khazzartech الاقتصاد الصناعي
Volume 15, Numéro 2, Pages 306-332
2025-12-20

Assessing The Role Of Internal Audit Quality In Reducing Corruption Within The Qatari Public Sector



Authors : Amzal Farida . Aissani Ameur .

Abstract

This study explores how internal audit quality helps reduce corruption in Qatar’s public sector. Using a descriptive–analytical approach and survey data analyzed with SPSS, it examines the effects of audit effectiveness, independence, competence, and integrity, along with the role of the Administrative Control and Transparency Authority (ACTA). Results show that all audit quality factors significantly aid corruption prevention, especially auditor integrity and competence. The study concludes that strengthening audit quality, ethics, and independence, and enhancing collaboration with ACTA are vital for promoting transparency, accountability, and good governance in public institutions.

Keywords

Internal audit quality ; corruption ; transparency ; auditor independence

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