Using Governance Mechanisms to Raise the Efficiency of Internal Control Performance to Confront Government Corruption in Iraq: An Empirical Study

The study aimed to reduce the phenomenon of government corruption by developing internal control systems using governance mechanisms, and the factors influencing their support to improve their professional quality, as one of the most important mechanisms of an effective internal control structure that affects the discovery and prevention of fraud and innovative practices, increasing the credibility and transparency of financial and control reports, and contributing to activation Practicing the system of governance, to reduce administrative deception and methods, to control and minimize corruption, and to raise the productive efficiency of government performance, by controlling public spending, preserving public money, and promoting economic rationalization in the use and exploitation of property General resources, and a questionnaire list was designed to achieve these goals, which was distributed to those interested in government internal control divided into three categories: financial monitors in the ministry, inspectors of the central apparatus, and government accountants. The study concluded the importance of applying governance mechanisms in raising the level of efficiency of government internal control systems, in order to reduce the manifestations of government corruption.