The role independence internal control in reducing behavioral distractions in the public sector A Empirical study in the Directorate of Municipalities of Karbala and its municipal institutions

Abstract

Due to the expansion of the range of services provided by government institutions and the increase in the volume of expenditures, which doubles the tasks of internal control, which is the safety valve that contributes to maintaining the goals of the institution and identifying deviations, if any. It reflects positively on the performance of the institution and the preservation of its property and contributes to reducing administrative corruption. The research aims to test the influence relationship between the independence of internal control in reducing the phenomenon of administrative and financial corruption in government sector institutions.

 The descriptive analytical method was relied on as a research method, and for the purpose of obtaining data and information, the researcher relied on the questionnaire that was directed to the supervisory and administrative staff in the Directorate of Karbala Municipalities and Municipal Institutions, as (150) questionnaires were distributed to them, and 144 valid forms were retrieved. With a response rate of 96%, the data was analyzed by adopting statistics represented by (Microsoft Excell, Spss.V23 program), for the purpose of confirming the validity of the impact hypothesis and drawing out the required conclusions and recommendations.

The most important conclusions: Through the study, several conclusions were reached, the most important of which were

Failure to provide moral support and financial incentives commensurate with the size of the responsibility placed on the shoulders of workers in the internal control departments, which creates a spirit of indifference in performing professional duties, lax performance, lack of interest in the accuracy of information and adequate professional care, and the subordination of the internal control departments in municipal institutions to the direct management in Directorate, which loses its independence.

The research resulted in a set of recommendations, the most important of which are the following:

Activating the role of internal control bodies and granting them independence from direct management at work, which guarantees them immunity and safety from the pressures of those around them, whether “colleagues or officials at work, in accordance with international standards related to this standard and the issuance of laws that oblige.