This study aims to highlight the importance of governance and its role in promoting transparency, combating corruption, and improving institutional performance, with a focus on the role of INTOSAI standards in supporting these principles within the public sector. It also seeks to clarify the relationship between financial auditing technology and governance by analyzing the impact of implementing these standards on independence and accountability, contributing to building more efficient and effective oversight systems. The study also discusses how INTOSAI standards can be used as a tool to enhance transparency in government institutions, which contributes to improving the management of public resources and ensuring their efficient and effective use for the benefit of society. The study concluded that adherence to governance and INTOSAI standards enhances the credibility of oversight institutions, leading to increased trust from citizens and investors in the country’s financial management. It also shows that these standards significantly contribute to reducing administrative and financial corruption by strengthening mechanisms of accountability and both internal and external oversight. The results indicated a close link between sound governance and achieving sustainable development, as adopting transparent and responsible practices leads to improved public service quality and strengthens economic and social stability. Based on these results, the study recommends enhancing adherence to INTOSAI and governance standards by developing supporting legislation and policies, ensuring the independence of oversight bodies to strengthen their role in supervision and accountability, and emphasizing the importance of training human resources in government institutions on best international practices in auditing and governance to ensure their effective application. Finally, the study recommends intensifying cooperation between government institutions and oversight bodies to ensure the implementation of transparent policies that achieve optimal use of public resources and enhance public trust in the country’s financial management.

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Governance and Financial Auditing Technology: A Comparative Study of the Impact of INTOSAI Standards on Reducing Financial and Administrative Corruption

  • Nidal Mahmoud Al-Ramahi,
  • Neamat Mousa AL-Farraj,
  • Mahmoud Odeh

摘要

This study aims to highlight the importance of governance and its role in promoting transparency, combating corruption, and improving institutional performance, with a focus on the role of INTOSAI standards in supporting these principles within the public sector. It also seeks to clarify the relationship between financial auditing technology and governance by analyzing the impact of implementing these standards on independence and accountability, contributing to building more efficient and effective oversight systems. The study also discusses how INTOSAI standards can be used as a tool to enhance transparency in government institutions, which contributes to improving the management of public resources and ensuring their efficient and effective use for the benefit of society. The study concluded that adherence to governance and INTOSAI standards enhances the credibility of oversight institutions, leading to increased trust from citizens and investors in the country’s financial management. It also shows that these standards significantly contribute to reducing administrative and financial corruption by strengthening mechanisms of accountability and both internal and external oversight. The results indicated a close link between sound governance and achieving sustainable development, as adopting transparent and responsible practices leads to improved public service quality and strengthens economic and social stability. Based on these results, the study recommends enhancing adherence to INTOSAI and governance standards by developing supporting legislation and policies, ensuring the independence of oversight bodies to strengthen their role in supervision and accountability, and emphasizing the importance of training human resources in government institutions on best international practices in auditing and governance to ensure their effective application. Finally, the study recommends intensifying cooperation between government institutions and oversight bodies to ensure the implementation of transparent policies that achieve optimal use of public resources and enhance public trust in the country’s financial management.