الرقابة الداخلية و دورها في الحد من ظاهرة الفساد المالي و الإداري في المؤسسات الحكومية من وجهة نظر أعضاء و موظفي ديوان المحاسبة و جهاز الرقابة الإدارية في مدينة الخمس

الملخص EN

The study aimed to identify the internal control system and its effectiveness in reducing the phenomenon of financial and administrative corruption, and to identify the difficulties that impede and limit the ability of the internal control system to perform its work in the required manner.

A questionnaire was prepared and distributed to members and employees of the State Audit Bureau.

And due to the small size of the study complex, the comprehensive survey method was adopted, where (34) questionnaires were distributed and all of them were recovered without loss and at a percentage of (100%), and then statistical methods were used to present and analyze the results of the study, the study reached several results, the most important of which are: Internal control plays a role in combating financial and administrative corruption.

It was found that the average response value is (3.77) according to the five-year gradient scale, and the researcher believes that this role lies in the strict control procedures that prevent tampering with the property of the economic unit that limits cases of financial and administrative corruption ‘in addition to the clear instructions of the internal control system that led to the control of financial and administrative performance.

The need for government institutions to provide rewards and incentives for the distinguished employees of the supervisory bodies to encourage them.

Motivating them to perform the tasks assigned to them.