رقابة الأداء في وحدات القطاع العام باستخدام دليل تقييم البرامج و السياسات : بحث تطبيقي في جامعة الموصل

الملخص EN

The process of evaluating and monitoring performance in the units is very important.

Governmental public sector units always strive to achieve development and keep pace with rapid and successive developments in various ways through the management of government performance with the approach of managing the private sector itself, and the research problem centers on the answer to the following question: How successful are policies and programs Mosul University (research sample) as one of the public sector units in achieving the goals that have been set for them? Therefore, the research aims to evaluate and monitor the performance of programs and policies at the University of Mosul according to the Program and Policy Evaluation Guide prepared by the Dutch Audit Court and the Federal Office of Financial Supervision, in order to clarify and strengthen the positive points and to reduce and overcome negative points, The importance of research is embodied by deepening the objectivity of evaluating and monitoring the performance of programs and policies at the university in accordance with the guide for evaluating programs and policies in order to reach scientific knowledge, truth and objectivity, the negative and positive repercussions resulting from the use of policies and programs and on their implementation and the effect of their outputs and their efficiency in achieving the goals that they sought to achieve, and to answer the problematic The two researchers relied on the descriptive method to accomplish the theoretical side of the research through the use of theses, theses, books and periodicals related to the subject of performance auditing and evaluation of programs and policies, while they relied on an analytical approach to complete the practical side and analyze the research results, Several conclusions were reached, the most important of which is that the policies drawn up by the university during the evaluation years were not sufficient to limit the areas of extravagance and wastefulness in the resources available to it and that the use of the performance evaluation guide for programs and policies contributes to achieving economic, efficiency and effectiveness in the resources available to it and using them in the best way.

With a set of recommendations, the most prominent of which was working on drawing up a comprehensive policy by the university and in coordination with all concerned authorities on the issue from ministries and a governorate council, And the need to provide specialized audit evidence to implement performance monitoring in an optimal manner, and to ensure the independence of the work of the auditing and internal control units at the university, in addition to the necessity of introducing auditors and university account auditors into training courses in the field of auditing and evaluating the performance of programs and policies.