Code of Conduct Role in Reducing Employee Financial Corruption in Public Organizations

Abstract

A strict study aimed to clarify if there is a role for codes of conduct (CoC) and their contribution to improving the moral values ​​of employees in reducing financial corruption crime in public organizations in Jordan.

A questionnaire as the main tool was designed and distributed to internal auditors and audit committees within public organizations in Jordan. The study revealed the existence of (CoC) plays a key role in reducing financial corruption.

The study emphasized the necessity of activating these (CoC) to reduce and limit the negative effects of corruption in general and financial aspects specifically, as well as increasing the confidence of shareholders in public organizations’ employees.