Abstract:

  The study aimed to identify the role of the Financial Transparency as intermediary role between Organizational Genesis and a Corruption Risk Management. Based on the descriptive analytical approach , the study focused on the all employees in  the Control Departments of the Palestinian Ministries , and  it was applied to 161 as full sample , Where the means of data collection tool is Questionnaires , And calling back 123 valid Questionnaires for analysis purposes which represents by 76,4% of the study population.

The key results of the study showed as follow :

First, the level of Organizational Genesis  was (62.18 %) , The level of Financial Transparency practice was (60.72 %), and the level of Corruption Risk Management was (61.38%).

Second,  A statistically significant positive relationship was found between the Organizational Genesis and Financial Transparency practice. In addition, There is statistically significant positive relationship between Organizational Genesis and Corruption Risk Management . There is also a statistically significant positive relationship was found between Financial Transparency and  Corruption Risk Management.

The most important recommendations of the study are:

First : Ministries should to provide an appropriate Environment in the work-field  to encourage managers' skills development  for  decision- making  , Second , The laws and regulations governing the work must be followed, Third , Enhancing  the accurate disclosure of financial information / Financial reporting and evaluating  Risk management periodically .