مدى ارتباط المساءلة المالية بتحقيق الاستدامة المالية في الوحدات الحكومية : دراسة تطبيقيه على (ديوان المحاسبة العام بمنطقة مكة المكرمة)‎

الملخص EN

The extent of the financial accountability in achieving financial sustainability Study applied on (General Auditing Bureau in Makkah Saudi Arabia )December 2019: The goal aims to know the extent of the financial accountability in achieving financial sustainability.

The descriptive analysis method used, the questionnaire tool in collecting data and by using SPSS PROGRAM.

There is statistically significant relationship between financial accountability and achieving financial sustainability in government units in the kingdom of Saudi Arabia, through the following sub-assumptions: First hypothesis, there is statistically significant relationship between the effectiveness of accountability from external regulatory authorities and achieving financial sustainability.

The second hypothesis, there is statistically significant relationship between the role of external regulatory authorities in reducing financial corruption and achieving financial sustainability.

The third hypothesis, there is statistically significant relationship between the auditor's procedure of external regulatory authorities in financial accountability and achieving financial sustainability.

The study reached the following results: with regard of the first dimension, the issue arose in the unutilized financial resources of the government unit to direct the optimum utilization of the available untapped resources, Also, financial accountability overcome the degree of awareness of the government unit in General spending financial resources.

Regarding the second dimension, there is high level of planning by the auditor of Accountability external authority and evaluated internal control system for government units.

On the other hand, the auditor's testing of the severity supposed financial corruption, received less attention by the external authority of accountability(General Auditing BureauThe third matter highlight the procedures followed in the financial accountability process by the auditor of external accountability authority General Auditing Bureau) still high depending on internal resources of evidence (the tradition method), on government unit under investigation.

Recommended: 1- increasing the effectiveness of financial Accountability by enhancing the estimate ability of government unit towered sustain financial growth, by studying the connect of the government institute by environment, economic and the regulate applied.

2- Increase the effectiveness of its intensifying estimate the financial corruption of government units, to assist the external authority's Auditors of multiples consider of the chances expected when investigate and auditing.

3-Improve method of the auditors of external authority (General Auditing Bureau) from the tradition procedures to more developed procedures to enhance achievement of financial sustainability.