مساهمة اجراءات الرقابة الداخلية لتحقيق ادارة مستدامة في الوحدات الحكومية : دراسة تطبيقية لمديرية تربية بغداد الرصافة الثالثة

الملخص EN

The research aims to reveal the role and importance of internal control issues in accordance with the COSO framework, the Committee Sponsoring Organizations, in identifying and diagnosing the processes and procedures in violation of the laws and instructions in force in the Baghdad Education Directorate, Rusafa III.

The issues of internal control have the ability to improve the supervisory work and then preserve the human, financial and material resources and the advancement of professional and practical reality, which will positively reflect on achieving a sustainable management of the directorate that advances the country's development.