دور الجهاز المركزي "اليمني" للرقابة و المحاسبة في تعزيز الحوكمة الرشيدة في الجهات الخاضعة لرقابته

Abstract EN

Abstract This study aimed basically to identify the fundamental role of the central organization for control & auditing (COCA) in the republic Of Yemen in terms of promoting good governance for the entities that are operating under its control, and the extent of availability of the necessary fundamentals to enable it carrying out its role perfectly, what are the difficulties that act in limiting such role of COCA? this is a descriptive and analytical study in which a questionnaire was designed in a manner appropriate for the study and its objectives, the questionnaires were distributed for the supervisory staff at COCA, (they were 420 employees ) in which only 203 employees who had responded to this questionnaire.

this study concluded some results as follows the central organization for control & auditing (COCA) has no autonomy, authorization nor the adequate requirements that enable it to reinforce the good governance, there is a continuous verification for the safe application by the different entities.

the COCA contributes in enhancement of disclosure and transparency, the effective contribution of the organization for anti-corruption plus enhancing the efficacy, moreover there is a durable relation between the independence of COCA and the good governance, COCA hasmany challenges and obstacles that hinder its enhancement for the achievement of good governance, the study revealed some recommendations including : Enhancing the independence of COCA, providing the necessary financial resources that play a vital role in empowering it to carry out its main missions and duties, developing a strategy to promote the performance of COCA based on the instructions and guides of the INTOSAI