Abstract

Research was to evaluate the systems, equipment control and internal audit of the Directorate General for Education Qadisiyah and to find out the most important problems regulators to find successful solutions have been used, a researcher at the theoretical method descriptive and statistical analysis in the practical side of the body for this purpose questionnaires court consisted of five axes where they managed to a set of conclusions was the most important performance of the growing interest in systems of internal control and its transformation from a system audit comprehensive to selective or optional to enable them to assess the efficiency performance of the internal activities of the Directorate General for Education and went researcher a set of recommendations and proposals was the most important development of standards audit for determining the components of internal control system and adhere to the guidance of the Ministry of Finance and BSA to reduce cases of fraud and financial and administrative corruption and increase the number of terms of reference for auditors, as well as calculation must take into account internal control procedures of the technical aspects.

Keywords

Accoint

DOI:10.52113/6/2012-2-4/1-34