مدى إلتزام ديوان الرقابة المالية والإدارية بالمعيار(12) من معايير الأنتوساي (قيمة ومنافع الاجهزه العليا للرقابة إحداث الفارق في حياة المواطنين)
أحلام يوسف عبد جفال
ahlam yousef abed jaffal
The aim of this study is to measure how much the State Audite & Administrative control Bureau is committed to the measure number (12) of the INTOSAI standards by studying the principles of these standards which are evident through the commitment of the State Audite & Administrative control Bureau State Audite & Administrative control Bureau to enforce transparency and integrity of public and governmental institutions and to what degree this linked to citizens , parliament and people of interest and to become an example to be followed by other institutions . Additionally, this study aims to analyze the elements that affects this measure and the impact of State Audite & Administrative control Bureau on people live . To achieve this, the researchers used the analytical descriptive method by giving out questionnaire with questions and explanations to the study sample of a size of (84) people consists of both employees and observers from State Audite & Administrative control Bureau as main tool to collect data necessary for exploring their point of view in order to obtain the purpose of the study . The researchers gave out (70) questionnaire by hand to participants during January (2017), (60) of which were received and could be analyzed , representing a percentage of (71%) recovery. The study concluded that , the Palestinian State Audite & Administrative control Bureau is committed to the measure (12) of the INTOSIA standers , with a mean of the total degree equals to (2.47 ) and a standard division equals to (0.455) The question about how much State Audite & Administrative control Bureau is committed to empower its connections with citizens , parliament and people of interest achieved the highest score with a mean equals to (2.55) followed by the question of how much the commitment of State Audite & Administrative control Bureau enforces transparency and integrity of public and governmental institutions and finally how much it can State Audite & Administrative control Bureau can be considered as an example to follow The study also concluded that there are gaps in the independent measures , Accordingly the researchers recommend changes to the low of State Audite & Administrative control Bureau in such a way it governess the independency of the financial and administrative departments . Moreover , gaps were also found in the quality control and risk assessment process . accordingly , the study suggests to follow a specific method aligned with the international standouts of such field.
بناء المؤسسات والتنمية البشرية , Institutional Building & Human Res. Dev.