Vol. 17, N°2 (2022)

141

133

The role of the internal control system in evaluating the performance of government institutions: Theoretical foundations and empirical applications

Résumé

The current research aims to address the issue of the internal control system in the office of Salah al-Din Governorate and its affiliated departments and its relationship to evaluating the performance of government institutions after raising several questions about the level of application of the internal control system by its dimensions (control environment, control activities, risk assessment, information and monitored communications) in the governorate office and the level The efficiency of evaluating the performance of institutions with its dimensions (governance, professionalism and quality of work), and to achieve the objectives of the research, a questionnaire was used as a main tool in collecting data and information after presenting it to arbitrators and it was distributed to the auditors of the Bureau, which numbered (104) employees. The data was analyzed through the (SPSS) and (AMOS) programs Descriptive statistics tools were used in analyzing the results, and the most important results accepted the two hypotheses of correlation and influence between the internal control system and evaluating the performance of government institutions, and that the internal control system is closely linked with the performance of Salah al-Din Governorate, especially with regard to skill and governance, and that any change in The internal control system for Salah al-Din Governorate and its affiliated departments causes a change in the level of its performance evaluation, especially with regard to the skill it has created. More change in performance evaluation than other dimensions. As for the most important recommendations, the governorate administration should pay attention to policies and instructions that encourage commitment to ethical values, update the job description of the powers granted to the internal controller, and develop its own accounting information system to increase the quality of financial control reports and make them more accurate and faster. An achievement that is consistent with the applicable Arab and international oversight reports, and the establishment of training and development courses for internal auditors, as well as the establishment of workshops and educational seminars to demonstrate the ethical and legal role of the profession of internal auditor.

Comment citer cet article

أنيس بن عمر و وليد محمد خلف (2022) " دور نظام الرقابة الداخلية في تقويم أداء المؤسسات الحكومية: الأسس النظرية والتطبيقات التجريبية "المجلة العالمية لإدارة الأعمال و التكنولوجيات، ، المجلد 17، العدد2 جوان ، ص46-68