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كفاية الاداء الاداري واثره في كفاية نظام الرقابة الداخلية : دراسة تطبيقية في عينة من الوحدات الاقتصادية الحكومية الانتاجية والخدمية == Managerial Performance Efficiency And Their Effect For Internal Control System Efficiency Afield Study For A Sample of Productivity And Services Government Economical Units
Author name:
مجبل دواي اسماعيل الساعدي
Supervisor name:
ماهر موسى العبيدي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3999 - p.pdf
Abstract:
This study aimed to shed light on managerial Performance efficiency and their effect for internal control system efficiency. It is achieved for a sample of general managers and assistant of general managers and managers of audit, accounts, Planning and human resources management and auditors and accountants in productivity and services government economical units and it has been based on a basic hypothesis , that (the change in the level of managerial performance efficiency in providing internal control components will cause the change in the level of internal control efficiency). The researcher used the descriptive method in the theoretical part, and the statistical analysis in the practical part and for this purpose a testified questionnaire was developed. The study point out many conclusions the most importance interest weakness of the higher management in providing internal control components particularly in control environment - risk assessment and monitoring in research simple units, and all the correctional relation ships between internal control components and objectives of internal control are positive and significant. The study concluded with number of recommendations and suggesting including important necessity of higher management in provide of internal control components at appropriate level of efficiency and support that in provide relevant environment for the internal control, in additional to clear understanding to the important of internal control from higher management.
