مدى فاعلية ديوان المحاسبة في المحافظة على المال العام

الملخص EN

This study aimed to measure the ef ectiveness of the Audit Bureau to maintain the public money.

The researcher used the descriptive approach throughout the study of literature by the development of two questionnaires which were distributed first to the staf of the Court of Accounts and the second to the staf of the Chambers governmental organizations, therefore, the population of the study are of two categories : Category I : oversight staf in the Audit Bureau, whose number are about (80) staf members and were selected for random sample size (30) staf questionnaire was distributed to them and are responding to (23) identifying an average of 76 %.Category II : the staf of government departments and institutions under the control of Court.

The study included a range of services, namely, (Ministry of Health, Ministry of Education and the Department of Public Works, Ministry of Finance, Customs Department, Income Tax Department and Sales) to try to discuss their views on the ef ectiveness of the SAI was selected a random sample of them reached (60) employees.

The researcher used a number of tools of statistical analysis included the mean, standard deviation, percentage and then the researcher used (One Sample-T-test) to test the main hypothesis of the study, This study found that the ef ectiveness of the Audit Bureau in the province public funds, medium - and because a number of factors.

The study recommended that the Audit Bureau of legislative authority be separated from dependence on the executive branch, where an impact on independence, and the need to increase the ef iciency and ef ectiveness of the human elements in the bureau, through training and employment skills and increase the number of staf to match the number with departments and state institutions.