دور الرقابة الداخلية في تقويم أداء خدمات المؤسسات الحكومية

Abstract EN

The research aims to shed light on the role of internal control in evaluating the performance of government institutions' services to reach the best methods used in the performance evaluation process.

To achieve the research objectives, the Karbala Agriculture Department was chosen as a sample for the research.

The indicators for evaluating the performance of agricultural activity issued by the Federal Financial Supervision Bureau were used.

The researchers used the inductive and deductive approach by analyzing the actual data of the directorate in question, extracting deviations, analyzing them and making recommendations regarding them.

As a result, the researchers suggested recommendations, the most important of which is adherence to the standards and rules of public services and the development of the institution's performance by addressing weaknesses in the internal control system