Abstract

The purpose of this study is to know the role of internal control in evaluating the performance of the service departments. The internal control is one of the most important functions that the service departments focus on because of their impact on the measurement and evaluation of efficiency. The system is also one of the most important elements on which the auditor relies when conducting the audit. of the organizational plan, means, procedures and elements through which to protect their assets and ensure their use and the implementation of plans developed in a manner that facilitates the achievement of its objectives and in a sound scientific manner.

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The article was added to IASJ on 2018-04-09

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