The Relationship Between the Supervisory Role of Inspectors in the Supreme Audit Office and the Enhancement of Administrative Integrity in Afghanistan

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.