أثر تطبيق نظام إدارة المعلومات المالية الحكومية على تدعيم نظم الرقابة الداخلية بالوحدات الحكومية

Abstract EN

Objective of the research is to show the impact of applying the Government Financial Management Information System (GFMIS) on strengthening the internal control systems in government units.

As part of the pursuits aim at achieving research goal, the researcher reviewed and evaluated previous studies relative to field of the research and concluded that applying the government financial management Information system positively affects the strengthening of internal control systems in government units, as it contributes to achieving effective control and strengthening the various control activities, and leads to obtaining Accurate and error-free results and affects the accuracy of government financial reports and thus obtaining information that enhances the efficiency of internal control systems to protect the resources and assets of government units from theft or loss, The researcher recommends that good means of protection be designed for the databases contained in the GFMIS system, To ensure the accuracy of operating results and to prevent any tampering or vandalism that may occur as a result of operational errors or risks of system penetration, It is also necessary to intensify efforts to provide all government units with the latest digital technologies And the transition from the paper-based course to the electronic documentary course and the abolition of all traditional methods.