The role of the internal control system to reduce fraud in agricultural initiative loans (Iraq: a case study)

Abstract

The current research aims to study the knowledge bases of the internal control system and fraud, in addition to clarifying the procedures of the internal control system to reduce fraud in agricultural initiative loans to achieve economic goals as well as the pursuit of economic growth and development in general, and one hypothesis was put forward: the internal control system can limit From fraud and manipulation of agricultural initiative loans in a way that helps increase GDP and achieve self-sufficiency, and in order to achieve the objectives of the research and test its hypothesis, the research relied on the descriptive analytical method to track and examine its material, in addition to the statistical method based on the analysis of the time period (2008-2014). ), and conducting some statistical methods on it in order to draw conclusions and show the impact of control measures on fraud and manipulation, and the research reached a set of conclusions, the most important of which was the weakness of the internal control system followed in the directorates of agriculture and the cooperative agricultural bank and its loss of the main elements and ingredients in the three governorates, and the research concluded Also to a set of recommendations, the most important of which was that the internal control system should be strengthened in Institutions are a sample of research and development of employees’ performance by engaging them in training courses inside and outside Iraq .