What is it about?
Internal audit strategies can prevent such because it is a tool of governance, risk management and control in general, in addition to being a means to fight corruption in particular. To fulfil the main objective of this study, an analytical approach has been used to review previous studies. The importance of information technology and digitalization in achieving efficient internal auditing in combating corruption and abuse of power were also reviewed. Previous studies have been reviewed and the most important regulatory trends against corruption in Saudi Arabia have been analyzed.
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Why is it important?
The existence of professional references, binding legislation and international support have proven the necessity for internal auditing to combat corruption and abuse of power.
Perspectives
Internal auditing is a tool that has proven its global effectiveness in addressing corruption and abuse of power. However, a low level of independence from management influences morale and work value.
Salem AL Fayi
Najran University
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This page is a summary of: The Role Of Internal Audits In Combating Corruption And Abuse Of Power In The Kingdom Of Saudi Arabia, January 2023, Kuwait University,
DOI: 10.34120/0382-049-191-011.
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