The role of gender diversity in influencing the performance of internal auditors in reducing financial corruption

This study investigates the role of gender diversity in enhancing the performance of internal auditors and its impact on reducing financial and administrative corruption. Grounded in theories of governance, equality, and organizational performance, the research explores how balanced gender representation influences key dimensions of internal auditing—independence, competence, and methodology—and their collective effect on corruption detection. The study was applied to internal audit departments in governmental institutions in Salahaddin Governorate, Iraq, using a questionnaire distributed to 60 internal auditors. Data were analyzed using descriptive statistics and Pearson’s correlation coefficient. The results revealed that gender diversity significantly improves professional competence, which in turn enhances the ability to detect corruption cases (r = 0.80, p < 0.001). However, independence/objectivity and methodology showed weak or non-significant relationships with corruption detection. The findings highlight that gender diversity contributes primarily through skill enhancement rather than structural or procedural changes. The study concludes that gender diversity is not only a matter of social justice but also a practical mechanism for improving internal audit effectiveness. It recommends adopting fair recruitment and promotion policies, developing gender-sensitive capacity-building programs, and reinforcing governance frameworks to ensure the sustainability of anti-corruption outcomes.