الهيئات المستقلة و علاقتها بالأجهزة الرقابية

الملخص EN

The study dealt with several important considerations attributed to the supervisory role including having effective supervisory procedures that enable it to perform its role in a manner that contributes to achieving sustainable development.

The research problem is represented in trying to put an answer to the following main question as follows :Does the reality of the financial control practices of the State Audit Bureau affect the activation of its standards from the perspective of the Bureau's employees '.’Sub-questions arise from this question ,to what extent are the Audit Bureau's procedures for controlling and activating standards ,and the availability of appropriate standards to achieve the audit role of the Audit Bureau and activating standards ,and the extent to which skills and appropriate training are available for employees in the Bureau in an appropriate manner for the supervisory role that achieves the activation of standard standards in the country according to its constitution .Fundamental differences between employees regarding demographic variables towards the oversight role of the Audit Bureau ,which achieves by activating state standards ?The study followed the method of the descriptive analytical approach to anticipate the nature of the relationship of financial control of the State Audit Bureau and its impact on the activation of standards from the viewpoint of the staff of the Bureau.

And between activating its standards and testing the extent to which there is a correlation and impact between the standards .controls, powers and training available to the employees of the Bureau to perform the supervisory role and activating the standards and ascertaining the extent to which there are fundamental differences in terms of some demographic variables among the employees of the Bureau towards the supervisory role and activating its standards and proposing some recommendations that could To strengthen the role of oversight and workers in line with activating the standards set in the state constitution.