دور نظام الرقابة الداخلية في الوحدات الحكومية الأردنية في ضبط الإنفاق الحكومي : دراسة ميدانية على الوحدات الحكومية في محافظة جرش

الملخص EN

The study aims to identify the controls of the internal control system and its relationship to adjust government spending, as well as identify the types of concepts and elements of the internal control system, and to identify strengths and weaknesses in the internal control system applied in the Jordanian government units.

To achieve the objectives of the study, the researcher designed a questionnaire and distributed to a sample of 50 individual members of the community study component (126) per capita, was recovered (45) questionnaire (90%) and found an oasis is subject to analysis.

The most important findings of the study and a large role for the selection and training of finance staff in controlling government spending, where the percentage of influence is about (82%), as well as weakness in the training and qualification of financial staff in the units of government legislation and financial regulations, and training on modern accounting methods.

In the light of the results study recommended giving internal controls adequate care in order to control government spending and reduce waste, and holding sessions and training workshops for financial officers to keep abreast of developments, and promote the values of belonging and integrity, as well as to define the powers and terms of reference of government spending, and put the necessary controls for the spending outside the general budget.