علاقة نظام الحوكمة بجودة التدقيق واثرها في محاربة الفساد المالي والاداري (دراسة عملية في عينة مختارة من المدققين)

In recent years, the majority of countries in the world take care, with great attention, to the application of the governance system in all sectors of the economy after the financial and economic crises that have occurred in many countries of the world at the end of the twentieth century, because of the declining audit quality that reflect the efficiency of performance and financial position of the economic unit level, ــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــــ (*) جزء مستل من اطروحة دكتوراه للباحث الثاني. which has led to weakness confidence in the accounting information produced reports and financial statements, and then reflected on the spread of the phenomena of financial and administrative corruption in most societies. There is a strong correlation between the audit quality or weak relationship and the existence of the phenomenon of financial and administrative corruption in the economic units, when the audit effectively and efficiently, it contributes significantly to the fight against financial and administrative corruption, but if the audit is weak, it is easy to pass the financial and accounting operations illegal and thus be a major cause the occurrence of financial and administrative corruption. This study aims in its theoretical framework to display the entrance of a conceptual about governance and its importance system, as well as the concept of audit quality, and then clarify the nature of the relationship between the corporate governance system and the quality of the audit, and the relationship of each of the corporate governance and quality audit system in the fight against financial and administrative corruption. This study was conducted on a sample of auditors working in the public and private sectors numbered (61) Checker to find out opinions regarding the quality of governance and audit system and their impact in the fight against financial and administrative corruption. The study found that there is a correlation and effect relationship between two variables are the corporate governance system and the quality of the audit in order to reach the objective of reforming the financial and administrative corruption which is spreading in most economic units. This study recommends that the application of corporate governance and audit quality both as they both link and the impact of the financial and administrative reform process relationship system.