The Role of Accounting Control In Reducing Financial and Administrative Corruption In Cooperation Between The External Auditor and The Internal Auditor.

Abstract

Accounting control system represent an important means to reduce of financial and administrative corruption and that these systems. This research highlights the dangerous phenomenon namely financial and administrative corruption, and it is also considered one of the diseases that threaten the entity of economic units that seeks to serve the community, and cannot be eliminated through the development of audit procedures by the internal and external auditor to reduce it. The research concluded that there are weak preventive measures against corruption in the units subject to control and auditing, as well as the lack of audit evidence to address cases of financial and administrative corruption. that prevent cases of corruption in all its forms and types).