assessing the effectiveness of internal audit in reducing financial corruption and enhancing accountability in municipalities

financial corruption and weak accountability remain persistent challenges in municipal governance worldwide, particularly in developing countries where internal audit functions are often under-resourced and politically constrained. this research assesses the effectiveness of internal audit in reducing financial corruption and enhancing accountability in municipalities, with a focus on small and medium-sized municipalities in fars province, iran. using a mixed-method approach combining a survey of ۴۵ municipal financial managers and internal auditors, semi-structured interviews with ۱۲ senior audit officials, and analysis of municipal audit reports from ۲۰۱۸ to ۲۰۲۴, the research examines the relationship between internal audit characteristics (independence, competence, resources, follow-up mechanisms) and corruption reduction and accountability outcomes. findings reveal that municipalities with fully functional internal audit units experience ۳۵-۴۰% fewer reported financial irregularities and demonstrate significantly higher accountability scores. however, only ۳۵% of surveyed municipalities have internal audit units that meet minimum professional standards. key barriers include limited audit independence (reported by ۶۸% of respondents), insufficient resources and staffing (۷۲%), lack of audit committee oversight (۸۰%), and weak follow-up on audit recommendations (۶۵%). the research concludes that strengthening internal audit effectiveness requires institutional reforms including statutory independence, adequate resourcing, mandatory audit committees, and systematic follow-up mechanisms, alongside political will to act on audit findings.

کلیدواژه ها:

internal audit ، financial corruption ، municipal accountability ، public sector governance ، iran