الرقابة الداخلية و دورها في تحقيق المتطلبات التعليمية و التربوية : دراسة تطبيقية في قسم التعليم الأهلي و الأجنبي في وزارة التربية

الملخص EN

Education is one of the fundamental and important pillars that are the first step in the success of any country and one of the most important pillars that Iraq seeks to develop constantly to the purpose of promoting it for the better, especially the community education, which has spread dramatically and become widely popular, what we seek is how to track the application of the requirements Quality as well as how to control them.

Research seeks to examine the quality of internal control to identify problems and constraints and propose a methodology for its use as a tool to strengthen internal control to meet the quality requirements of community education.

The research sample consisted of the department of the private and foreign Education Section for the purpose of strengthening internal oversight, where the researchers conducted an analytical study of the reality internal control applied using a checklist containing a number of axes to test the proposed approach to strengthen internal control and propose control procedures of quality standards in education and knowledge of the application of standards in the Department using statistical methods as (arithmetic mean, standard deviation, coefficient of variation).

One of the most important findings of the researcher is that inadequate internal control has a negative impact on the unit through the conduct of things other than the direction or planned to him by the senior administrations and their deviation leading to poor management and dispersion and thus economic unit decline as well as weak follow-up Internal oversight by the higher administrative levels of the General Directorate of General Education, civil and Foreign Affairs and the Ministry of Education Civil and foreign, the main recommendations were to track the educational process by all administrative levels, both in educational institutions and from By the supervisors or by special committees from the Civil and foreign education section as well as the internal Audit section covers all activities of the section through the internal control calendar in a way that leads to the development of internal control and the support of the Department with scientific competence that qualifies them as auditors by working to raise performance reports.