INTEGRATION BETWEEN CORPORATE GOVERNANCE AND INFORMATION TECHNOLOGY GOVERNANCE TO REDUCE THE RISK OF FINANCIAL AND ADMINISTRATIVE FRAUD/ TESTING STUDY ON COMPANIES REGISTERED IN THE IRAQ STOCK EXCHANGE
Corporate governance in general and IT governance in particular have recently received a great deal of attention in developed countries، developing countries and transitional economies as a result of a number of cases of financial and administrative corruption that have plagued many major companies in the United States of America and East Asian countries، for example، due to weak corporate governance and IT governance systems. The lack of corporate governance and IT governance systems as a subsystem of corporate governance enables company administrators to prefer their personal interests at the expense of the interests of minority rights، shareholders، creditors and other stakeholders such as employees، suppliers and the general public، The study found a set of results after the statistical tests، which created scientific evidence of the effectiveness of the test on the existence of an organic link between the mechanisms and principles of corporate governance and IT governance as an integral part of corporate governance، as the diversity of asset portfolios and obligations enhances the occurrence of financial and administrative fraud، as well as the activation of the application of corporate governance and IT governance contributes to reducing the risk of financial and administrative corruption and improper practices that may facilitate the possibility of Fraudulent practices occur، The study recommends the application of the integrated portal between corporate and IT governance aimed at reducing risks arising from financial and administrative corruption while intensifying training courses to increase their technical skills and expertise in how to deal with IT governance mechanisms in order to ensure that their competitive advantage is enhanced.
Keywords: Risks of Financial And Administrative Fraud، Corporate Governance، IT Governance