THE ROLE OF THE DIRECTORATE OF AUDIT AND INTERNAL CONTROL IN ADAPTING THE WORLD BANK’S INNOVATIVE APPROACHES WITHIN DECENTRALIZED UNITS TO REDUCE CORRUPTION CASES

Abstract

Directorates or public units with which transferred units are linked must attempt to adapt or adjust methods and tools that have brought about radical changes in their application, especially when the discussion is about important units that make a difference in the lives of citizens, such as agriculture, municipalities, and others. One of the most important obstacles standing in the way of making a difference is the spread of corruption, which has prompted the Directorate of Internal Audit and Control in Nineveh Governorate to seriously consider removing these obstacles

The researcher tried to achieve a set of objectives through the research, including (highlighting the World Bank initiative, highlighting corruption and international agreements to eliminate corruption, and highlighting the role of the directorate in implementing the initiative on units with transferred authority).The research was based on an important problem that falls on the Directorate through adapting the World Bank initiative to reduce corruption in the units with transferred authority. The research addressed the hypothesis that stipulated that it is possible to adapt part of that initiative to suit the Iraqi environment. The research reached a set of conclusions and recommendations, perhaps the most important of which is that technology and techniques may be the key to the World Bank initiative and the key to all doors that close corruption in the face of the corrupt, if they are managed properly One of the most important recommendations is that the purpose of establishing internal audit and control directorates in all types of institutions, especially for units with transferred authority and linked to Nineveh Governorate, is to achieve independence leading to reducing the forms of corruption that may occur as a result of the lack of independence in the work of internal audit units.