تقويم فاعلية الرقابة الداخلية للنشاط الزراعي لتحقيق التنمية المستدامة : بحث تطبيقي في مديرية زراعة محافظة المثنى

Abstract EN

The research aims to propose a survey list to evaluate the effectiveness of internal control of agricultural activity to achieve sustainable development according to its dimensions (economic, environmental, social) by application in the Directorate of Agriculture in Al-Muthanna Governorate.

To determine weaknesses in internal control after examining the answers of the stakeholders in the research sample by matching those answers with financial data And statistical reports.

One of the most important conclusions reached by the research is the ineffectiveness of internal control in achieving the dimensions of sustainable development of agricultural activity in the research sample.

As the effectiveness of control recorded 21% for the economic dimension, 33% for the environmental dimension and 40% for the social dimension, which affected the achievement of sustainable development goals.

The research recommended The Federal Financial Supervision Bureau should adopt the proposed survey list to examine and evaluate the effectiveness of internal control in accordance with the dimensions of sustainable development.