Abstract:
The concept of corruption is a social problem that arises in almost every country of the world. The main purpose of this study is to investigate the effect of the control factor on the prevention of corruption and to reveal elements of the control factor that increase the effectiveness of the corruption in the name of solution. Preventing economic and social damage caused by corruption can be reduced to the minimum level by the work to be done by all the organs of the society and the state. The answer to this question is how all elements of independent audit and control play a role in the solution of this problem and how this role can be improved.

Keywords: Audit, Corruption, Independent Audit

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