Commitment to Control Regulations in the Combat against Corruption in Public Budget: Sudan Case

This paper has focused on the impact of commitment to control regulations in the elimination of corruption, trickery and fraud in the course of the implementing of the public budget that is applicable to some of the government institutions. It has indicated the impact of limiting of corruption, trickery, fraud and counterfeit on the financial statements and the case problem has been represented by the corruption in some of the government institutions and corporations and what it breeds of problems that pose a hindrance to the objectives of the public budget plan, as a general target. The importance of this paper has sprung from the increase of concern toward control regulations as a vital tool to help combating the current of trickery, fraud and corruption as it aims to shed light on some of the obstacles those minimize the control process within the authority of the auditor general related to corruption, as well, the papers¡¯ inquiries included: the types of corruption, and how it takes place in government organizations and corporations? What are the effects of corruption on the economic rates such as poverty and the slowdown of the common growth? What is the impact of financial corruption on the deepening of the deficit in the public budget and governmental common revenues? In addition, what is the impact of corruption on attraction of private investments?