تدقيق حسابات التمويل الذاتي في الجامعات العراقية إنموذج مقترح في "حسابات التمويل الذاتي لجامعة المثنى "

Abstract

The aim of the research is to identify the relevant concepts related to research internal control system, internal audit, and audit committee. And to examine the system of internal control of internal financing accounts in the research sample and identify weaknesses. The study also aims to prepare a proposed model for auditing internal financing accounts in Iraqi universities in order to solve the problems of not approving the financial statements and not submitting them to the Federal Office of Financial Control. One of the main conclusions of the research is are the weakness of the internal control system for internal financing accounts in universities. The main elements of the internal control system are not available. The laws and regulations specify the existence of one person who collects receipts, delivers payments and prepares financial statements: Internal control component of the internal control system. Also, there is no seriousness in the financial supervision, which is represented by (Federal Office of Financial Control), in auditing self-financing accounts in universities as in the auditing of the operational budget and the investment budget. The study also reached the most important recommendations: the need to apply the proposed model to audit self-financing accounts in Iraqi universities in order to obtain reliable and timely financial data and approved by the Federal Office of Financial Control. And the need to activate the work of the Financial Supervisory Authority, represented by (Federal Office of Financial Control), in auditing internal financing accounts in universities as is the case in auditing the operational budget and the investment budget.