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|Title||Development Strategies Of the Performance of the of Financial and Administrative Bureau in Gaza Strip in the Light of International Control Standards|
|Title in Arabic||استراتيجيات تطوير أداء ديوان الرقابة المالية والادارية في قطاع غزة في ضوء المعايير الدولية للرقابة|
The aim of this study is to evaluate the work of Financial and Administrative Control Bureau in the Gaza Strip in light of the international standards, and then draw strategies that help in developing its performance. The researcher adopted descriptive-analytical approach to examine study hypotheses and answer its questions. In this regard, a four-domain questionnaire derived from The International Organization of Supreme Audit Institutions (INTOSAI) was designed and distributed on a sample of the Bureau employees' population. The researcher also depended on the experts' interviews method, and used SPSS software package to analyze and process statistical data. The study showed a set of findings, the most important ones are that; The degree of implementing the international standards of control regarding to (INTOSAI) is weak, and the employees' knowledge of such standards is low. Additionally, the Bureau dedication to remove the contradiction between its own standards and the international ones is also weak. Furthermore, the relative weight of transparency and accountability standard is significantly low (42.7%) and that can be contributed to the fact that audience are kept uninformed via various media channels about the outcomes of the controlling work. In addition, neither the Bureau nor other entities under control present obligation about transparency and accountability. In addition to that, the implementation of all aspects of "independency" standard has declined with a relative weight of (65%), and that indicates a setback in the most important fundamentals of the Bureau wok. However, the implementation of "proof of evidence" standard has increased with a relative weight of (79.2%), while the implementation of other standards has declined below this percentage. In light of the abovementioned findings, the researcher reached a set of recommendations, among them are: The Bureau should adopt the international standards of control theoretically and practically, and should eliminate any contradiction that may arise, giving the fact that Palestine has become a member of (INTOSAI) organization. Furthermore, there is a need to convene training courses and workshops for the Bureau employees to create awareness and edification about the standards of (INTOSAI). In addition, mechanisms of implementing the transparency and accountability standard should be carried into effect, and all aspects of the independency standard (financial, functional, and administrative) should be considered in the implementation process. This can be achieved via coordination with Legislative Council to promulgate laws that both guarantee the independency of the Bureau in whole and insure that the Bureau will not comply with any parties or bodies compromising its independency.
|Publisher||الجامعة الإسلامية - غزة|
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