Author name:
محمد عبد الامير مغير
Supervisor name:
انتصار عباس حمادي الدليمي
Key words:
- معايير جودة العمل الرقابي
- الفساد الاداري
- مكاتب المفتشين العموميين
- الرقابة والتفتيش
Abstract:
يتركز موضوع البحث في دراسة متغيرين رئيسيين في عمل مكاتب المفتشين العموميين, وهي معايير جودة العمل الرقابي وحالات الفساد الاداري. وتنفيذا للتوجهات العلمية في تعشيق الجانب الاكاديمي للدراسة مع الواقع العملي , انطلق هذا البحث لربط احد اهم وظائف الادارة، وه | Concentrated research topic in the study of key variables in the work of the offices of inspectors general , the quality standards of audit work and cases of administrative corruption. Pursuant to the directions of scientific interleave the academic side of the study with practice, launched this search to connect one of the main management functions , a function control through quality standards for audit work and pose an impact on all functions of the organization and its operations , as a means actors in achieving fairness and reduce the incidence of corruption , with one of the most important aspects that lead to deviation from the ethics of public office , the administrative corruption , in order to achieve its objectives for the surveyed offices to ensure the health and safety of the functioning of the government departments and prevent corruption. To understand the nature of the relationship between the variables studied , was the adoption of quality standards for audit work independent variable through four dimensions , ( professional requirements , skills and competencies , distribution of tasks , guidance and supervision ) , and cases of administrative corruption variable dependent through indicators five which are ( bribery , abuse of office , embezzlement, theft, fraud , forgery , mediation and nepotism ).The main reason for the choice of research topic is the sense of the importance of the subject and the need to deepen the vision , especially the reality of the work of the offices, since the work and the development of these offices , the researcher noted , the lack of guidelines or standard under which measure the level of quality of work supervisory or regulatory reporting , and in order to be a reference departments and agencies in the preparation of reports , as well as the lack of an organizational unit in the office competent supervision over the obligation to apply quality standards audit work , according to international standards for audit quality work control and audit , as stipulated by the international standard ( 220 ) , which contributes to the improvement of quality control and audit work , through the commitment of officers to apply the standards and their impact in reducing the incidence of administrative corruption , which is an important goal circles seeking regulatory agencies and organizations all achieved. Then a theoretical framework has been prepared in connection with the concepts of integrated , quality standards for the diagnosis of audit work and administrative corruption cases exceeded all covering it almost subset of concepts.This has adopted this research planned hypothetical expresses the logical relationship between the variables of the research, the purpose of the application of this research and testing hypotheses has been selected sample of (7) from the offices of inspectors general of the (36) working in the Iraqi ministries they represent one of the most important regulatory agencies operating in the diameter, which was established under the coalition Provisional Authority Order No. ( 57 ) for the year (2004) , was the adoption of the resolution as head of the data collection as well as the adoption of four other tools , office annual reports , views of actual , personal interviews , and data for displaying the completion rate percentages for treatment negative phenomena general sample of Iraqi institutions for years ( 2012,2011,2010 ) , has reached the size of the sample surveyed ( 126 ) of the slice censors administrative and financial represented at all levels of offices surveyed , have been using the statistical program - (SPSS), for the purpose of conducting statistical treatments.In light of the results researcher found to a set of conclusions was the most important , the weakness of knowing some of the auditors in the offices of inspectors general standards of verifiability , and especially the international standard ( 220 ) Special audit quality , through demonstrated results on the existence of the proportion of neutral ( 41.3 % ) to own sufficient knowledge of the concept of quality of performance in accordance with the international Standard.It concluded Find a set of recommendations , most notably , to promote and consolidate went offices of inspectors general to develop and improve the quality of audit work through the development of guidelines or standard under which measure the level of quality of work supervisory or regulatory reporting , in order to be a reference to the departments and agencies in the preparation of reports , as well as the development of an organizational unit in offices competent supervision over the obligation to apply quality standards audit work , as well as the application of the concepts and thought this trend in general in the whole office.
