Ghazi A. S. sporting the role of internal control systems with social control to prevent administrative and financial corruption

Abstract

the internal control system includes a set of rules, policies and procedures implemented by the
management of the organization to provide reasonable assurance for reliable financial reports, in
order to accomplish the operations efficiently and effectively, and to comply with applicable laws
and regulations. The research also addressed the financial and administrative corruption in concept
and the importance of the fight against corruption and methods of control.
But if the internal control system, although its strength is unable to protect the organization's
resources in the Iraqi environment today for many reasons, but we are entitled to to ask can the
social control to support the systems of internal control? What is the type of social control which
we mean? What is the libertarian theory? what are the means and methods through which to
achieve social control? The position of the Islamic religion and social control? How can civil
society organizations to support the internal control systems to reduce the administrative and
financial corruption, or at least minimize its effects? The research has reached a set of conclusions
and the most; The Social Control are required for all state departments, small or large, bearing in
mind the many of the objectives it seeks to attain them.
It also concluded a set of recommendations was in the forefront The adoption of electronic
management system by linking the various ministries and departments of the government bodies
to ensure better management and more effective through the governmental mail and delivery
speed of access auditors transactions as quickly as possible.