Evaluation of the internal control system under the law of governorates not organized in a region (21) for the year / 2008 amended-Applied research in the local administration of the province of Najaf
DOI:
https://doi.org/10.36322/jksc.v1i74(A).17671Keywords:
Internal Auditing, Law of Provincial Councils, Decentralized SystemAbstract
The study dealt with internal control according to the amended Governorates Law in a Region 21/2008 and the procedures carried out by the Department of Administrative and Financial Affairs in the Governorate of Najaf, as the problem of research was in the novelty of this topic and the lack of research regarding the evaluation of internal control after the implementation of the Law of Governorates not organized in Region No. 21 / for the year The amended 2008 and the need to increase the effectiveness of internal control procedures to keep pace with these developments and to apply the latest methods of control to provide accurate information and the time required for financial statements and reports.
The research sample was selected in the Administrative and Financial Department in the Al-Najaf Governorate with the aim of reaching a good level in its performance as it is one of the newly formed units with a very large cadre. The research aims to evaluate the internal control procedures in the applicable local administrations and verify the extent of commitment to the policies and procedures that must be available after Application of the law of governorates not associated with a region.
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المراجع:
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ثالثا: الرسائل الجامعية و البحوث
1.التميمي، عقيل نجم مهدي، "نظام اللامركزية الادارية لدستور العراق "، بحث منشور في مجلة تكريت، 2018.
رابعاً: المصادر انكليزي
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