The role of internal control in evaluating the financial performance of service units: (an applied study in the Babylon Health Department)

Abstract

The goal of this research is to know the role of internal control in evaluating financial performance in service units and also to know the concept, importance and objectives of internal control and the importance of resorting to it to evaluate financial performance.
It also sheds light on the financial performance in government units and the factors that can affect it. The researcher reached a number of conclusions, the most important of which is that internal control seeks in service units to achieve many goals, the most important of which is evaluating the efficiency and effectiveness of activities and operations in public sector units. These are among the following: Things that must be taken into account in internal audit procedures. Internal control examines and evaluates the efficiency of financial performance by comparing actual performance with what is planned or previously specified by management. Also, among the conclusions that have been reached is that the electronic computer is not used in the process of auditing and internal control, and why this technology? Modern technology is of great importance and development. The researcher recommended a number of recommendations, the most important of which is providing the Internal Control and Auditing Department with cadres specialized in the field of work of other departments by withdrawing these cadres and linking them to the Control and Audit Department to carry out the process of auditing and monitoring its departments. The necessity for the Internal Control Department to conduct field visits to all departments. And its affiliated units to ensure their compliance with laws, regulations and instructions, and also resort to local and international standards for internal control for the purpose of developing oversight work.