نظم الرقابة الداخلية و انعكاسها على كفاءة الأداء المالي بالمنشآت الرياضية بمحافظة المنيا

Abstract EN

The study aims to identify the internal control systems and their impact on the efficiency of financial performance in sports facilities in Minya governorate.

the researcher used the descriptive approach "survey studies".

the research community is represented in the employees of the sports facilities in Minya governorate, which is represented by the members of the boards of directors, who number (75) seventy-five individuals, the managers of sports facilities, who number (47) forty-seven individuals, the administrators who number (141) one hundred and forty-one individuals, and the sports specialists who number (129) one hundred and twenty-nine individuals, and the number of the original community was (392) three hundred and ninety-two individuals, then the researcher chose the research sample by the stratified random method, which consisted of (120) one hundred and twenty individuals, with a percentage of (30.61%) of the study population.

the researcher used (2) a questionnaire as a main tool for data collection in order to identify the reality of internal control systems and the level of financial performance efficiency in sports facilities in Minya governorate.

the control methods used, the weak realization of internal control systems, the low level of contribution of the internal control systems to improving the efficiency of performance in some sports facilities in Minya governorate, as well as the weak rate of financial growth, the weak rate of investment and financing, the lack of revenues, and the shortcomings in the regulations and laws that work to increase the efficiency of financial performance in sports facilities in Minya governorate.

finally, it is possible to predict the level of financial performance efficiency in sports facilities in Minya governorate in the light of internal control systems.