تقييم فعالية أجهزة الرقابة الداخلية في القطاع الحكومي دراسة ميدانية: الضفة الغربية
Date
2010-01-31
Authors
'محمد خير' تيسير عبد الرحمن نجار
'Mohammad Kher' Tayser Najar
Journal Title
Journal ISSN
Volume Title
Publisher
AL-Quds University
جامعة القدس
جامعة القدس
Abstract
The study aims at evaluating the effectiveness of the internal control device in
the Palestinian governmental sector in West Bank through examining the extent
of success that internal control device has actually achieved, the range at which it
had fulfilled the demanded responsibilities and to identify the availability of the
effective elements as represented through (the suitability of management
structuring, the competency of human resources, and the convenience of
legislations and laws, the censorship suitability and a sufficient cooperation by
censored authorities). Within the internal control administrative devices
authorized by the Ministry of Finance on which this study is actually based and
as represented through the General Administration of The Internal Control and
The General Administration of the Internal Audit.
To achieve these goals, the study has adopted a descriptive analytical
approached. It has therefore incorporated relevant researches, studies, reports,
and personal interviews and for the same reason a questionnaire has been
designed to collect the primary data as well as approaching the views of a sample
of the employees who work for the internal control devices related to the
Ministry of Finance which constitutes about 80% of original population of the
first category. Furthermore, a sample of administrative and financial managers,
who work for ministries the governmental offices under control which constitute
74% of the original population of the second category, has been interviewed to
elicit their viewpoints.
The study comes amidst the decisive development and alterations carried by the
Ministry of Finance upon its internal control devices so as to develop and
activate these devices to participate in saving the public finance and reducing an
unjustified spending.The study outlined a number of results, the most important of which is that the
internal control devices, which are authorized by the Ministry of finance, are
highly efficient and had achieved the majority of its goals. Nevertheless, it had
failed to achieve several goals such as: the compliance activity with effective
legislations; the failure to coordinate and affiliate different measures and desired
goals; as well as, the failure to carry out business effectively. The study has also
established an understanding that such devices conducts, tasks and
responsibilities as required. However, certain defects become obvious such as
proper auditing of revenues and incomes to ensure proper disposition in special
collection accounts in due time and to ensure the account proper values and hock
inspection of fixed assets kept with their departments.
The study had also revealed the availability of efficiency as materialized through
the convenience structural framework, as well as, suitability control. However,
some weakness, which is related to some constituent components within these
two elements, was observed. The study has also revealed that (the effectiveness
of human resources, the competency and convenience of legislative law, and the
sufficient cooperation among control bodies) are not available within, internal
control devices.
The study has consequently offered a number of recommendations, most
important of which, lies in allowing internal control devices to accomplish all its
defined goals and perform its tasks and responsibilities; the necessity to provide
all ingredients which constitute the five effective elements such as: the
importance to offer the control devices employees the sufficient authorization to
carry out the tasks which fall upon there, and to provide the qualified and trained
personnel. Also, It's important to put forward a functional plan that outlines all
the stages of the implementation and termination of the control devicesfunctions; and to work out promotions and intensive system for members of
staff; to expand the applicability of legislative laws to allow internal control
devices to perform their duties to offer them free access for all wanted material,
and to offer them immunity to eliminate interference of the high management on
the outcomes on the work of the internal control devices, as well as, making all
required logistic services such as: personal computers and vehicles available so
as to peruse all their recommendations.
Description
Keywords
المحاسبة والضرائب , Accounting & Taxation