واقع الرقابة الإدارية الداخلية في المنظمات الأهلية في قطاع غزة

الملخص EN

The purpose of this study was to highlight the reality of internal control in non-governmental organizations (NGO) in the Gaza Strip.

The study highlighted the pillars of the internal control.

Further, the study identified whether the controlling system succeeded in achieving its objectives or not.

The primary data was collected by using a questionnaire specially designed for this study.

A comprehensive survey was used.

The population size was 129 organizations.

The response rate was 97.76% (126 organizations). The study came up with some recommendations including: The level of the components of the internal control was suitable, which helps NGOs to enhance sustainability and achieve their objectives.

The study revealed that commutation majors were achieved.

The organization structure was suitable.

The applied internal controlling system enabled NGOs in achieving their goals.

In addition, performance evaluation process was appropriate.

Further, the controlling tools were diversified. It is necessary to continuously develop the organizational structure of the NGOs, controlling systems used, and communication styles used by the NGOs internally or with external society.

In addition, NGOs should continuously improve the controlling means used according to work nature. This development should benefit from the development in the information technology and communication at the global level. Keywords: Internal control, non-governmental organizations, control system, performance evaluation.