Najibullah Arshad*, Ahmadnawid wahidi **,
Tamana Hussaini***
Abstract
Administrative health is a broad
term used in contrast to administrative corruption; essentially, it refers to a
system free from corruption. Corruption cannot be solely combatted through
auditing and transparency. However, implementing a combination of social,
economic, and auditing methods can mitigate or eliminate the conditions
conducive to corruption. Given the importance of this issue and the need to
emphasize the supervisory role of auditors in enhancing administrative health,
this research examines the relationship between the supervisory role of the
Inspectorate General of Afghanistan and the improvement of administrative
health in the country. The statistical population of the study consists of
inspectors from the Inspectorate General, including chief inspectors, audit
officers, and audit heads, totaling 288 individuals. Using the sample size
formula, a sample size of 165 was determined at a 95% confidence level for
distributing the questionnaire. To collect data, a questionnaire containing 25
questions aligned with the research objectives was used. The questionnaire's
validity was confirmed by experts and stakeholders (heads, officers, chief inspectors,
and inspectors) within the study population. Cronbach's alpha coefficient was
used to assess the questionnaire's reliability, with each index scoring between
75% and 77%, indicating adequate reliability for all questionnaire indices. For
data analysis, frequency distribution, standard deviation, correlation
coefficient, and significance level were employed, with SPSS software as the
primary tool. The results indicate a positive and significant correlation
between the supervisory role of the Inspectorate General inspectors
(professional ethics and conduct of auditors, planning, oversight of internal
controls, and oversight of internal auditors) and administrative health.
Keywords: Inspector,
Inspectorate General, Administrative health, Administrative corruption,
Afghanistan