this managements and the effective supervision requires external auditing , conducted by independent auditing institute . This research aims at shedding the light on the concept of the managerial and financial corruption , it,s reasons , consequences and the role of supreme audit institute in preventing or confronting it by setting a frame proposed for this purpose