AUDIT COMPLIANCE AND ITS ROLE IN REDUCING THE MANIFESTATIONS OF ADMINISTRATIVE AND FINANCIAL CORRUPTION OF GOVERNMENT INSTITUTIONS (APPLIED RESEARCH IN THE FEDERAL OFFICE OF FINANCIAL SUPERVISION)

Abstract

The research aims to give a conceptual framework for auditing compliance and the mechanism of combating administrative and financial corruption. Explaining the most important observations and reservations contained in the compliance audit reports and their role in combating administrative and financial corruption, by reviewing the published reports of the Federal Office of Financial Supervision, and among the most important conclusions is the absence of an independent report on the compliance audit of combating administrative and financial corruption with the Federal Office of Financial Supervision that includes the link Auditing tests, agreements, laws and instructions, but mention cases of non-compliance with instructions from among the financial statements and performance reports, and one of the most important recommendations is the necessity of activating the role of compliance audit reports on combating administrative and financial corruption by preparing an independent report to audit compliance with combating administrative and financial corruption.