Identifying factors influencing the employee’s corruption of governmental organizations based on Court of Auditor's viewpoint of Fars and Kerman provinces

Corruption has wide destructive economic, social and cultural consequences. The most important step to prevent this destructive phenomenon, is assessing the causes and motives of its creation. The aim of this study is to identify factors influencing the employee’s corruption of governmental organizations based on Court of Auditors' viewpoint.
In this regard, 26 variables was recognized through reviewing related literature as well as considering the environmental and economic conditions. The instrument used for data collection is questionnaire. Exploratory factor analysis is used to identify factors affecting the level of corruption. We also use t-test to examine the differences results between two groups.
The results of factor analysis showed that seven factors affecting financial corruption include: inefficient educational system and the weakness of ethical adherence, administrative structure weakness, control systems weakness, economic weakness, inefficiency of the government, regulatory weaknesses and lack of meritocracy. The most important factor affecting the level of financial corruption is the inefficient educational system and the weakness of ethical adherence which can explain 14.67% of the financial corruption’s change, and the lack of necessary education has had the most effect on this factor.