الفهرس 
الاطار النظري لنظام الرقابة الداخلية وممارسات الفساد المالي في الوحدات الحكوميةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Abstract
The main objective is to propose the development of the Internal control system in government units.
For Achieving that; This Paper Was Analyzed With the Following Theoretical analysis:
1- Determine the nature of corruption in governmental government units and the factors affecting it.
2- Evaluating and analyzing the Internal control system applied in the Iraqi government units.
3- Analyzing the relationship between developing the internal control system and reducing financial corruption in Iraqi government units.
4- Identify the impact of accounting implications for developing the internal management system and improving financial performance in government units through good application of governance rules.
The researcher has also reached, through the field study of this research, the following results:
1- Proving the validity of the first hypothesis: There is a positive correlation with significant significant deficiencies Existing in the internal control system applied in government units and financial corruption in these units.
2- Proving the validity of the second hypothesis: There is a positive correlation with moral significance between developing the internal control system through the approach proposed by the researcher and reducing the practices of financial corruption in government units.
3- Proving the validity of the third hypothesis: The development of the internal control system in government units has a positive effect on controlling and improving the financial performance of these units.