{"id":"https://openalex.org/W4407289751","doi":"https://doi.org/10.31272/jae.i129.64","title":"The effectiveness of internal audit procedures in banks in reducing administrative and financial corruption","display_name":"The effectiveness of internal audit procedures in banks in reducing administrative and financial corruption","publication_year":2021,"publication_date":"2021-09-16","ids":{"openalex":"https://openalex.org/W4407289751","doi":"https://doi.org/10.31272/jae.i129.64"},"language":"en","primary_location":{"id":"doi:10.31272/jae.i129.64","doi":"https://doi.org/10.31272/jae.i129.64","is_oa":true,"landing_page_url":"https://doi.org/10.31272/jae.i129.64","pdf_url":null,"source":{"id":"https://openalex.org/S4306515277","display_name":"Journal of Administration and Economics","issn_l":"1813-6729","issn":["1813-6729","2707-1359"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319168","host_organization_name":"Al-Mustansiriya University","host_organization_lineage":["https://openalex.org/P4310319168"],"host_organization_lineage_names":["Al-Mustansiriya University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Administration and Economics","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://doi.org/10.31272/jae.i129.64","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5116205591","display_name":"\u0645.\u062f.\u0641\u0627\u0637\u0645\u0629 \u0641\u0632\u0639 \u0647\u062f\u0627\u0628","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0645.\u062f.\u0641\u0627\u0637\u0645\u0629 \u0641\u0632\u0639 \u0647\u062f\u0627\u0628","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5116205592","display_name":"\u0645.\u0645.\u0644\u064a\u0644\u0649 \u0639\u0628\u062f \u062c\u0627\u0633\u0645","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0645.\u0645.\u0644\u064a\u0644\u0649 \u0639\u0628\u062f \u062c\u0627\u0633\u0645","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5021709600","display_name":"\u0635\u0647\u0628\u0627\u0621 \u0639\u0628\u062f\u0627\u0644\u0642\u0627\u062f\u0631 \u0627\u062d\u0645\u062f","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u0645.\u062f. \u0635\u0647\u0628\u0627\u0621 \u0639\u0628\u062f \u0627\u0644\u0642\u0627\u062f\u0631 \u0627\u062d\u0645\u062f","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.40399806,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"46","issue":"129","first_page":"420","last_page":"433"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.7554000020027161,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.7554000020027161,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.12999999523162842,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.07940000295639038,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.9639999866485596},{"id":"https://openalex.org/keywords/banking","display_name":"banking sector","score":0.5199999809265137},{"id":"https://openalex.org/keywords/administrative-corruption","display_name":"administrative corruption","score":0.9620000123977661},{"id":"https://openalex.org/keywords/financial-corruption","display_name":"financial corruption","score":0.9980000257492065},{"id":"https://openalex.org/keywords/anti-corruption","display_name":"anti-corruption","score":0.6700000166893005},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.9200000166893005},{"id":"https://openalex.org/keywords/iraqi-banks","display_name":"Iraqi banks","score":0.7160000205039978}],"concepts":[{"id":"https://openalex.org/C2780027415","wikidata":"https://www.wikidata.org/wiki/Q524648","display_name":"Language change","level":2,"score":0.6091938614845276},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5874502062797546},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.580765426158905},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3899539113044739},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.32127845287323},{"id":"https://openalex.org/C124952713","wikidata":"https://www.wikidata.org/wiki/Q8242","display_name":"Literature","level":1,"score":0.0},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.31272/jae.i129.64","doi":"https://doi.org/10.31272/jae.i129.64","is_oa":true,"landing_page_url":"https://doi.org/10.31272/jae.i129.64","pdf_url":null,"source":{"id":"https://openalex.org/S4306515277","display_name":"Journal of Administration and Economics","issn_l":"1813-6729","issn":["1813-6729","2707-1359"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319168","host_organization_name":"Al-Mustansiriya University","host_organization_lineage":["https://openalex.org/P4310319168"],"host_organization_lineage_names":["Al-Mustansiriya University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Administration and Economics","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.31272/jae.i129.64","doi":"https://doi.org/10.31272/jae.i129.64","is_oa":true,"landing_page_url":"https://doi.org/10.31272/jae.i129.64","pdf_url":null,"source":{"id":"https://openalex.org/S4306515277","display_name":"Journal of Administration and Economics","issn_l":"1813-6729","issn":["1813-6729","2707-1359"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319168","host_organization_name":"Al-Mustansiriya University","host_organization_lineage":["https://openalex.org/P4310319168"],"host_organization_lineage_names":["Al-Mustansiriya University"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Administration and Economics","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.8046000003814697}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":2,"referenced_works":["https://openalex.org/W2276853115","https://openalex.org/W2947504543"],"related_works":["https://openalex.org/W7124704504","https://openalex.org/W7131306675","https://openalex.org/W7207517322","https://openalex.org/W3205245374","https://openalex.org/W4403566550","https://openalex.org/W7217474606","https://openalex.org/W4361854697","https://openalex.org/W4399472052","https://openalex.org/W3193325443","https://openalex.org/W7223556244"],"abstract_inverted_index":{"The":[0,62,68,90],"research":[1,46],"aims":[2],"to":[3,20,33,80,106,127,135,155],"demonstrate":[4],"the":[5,22,25,45,51,55,98,104,116,125,143,149],"effectiveness":[6],"of":[7,24,36,57,70,96,101,115,120,145],"internal":[8,37,75,110,122,132,146],"audit":[9,38,76,133,140],"procedures":[10],"in":[11,13,41,77,109],"banks":[12,78],"reducing":[14],"administrative":[15,82],"and":[16,19,31,44,50,73,83,86,124,142],"financial":[17,84],"corruption,":[18],"achieve":[21],"goal":[23],"research,":[26],"(100)":[27],"questionnaires":[28],"were":[29,66],"prepared":[30],"distributed":[32],"a":[34,94],"sample":[35],"employees":[39],"working":[40],"Iraqi":[42],"banks,":[43],"hypothesis":[47],"was":[48],"tested":[49],"data":[52],"analyzed":[53],"through":[54],"use":[56],"some":[58],"methods.":[59],"Appropriate":[60],"statistic":[61],"most":[63,99,117],"important":[64,100,118],"results":[65],"reached:":[67],"existence":[69],"an":[71],"effective":[72,121],"efficient":[74],"helps":[79],"discover":[81],"corruption":[85],"thus":[87],"reduce":[88],"it.":[89],"study":[91],"concluded":[92],"with":[93,138],"set":[95],"recommendations,":[97],"which":[102,113],"were:":[103],"need":[105,126],"increase":[107],"interest":[108],"auditing,":[111],"after":[112],"one":[114],"elements":[119],"control,":[123],"adopt":[128],"continuous":[129],"training":[130],"for":[131],"workers":[134],"keep":[136],"pace":[137],"modern":[139],"mechanisms,":[141],"observations":[144],"auditing":[147],"from":[148],"bank":[150],"management":[151],"should":[152],"be":[153],"responded":[154],"quickly.":[156]},"counts_by_year":[],"updated_date":"2026-10-06T10:28:23.643775","created_date":"2025-02-10T00:00:00"}
