Abstract

Abstract:
This study aims to investigate the mechanisms for providing the requirements for forming an external control system in accordance with the International Standards for Supreme Audit Institutions (ISSAI), and to demonstrate its role in enhancing transparency and accountability and reducing cases of financial corruption in non-profit public sector bodies in Algeria, and in order to achieve this goal. We relied on the descriptive analytical approach, in addition to projecting the theoretical aspects of the study onto the field side. This was done by designing and distributing a questionnaire to a random sample consisting of employees and executives of the Budget Controller departments and the Public Treasury of several states of the country. The data of the field study was processed relying on the SPSS v25 program. The most important findings were that the current financial control system approved by supervisory bodies is limited and deficient and needs to be strengthened, through the adoption of an independent external audit system in public sector bodies. The study also found that there is a strong positive correlation between the requirements for establishing an external control system and reducing corruption. Financial, as well as the presence of a positive significant impact of these requirements on efforts to combat financial corruption in non-profit public sector bodies in Algeria.
Key words:
External Control System, Financial Corruption, Non-Profit Public Sector Organizations.

Information

Item Type:	Thesis
Divisions:
ePrint ID:	4771
Date Deposited:	2023-12-24
Further Information:	Google Scholar
URI:	https://www.univ-soukahras.dz/en/publication/article/4771

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