The role of the internal control system in evaluating the performance of government service institutions A proposed application framework in Najaf Education Directorate))


Abstract:The system of internal control is considered one of the most important systems applied in the government accounting system and is considered a powerful and effective tool if the international accounting standards and concepts are applied، and the internal control and auditing systems and the Iraqi Council of Accountants and Auditors are properly and professionally. In the various accounting operations and the treatment of errors and the detection of deviations and manipulation of public money in government institutions has been taken research information from the Directorate General of Education in the province of Najaf to know the points of Weakness in the regulatory system applied in the Directorate sample search and find effective solutions in order to evaluate the performance of employees in the service government institution has been reached to a group of the most important results: 1- Weakness of the internal control and auditing system applied in government service institutions and non-application of international and local accounting standards and concepts in evaluating the performance of government service institution.2- not to adopt modern methods and means and the establishment of training courses and workshops for internal control staff to activate and develop their professional competencies.3- The role of internal control of the research sample institution should be activated to include all departments in the general directorate.4- The need to change the work of oversight and internal audit staff and the staff of the Accounts Section on an ongoing basis for the purpose of improving the quality of oversight work and to detect and correct errors in previous periods and evaluate the work of staff.5- the weak role of control and internal audit by applying the job description of the directors of the departments and divisional officials of the Directorate of the research sample and according to specialization and scientific achievement، which led to the lack of utilization of the staff of the competence of holders of higher degrees to benefit from their scientific and practical experience.Keywords: Internal Control System، Government service institutions، International Accounting Standards، Accounting System، International Federation Accountants، Administrative Control، Accounting Control، Internal Control.