Activating electronic auditing as a mechanism to reduce administrative and financial corruption

Abstract

 This study aims to focusing  on the role of activating electronic auditing in reducing administrative and financial corruption in economic units .In light of the accelerating spread of digital transformation in all administrative and financial aspects and the increasing volume of financial data which is reflected in the increasing challenges of economic units in reducing administrative and financial corruption in every way. This led to the development of a new auditing approach that relies on detecting corruption and avoiding any unexpected deviations by using smart systems and software to examine financial data in an efficient and accurate manner. Therefore, electronic auditing has emerged as a mechanism for reducing administrative and financial corruption through analyzing information more broadly and accurately, which increases speed ​​and accuracy in discovering and identifying deviations and violations. In addition, the audit is continuous and simultaneous in light of the electronic audit. To achieve the goal of the study, a questionnaire was designed and distributed to (120) in all administrative and economic specializations, and through statistical analysis (SPSS), conclusions were reached that there is a relationship There is a moral significance between electronic auditing and reducing administrative and financial corruption, as the correlation coefficient between them reached (.763**), which explains the existence of a positive and significant correlation between the electronic auditing variable and reducing administrative and financial corruption. The most important recommendations were that economic units should be obligated to activate Electronic auditing as a mechanism to reduce administrative and financial corruption through legislating laws and instructions in addition to providing the necessary financial, human and technological resources to activate electronic auditing.