The internal control system has a role in raising the administrative and financial performance in institutions of higher education and scientific research

Abstract

The research aims to identify the internal control system and its role in raising the administrative and financial performance in institutions of higher education and scientific research in the Kurdistan Region. In the study of statistical and accounting data, where the researchers distributed a questionnaire to employees in the financial and auditing departments from public and private universities in institutions of higher education and scientific research in the Kurdistan Region for the year (2022/2023), and the number of distributed questionnaires reached (110), which was approved by The two researchers as the study community, and (99) questionnaires were retrieved from them and subjected to analysis, which constitutes (90%) of the retrieved questionnaires, which are acceptable for scientific research purposes. The study seeks to achieve the following objectives: And defining the foundations and criteria through which the efficiency of internal control is measured and studying the relationship between the efficiency of internal control and the efficiency of financial and administrative performance.

Based on the findings of the study, the two researchers recommend the following: the need to raise the efficiency of control over the administrative and financial performance, the need to pay attention to the application of financial regulations and procedures, which leads to the evaluation of administrative and financial performance, through the effectiveness of the internal control system, the need to pay attention to training the human cadre, which In turn, it affects the control system on administrative and financial performance, the need for procedures to increase efficiency and encourage adherence to objective policies.