The Role of Internal Audit Based on Internal Control in Enhancing the Efficiency of the Outputs of the Government's Accounting System

Abstract

The internal audit function focuses on detecting tampering that may occur in government units and enterprises, as well as identifying weaknesses and gaps that the employees of those government units and enterprises suffer from, and then addressing them by to give a neutral technical opinion. This control function of internal audit will increase its effectiveness in the case of construction. The system of tight internal control for the purpose of improving the efficiency of the outputs of the government accounting system. One of the most important results of the research was the lack of application of local and international internal auditing standards and the weakness of the internal control systems in the centrally funded government units, which contributes to the weakness of the efficiency of the outputs of the auditing agencies and a material shortage of internal control, which in turn will be reflected in the weakness of the outputs of the government accounting system. The researcher reached a set of recommendations, the most important of which is the need to implement local and international internal auditing standards in government units funded centrally in order to raise the efficiency of internal auditing agencies, develop and improve the internal control system, and develop its human cadres, which contributes positively to raising the efficiency of control work in these government units.