دور نظام الرقابة الداخلية في تحسين الأداء الإداري المالي في مؤسسات التعليم العالي : (دراسة حالة بعض الجامعات السودانية 2012م)‎

الملخص EN

The research aimed to find out the impact of the internal control system on improving the administrative and financial performance at higher education institutions, case study of some Sudanese universities.

The researcher used the descriptive analytical method to describe the phenomenon under study, as well as the questionnaire tool in the collection of the study analytical information; in addition to the SPSS program.

The research main results showed that the selection of employees at higher education institutions did not take into consideration the designed plans; also there are some weaknesses in the employees performance due to the lack of training programs; in addition to that there are no clear criteria for evaluating employees, which negatively affects their performance; and there are no modern devices for immediate correction of deviations and errors and tackling them in a timely manner.

The researcher recommended taking into account the proper choice for employees in accordance with the set plans and their CVs; as well as intensifying the efforts directed for the rehabilitation and training regular employees at their respective locations and commensurate with their jobs; also, the evaluation of employees should be done according to their qualifications and performance besides providing them with rewarding wages and incentives according to their different levels of experience in order to stimulate performance, which is the fundamental goal of the institution; and finally the provision of modern equipment that may help them in performing their job.