دور التدقيق الداخلي في اكتشاف الغش و الخطأ في العقود الحكومية

الملخص EN

The research aims to explain the role of internal audit in discovering fraud and error in government contracts, As the research problem was that lack of interest and lack of awareness of public sector departments of the importance of internal audit will lead to the ence of effective and efficient oversight of procedures for concluding and implementing government contracts and the failure to discover fraud and error that can occur in it, Consequently, it will lead to waste of public money, and the researchers have chosen the Technical Education Authority (the research sample) one of the formations of the Ministry of Higher Education and Scientific Research to apply this research.

One of the most important results of the research reached by the researchers is the failure of the internal audit department to examine, audit and evaluate all phases of the contract, starting from the planning and allocation stage of the project to the final delivery and maintenance period, as the department relies on the formal audit and audit of the exchange of the arms only.

The researchers presented a set of recommendations, the most important of which are: the necessity for the Internal Control and Audit Department to audit all stages of the contracting process, starting from the planning and allocation phase of the project to the final delivery and maintenance period