Effective internal control elements in the Iraqi public sector : an exploratory study of the Iraqi government sector

Abstract

Internal control is vital in evaluating the performance of public sector agencies and ensuring that they achieve their objectives. As an essential part of public financial management, it promotes accountability, transparency and efficiency in using shared resources. This study examines the presence of effective internal audit mechanisms in the Iraqi government sector, using a sample of eleven public entities that were interviewed or surveyed using questionnaires. The results showed the weakness of the current system despite the design of the Iraqi internal control operation to avoid or reveal errors, fraud and corruption and ensure compliance with regulations and policies. The research findings identified the ineffectiveness and inefficiency of the current control and internal audit procedures in controlling public funds, contributing to corruption in public institutions. The research recommends a comprehensive reform of the internal control system, allowing the internal audit and independent review bodies to perform their tasks. In addition, developing control systems similar to neighbouring countries and taking effective corrective measures should be adopted to address specific alerts. Provide high-level administrative support. Also, provide adequate training for audit staff to build their capabilities and competencies. Providing the necessary allocation and material capabilities. Developing the institutions' work system through the application of electronic auditing. Such efforts require sustained contributions from all stakeholders to achieve a transparent, accountable and effective public sector in Iraq.