دور الرقابة الداخلية في منع المخالفات المالية و الإدارية في بلديات محافظة المفرق : دراسة ميدانية

الملخص EN

The Study Aims to Identify the Role of Internal Control in Preventing Financial and Administrative Violations in the Municipalities of Al Mafraq Government and provide some to improve the role of internal control in preventing irregularities a questionnaire was constructed of (35) Items, the descriptive analysis approach has been used through data collection by (60) questionnaires On a sample of employees in the internal audit units and the Audit Bureau financial and administrative control and financial managers and accountants in (18) municipalities in Al Mafraq Government, the recovered ones were (55) with a rate of return was (91.6)%.

The study showed that the degree of Role of Internal Control they were moderate in preventing financial and administrative Violations in the Municipalities of Al Mafraq Government, The most prominent solution to develop the role of internal control in Preventing Financial and Administrative Violations is to create independent departments for internal control under the mayors' direct supervision, to qualify staff as internal control supervisors, and The Study Showed, also, that there was no Statistically Significant Difference among the Average of the Responders Due to the Variables: Gender, academic qualification, Qualification, job title, work experience, academic specialization.