Institutional Performance Evaluation Strategies and the Methodology of Control and Auditing and Their Impact on Achieving Administrative Reform: An Applied Study in Iraqi Institutions

Vol. 20, N°4 (2025)

Institutional Performance Evaluation Strategies and the Methodology of Control and Auditing and Their Impact on Achieving Administrative Reform: An Applied Study in Iraqi Institutions

Hassan Alwan Shdid and Nesrine Halawani

Résumé

This study aims to examine the impact of institutional performance evaluation strategies and control and auditing methodologies on enhancing administrative reform within public institutions. It focuses on analyzing the complementary relationship between these mechanisms and their role in promoting organizational efficiency, transparency, and accountability. The research also seeks to assess the extent to which performance evaluation and control systems are implemented in public institutions and how they contribute to improving the quality of managerial decisions and strengthening trust in public sector performance.

The study adopts a descriptive-analytical approach based on a comprehensive review of recent literature and global models related to performance evaluation and administrative reform. The findings reveal that adopting an integrated evaluation framework that incorporates both control and auditing mechanisms significantly enhances institutional performance, ensures optimal resource utilization, and supports the path toward sustainable administrative reform.

Mots clés:

Institutional performance – Control – Auditing – Administrative reform – Organizational efficiency – Transparency – Accountability

Comment citer cet article

حسن علوان شديد و نسرين حلواني (2025) " استراتيجيات تقويم الأداء المؤسسي ومنهجية الرقابة والتدقيق وأثرها على تحقيق الإصلاح الإداري: دراسة تطبيقية في المؤسسات العراقية مالية" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 20، العدد 4 ديسمبر ، ص172-190.