A proposed framework to activate the role of internal audit in combating financial fraud and illicit enrichment For government employees with reference to the Supreme Authority for Transparency created in 2022

Abstract

This study aimed to highlight the role of internal audit in combating financial fraud and illicit enrichment, by addressing the concepts of internal audit, financial fraud and corruption, as well as illicit enrichment, presenting the new supreme authority to combat corruption and developing a proposed framework to clarify the relationship between internal audit and this phenomenon, and the study concluded that Internal audit is an effective mechanism and body within institutions that enables the fight against corruption of all kinds and forms, especially in combating financial fraud and illicit enrichment, and it can be a body within this body