تقييم فعالية التدقيق الحكومي الخارجي في فلسطين دراسة ميدانية على اداء ديوان الرقابة المالية والإدارية
evaluation of the effectiveness of the external government audit in Palestine represented by the Financial and Administrative Control Bureau (FACB
فادي محفوظ حافظ نوفل
Fadi Mahfouz Hafez Nofal
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This study is an evaluation of the effectiveness of the external government audit in Palestine represented by the Financial and Administrative Control Bureau (FACB), the literature about the governmental audit has been reviewed including the formal studies conducted in this regard. Therefore some personal interviews and field visits to the (FACB), Palestinian legislative council and the other establishments that are under the control of the (FACB) has been made. Finally, two questionnaires were designed to collect the initial data required to perform the study as follow:The first questionnaire: was distributed to 34 auditors of the FACB. The second questionnaire: was distributed to 57 employees from other establishments of the public sectors. It targets: Audit Committee of the Palestinian legislative council, financial managers in the ministries of the PNA , general managers in the ministry of finance (18,25,14 respectively). However, the study has covered the whole target group due to the limited number of the targets where 97 questionnaire (96%) were adopted. The study revealed the following findings. The most important result is that: the )FACB) exercises the tasks assigned for it but still there are some deficiencies, it encounters such as reviewing the grants and donations, and preparing a plan sufficient to implement its function . The FACB adopts most of the Government Audit standards but still suffers from some deficiencies in applying them . In general standards , the )FACB( suffers from the shortage in full independence and the lack of sufficient number of auditors to carry out the duties required . In the area of field work standards, the )FACB( does not develop a detailedprogram to audit the accounts of ministries and government units , and the auditors do not take into account the type of audit when examining the performance of internal control system. In the area of standards formulation and preparations of reports , the )FACB( does not submit its report to the authorities entitle intimae, the auditors do not report the audit of performance while the follow up of the reports is not sufficient. Moreover, the )FACB( auditors don’t use the majority of the scientific indicators and techniques to measure the effectiveness of auditing process, The study has also shown that the )FACB( faces many constraints that limit its effectiveness, whether political or legal, financial or managerial or professional or technical. In the light of the research of this study, the following recommendation may be stated : the need for the )FACB( to exercise its terms of reference specified by. the law on all sides under its control so that it can achieve the objectives which it was established . They need to apply the government audit standards of the (INTOSAI) , and to address deficiencies in its application specially FACB granting full independence , and providing adequate number of staff , and preparing FACB sufficient plan to meet its responsibilities , and submit its report to the competent authorities entitlements. Need to use scientific methods and indicators to measure the effectiveness of audit executing auditors FACB . need to apply the law and cooperation efforts between the authority to reduce the many constraints that limit the effectiveness of the FACB. A final recommendation states a further emphasis on teaching the courses of governmental auditing in the educational institutions in Palestine and encourage conducting research in order to develop theory and practice of auditing in public sector.