دور أجهزة الرقابة الداخلية في تقويم أداء المؤسسات الخدمية : دراسة تطبيقية في دائرة عقارات الدولة فرع الديوانية

الملخص EN

The purpose of this study is to know the role of internal control in evaluating the performance of the service departments.

The internal control is one of the most important functions that the service departments focus on because of their impact on the measurement and evaluation of efficiency.

The system is also one of the most important elements on which the auditor relies when conducting the audit.

of the organizational plan, means, procedures and elements through which to protect their assets and ensure their use and the implementation of plans developed in a manner that facilitates the achievement of its objectives and in a sound scientific manner.

We also mention the most important findings of the study: 1.

There is an urgent need to update the methods of supervision carried out by the Supreme Audit Authorities.

2.

Internal control is considered a set of internal laws, written and non-written procedures, administrative directives and methods of better control of the institution.

3.

Contributes to the provision of guarantees to increase efficiency and commitment in the application of the law of job performance 4.

Performance evaluation is a sign of the achievement of economic unity due to the exercise of administrative and financial activities compared to previous periods or with the planned goals.