دور التدقيق الداخلي في اكتشاف الغش و الخطأ في العقود الحكومية
Joint Authors
محسن، فاطمة فزع هداب
عبد الله، عبد الكريم محمود محمد
طه محمد جاسم
Source
Issue
Vol. 1, Issue 19 (30 Jun. 2020), pp.503-524, 22 p.
Publisher
Iraqi University College of Economics and Administration
Publication Date
2020-06-30
Country of Publication
Iraq
No. of Pages
22
Main Subjects
Financial and Accounting Sciences
Topics
- Researchers
- Research
- Higher education
- Internal auditing
- Public sector
- Technical education
- Internal oversight
Abstract EN
The research aims to explain the role of internal audit in discovering fraud and error in government contracts, As the research problem was that lack of interest and lack of awareness of public sector departments of the importance of internal audit will lead to the ence of effective and efficient oversight of procedures for concluding and implementing government contracts and the failure to discover fraud and error that can occur in it, Consequently, it will lead to waste of public money, and the researchers have chosen the Technical Education Authority (the research sample) one of the formations of the Ministry of Higher Education and Scientific Research to apply this research.
One of the most important results of the research reached by the researchers is the failure of the internal audit department to examine, audit and evaluate all phases of the contract, starting from the planning and allocation stage of the project to the final delivery and maintenance period, as the department relies on the formal audit and audit of the exchange of the arms only.
The researchers presented a set of recommendations, the most important of which are: the necessity for the Internal Control and Audit Department to audit all stages of the contracting process, starting from the planning and allocation phase of the project to the final delivery and maintenance period
American Psychological Association (APA)
محسن، فاطمة فزع هداب وعبد الله، عبد الكريم محمود محمد وطه محمد جاسم. 2020. دور التدقيق الداخلي في اكتشاف الغش و الخطأ في العقود الحكومية. مجلة الدنانير،مج. 1، ع. 19، ص ص. 503-524.
https://search.emarefa.net/detail/BIM-1293572
Modern Language Association (MLA)
محسن، فاطمة فزع هداب....[و آخرون]. دور التدقيق الداخلي في اكتشاف الغش و الخطأ في العقود الحكومية. مجلة الدنانير مج. 1، ع. 19 (2020)، ص ص. 503-524.
https://search.emarefa.net/detail/BIM-1293572
American Medical Association (AMA)
محسن، فاطمة فزع هداب وعبد الله، عبد الكريم محمود محمد وطه محمد جاسم. دور التدقيق الداخلي في اكتشاف الغش و الخطأ في العقود الحكومية. مجلة الدنانير. 2020. مج. 1، ع. 19، ص ص. 503-524.
https://search.emarefa.net/detail/BIM-1293572
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1293572