تدقيق اداء النشاط الخدمي الحكومي : تدقيق اداء عينة من انشطة امانة بغداد == Performance Auditing For Governmental Services Activities Auditing The Performance of A Sample of Baghdad Mayoralty Activities
Author name:
عبد الوهاب عبد الرزاق مهدي العبيدي
Supervisor name:
عبد الفتاح امين حسن
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3837 - p.pdf
Abstract:
لقد شهد التدقيق خلال الفترة الماضيه القريبه تغيرات كبيره وواضحه نتيجة للغييرات الاقتصادية الواسعه والمتسارعه التي حدثت. فضهرت انواعا عديده اخرى من التدقيق بجانب التدقيق المالي كان اهمها تدقيق الاداء.وتجلت اهمية هذا النوع من التدقيق في القطاع العام لم | During the Near past period, many significant changes took place in auditing as result of the huge rapid economics changes that’s influence in creating of many other kinds of auditing in addition to the financial auditing. One of the important kinds is performance auditing.The importance of this kind of auditing appears in public sector which need a continuous following up and allocation of a lot of amounts of funds in order to deliver services to the public properly. According to that, financial auditing becomes unsuitable, which only focuses on auditing the financial actions according to the budgets.Financial control also focusing on flowing up and verifying that expensing money and collecting revenue take place according to the plan (budget) and the procedures take place according to the valid regulations. That’s happen without considering the impact of the results of expensing money. According to that performance auditing appears too focused on auditing the efficiency of using resources and auditing the entity effectiveness.Regarding privet sector, financial auditing doesn’t provide a comprehensive view about the company performance. The objective of financial auditing is to report if the financial statements represent fairly the financial position and business result and its cash flow without determining the performance efficiency and effectiveness.Performance auditing start from the point which the financial auditing end through providing a comprehensive view about the efficiency, economy and effectiveness of performance, that’s will integrated with the information providing by financial auditing in submitting a massive clear view about performance. Another point is that performance auditing providing information that help in carrying out the public accountability.The point which represents evidently the importance of performance auditing is issuing standards dealing with that subject from the international organization of supreme audit institutions (INTOSAI).Performance auditor is the most suitable side for carrying out performance auditing because other sides when doing such audit will not starting from evaluating control system (as the auditor do) belong to the auditee, that’s will make the performance auditor is the most capable side for doing performance audit.Owing to the importance of performance auditing subject, this dissertation divided methodologically graded in to six chapters. The first is the thesis methodology and related previous studies which reviewed the methodology of the study, previous studies. The second chapter is the theoretical background of performance auditing through three sections, first section contain the concepts of performance auditing and its principles , goals, differences with financial auditing and its requirements.In the second section, we discussed the phases of performance auditing starting from planning phase and through preliminary survey, designing audit program, collecting evidence and the necessary information, preparing audit report and ending with flowing up phase. In section three we touched upon the basic elements of performance auditing; efficiency, effectiveness and economy and other related performance indicators.In the third chapter, we presented the international standards related to performance auditing issued by INTOSAI through three sections; general standards, field work standards and reporting standards and we showed their similarities to performance auditing standards belong to some countries.The fourth chapter show through three sections measuring performance; the first contain the concepts, principles, obstacles of performance measurement and the characteristics that should be available in performance indicators. Second section contain talked the rules and methods of performance measurement, while the third section dealt with presenting municipal performance indicators.Chapter five contain auditing performance of a sample of Baghdad mayoralty basic activities; purifying and distributing water, swage solid waste collection and cleaning and properties management belong.Finally we close chapter six with our conclusions and recommendations concerning the subject.
