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Author

Abdullah Sulaiman Shaheen

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Open access 2026

Internal Audit as a Governance Mechanism for Corruption Prevention in Iraq’s Public Sector: Quantitative Evidence from Institutional Practice

Purpose: This study aims to examine the role of the internal audit function in preventing corruption within the Iraqi public sector, focusing specifically on three core attributes: independence, competence, and effectiveness. Design/methodology/approach: Operating as a pioneering baseline investigation in a fragile in...

Abdullah Sulaiman Shaheen, Salwa Zolkaflil, Sharifah Nazatul Faiza Syed Mustapha Nazri · 0 citations

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