Abstract
This study aims to identify the reality of governance for the Financial and Administrative Control Authority in the Sultanate of Oman. The problem of the study is that the Financial and Administrative Control Authority in the Sultanate of Oman is making many efforts to popularize procedures and methods through the tasks carried out by the Financial and Administrative Control Authority to improve the economic performance of institutions and to discover financial and administrative violations that workers may commit during a certain period of time. The importance of governance is highlighted in many matters, most notably the need to respect the laws and regulations that institutions follow, and that governance contributes to exposing professional errors and increasing the experiences of workers, especially those working in the financial and administrative fields, in order to achieve the highest levels of job discipline. Governance contributes significantly to achieving the long- and medium-term goals of institutions and companies. The study followed the descriptive analytical approach to describe and analyze the role of governance in the financial and administrative control body in the Sultanate of Oman. The current study concluded that governance in the Financial and Administrative Control Authority in the Sultanate of Oman is based on several pillars, including work ethics in financial institutions and the continuity of oversight, follow-up and oversight. The study recommended the necessity of applying governance mechanisms in Omani institutions.
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