الحوكمة المؤسسية و أثرها في جودة الرقابة الداخلية من وجهة نظر المدراء الماليين و أعضاء الرقابة الداخلية في وزارة اليمنية بصنعاء

الملخص EN

This study aimed to measure institutional governance and its impact on the quality of internal control in Yemeni endowments from the point of view of financial managers, chief accountants and members of internal control in the Yemeni endowments in Sana'a.

it was applied to the study sample on (20) respondents from financial managers, heads of accounting departments, directors of internal control, and workers in accounting and internal control departments in the Yemeni endowments.

the study population consisted of financial managers, heads of accounting departments, directors of internal control, and workers in the accounting and internal control departments in the Yemeni endowments.

in the General Court of Sana'a.

the results of the study concluded that the application of the components of institutional governance (disclosure, transparency, accountability, responsibility, justice, independence, laws and regulations) collectively and individually in the quality of the internal audit in the Yemeni endowments (a total average of (3.48out of 5) with an impact degree (medium) and at the level of dimensions : after transparency, it got an average of 3.7661, then after the issue an average of (3.44), third after responsibility (3.41), fourth after justice (3.48), fifth after independence (2.97), and finally after laws and regulations (3.56) (disclosure, transparency, accountability, responsibility, and justice, independence, laws and regulations), while the internal control quality axis got an overall average of 3.707 (out of 5), i.e.

with total quality (high).

with regard to the sub dimensions : the eligibility dimension got the highest average (3.70), then the objectivity dimension with an average of (3.71) and thirdly after the quality of work with an average of (3.70).

in light of the results, the researcher made several recommendations, including emphasizing the necessity of applying endowments standards of corporate governance for their clear impact on the quality of internal control, and working to develop the professional competence of the internal auditor by holding training programs to keep abreast of the latest developments in his field of work.