Impact of Integration Between the Commission of Integrity And Judicial Audit to Reduce Financial and Administrative Corruption in Kurdistan/Iraq

Analytical study of the views of a sample of academics and auditors in the Kurdistan region

Abstract

This study aims to demonstrate the complementary role of both the judicial audit and the Commission of Integrity in Kurdistan province in reducing the financial and administrative corruption prevalent in the Kurdistan region of Iraq, and has used the main study tool of a questionnaire distributed to a sample of two groups, namely the group of auditors (external auditors) and a group of professors (academics) in universities and institutes of the Kurdistan region of Iraq. (100) questionnaires from which 90 forms and (83) valid forms for analysis were recovered through the SPSS and Easy Fit statistical program The study found a set of conclusions indicating a moral relationship between the independent and dependent variables of the study within the framework of the descriptive methodology of the study and in the light of the test of the hypotheses of the study, one of the most important conclusions is that the areas of judicial audit work are broad and need a variety of expertise in accounting, auditing and law, and the judicial auditor must provide a set of skills and Uses specific techniques, where all these experiences and skills and techniques enable him to play an important role in detecting and combating cases of financial and administrative corruption, and although the Commission of Integrity in Kurdistan region is considered an important institution interested in fighting corruption in the region but is unable to perform its tasks well because there is no factor of experience and independence, and there is no knowledge in the integrity body about the concept of judicial audit  and services provided by the judicial auditor in cases of financial and administrative corruption. In light of the study's findings, the researcher recommended a set of recommendations, the most important of which is the need to activate the services of the judicial auditor in the Commission of Integrity in Kurdistan region by preparing training programs to qualify the judicial auditor in accordance with the standards set in this field of knowledge and professional, and investigators in the Integrity Commission of Kurdistan province to use the judicial auditor in corruption cases of a financial nature in order to reach fair results because the judicial auditor can practice investigation, analysis and evaluation of evidence, The need to establish a special unit or department in the Integrity Commission of Kurdistan province in the name of judicial audit to carry out its functions and provide its services in the field of combating corruption.