الإطار المقترح لتدقيق الأداء الداخلي : دراسة عملية على مديرية بلدية الموصل

الملخص EN

The aim of this research is to clarify the supervisory role that the performance audit performs, as well as to identify the entities that carry out this process.

To clarify the nature of the performance audit because it provides information on the efficiency and effectiveness of the performance of public sector units and the extent to which they achieve their objectives at the lowest cost.

By clarifying the most important elements necessary to conduct an audit performance, and identifying the concept of integration between internal and external auditing to benefit from it in the internal auditor conducting the performance audit process.

And finally developing a proposed program for auditing performance and coming up with a report on the performance of public sector units to reach the results that the research seeks to achieve.

In light of the above, several conclusions have been concluded, including that the performance audit is complementary to the financial audit, and there is a close relationship between them to obtain a high level of information for the performance of public sector units.

In addition to that the activation of performance auditing within government units leads to the unit management's knowledge of its level of performance and the extent of achieving.

One of the most important recommendations that came out of the study is to diagnose weaknesses in the performance of government units in a way that contributes to rationalizing the use of the resources available to these units, which will be reflected in the achievement of the unit's objectives.

An economic, efficiency and effectiveness audit must be conducted simultaneously to ensure a complete picture of performance, as well as work on the implementation of the proposed performance-auditing program in government service units in general and municipal departments in particular.