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 institutional setting, the study adopted a quantitative cross-sectional design. A structured questionnaire was administered to internal auditors across seven ministries in the Salahuddin region of Iraq, yielding 102 usable responses. Data were analysed using descriptive statistics, Pearson correlation, and multiple linear regression.
Findings: The findings reveal that internal auditor independence and competence exert a positive, statistically significant influence on corruption prevention. Conversely, internal audit effectiveness demonstrated a negative but significant relationship, suggesting that perceived effectiveness in fragile environments is heavily affected by management interference and reporting constraints.
Originality/value: These findings extend agency-theoretic explanations of public-sector auditing to under-researched, conflict-affected contexts. The study establishes a critical empirical foundation for the region, offering practical guidance for policymakers and international donors seeking to strengthen baseline integrity systems.

agency theory, competence, corruption prevention, effectiveness, fragile states, independence, internal audit function, Iraq, public sector

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