Evaluating the performance of an internal control system to enhance the quality of auditing Applied research in Al-Muthanna Governorate

Abstract

The research aims to evaluate the internal control system's performance to enhance the quality of auditing in economic units. Accordingly, the province of Muthanna was chosen as a sample for the research and the period (2014, 2015. 2016, 2017). The researcher relied on a group of published sources, books, and research on the theoretical side. As for the applied side, a group of methods was relied upon, such as collecting data required from the provincial office and the Financial Supervision Bureau's reports for the years of study. Field observations and visits. As well as personal interviews. The research concluded that no plans had been prepared to draw up the general policy of the governorate and define its priorities in all areas in a way that does not contradict the national development plans, as well as the absence of plans in the field of supervision and control over the functioning of public facilities in the governorate and inspecting them.Consequently, it is necessary to prepare plans to draw up the governorate's general policy and define its priorities in all fields and object to the local council decisions that violate the constitution and laws.