International Journal of Computer Science & Network Security

International Journal of Computer Science & Network Security (국제컴퓨터통신보호논문지학회)
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The extent of the role of internal control of Northern Borders University in maintaining the non-waste of public money

  • Oweis, Khaled Adnan (Department of Accounting, Business Administration College, Northern Border University)
  • Received : 2021.06.05
  • Published : 2021.06.30
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Abstract

The research aims to measure the control procedures' effectiveness, followed by the University of Northern Borders employees. A questionnaire was developed and distributed to the target sample of financial and auditing affairs employees at the university, where the researcher followed the existing descriptive-analytical approach. The researcher relied on the field survey, and statistical analysis (spss) was used. The researcher has found that the control procedures used are highly efficient in reducing public money waste. The researcher has presented recommendations that may contribute to developing the work of oversight in combating waste of public money. These recommendations include: Increase the interaction between the General Oversight Office and the internal oversight departments at the University of Northern Borders, the incentives provided to the oversight and accounting staff for their efforts to combat public money waste. It encourages them to maintain public money and work to obliging employees to undertake training courses periodically to develop their skills and rehabilitate them in line with modern control procedures. Also, more studies and scientific research on the waste of public money and types of administrative and financial Corruption and the law in all state sectors and reach conclusions and recommendations will help decision-makers amend laws and regulations to serve the public benefit of the university and the state.

Keywords

Acknowledgement

The authors would like to express their cordial thanks to Dr. Mitsuo Ohta for his valuable advice.

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