الرقابة المالية لديوان المحاسبة الكويتي على الجهات الحكومية الخاضعة للرقابة وفق أهداف و مؤشرات الخطة التنموية للدولة من منظور الموظفين : دراسة استطلاعية

الملخص EN

This study aims to explore the opinions of the audit staff in the Audit Bureau and the employees of the audited governmental entities in terms of the effectiveness of the SAI's oversight role in achieving the objectives of the SAI, which is to maintain public funds according to the goals and indicators of the development plan of the State.

Violations and work to correct them.

The study adopted a questionnaire that was distributed to a random sample of 500 employees from different quarters.

The data were analyzed using the Statistical Analysis Program (SPSS) for Social Sciences.

The study showed that the members of the sample assess the role of the SAI with a very good degree.

The study presents recommendations that would raise the efficiency of the SAI according to the objectives and indicators of the development plan of the state.