THE EFFECTIVENESS OF INTERNAL AUDIT PROCESS AND TEAM IN DETECTING THE FINANCIAL AND ADMINISTRATIVE CORRUPTION IN THE IRAQI PUBLIC SECTOR

Abstract

Financial and administrative corruption in public sector organizations is a serious problem that requires the attention of policymakers and researchers. Consequently, this article explores the influence of the internal audit process and team effectiveness on detecting financial and administrative corruption in the Iraqi public sector. The article also examines the moderating effect of organizational support on the relationship between the effectiveness of the internal audit process, the effectiveness of the internal audit team, and the detection of financial and administrative corruption in the Iraqi public sector. Using survey questions, the research used the primary data collection approach. Using PLS-SEM, the article also employs smart-PLS to examine the connection between the constructs. The findings revealed a positive association between the internal audit process and team effectiveness and the detection of financial and administrative corruption in the Iraqi public sector. The results also show that organizational support greatly moderates the relationship between the effectiveness of the internal audit process, the effectiveness of the internal audit team, and the identification of financial and administrative corruption in the Iraqi public sector. The study aids in formulating anti-corruption policies utilizing the internal auditing procedure and team efficacy.