Activating the Internal Control System in Government Units in Accordance with Intosai 9100 Standards: An Applied Study in the Iraqi General Tax Authority
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[1] Mustansiriyah University, Iraq
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- Localización: Estudios de economía aplicada, ISSN 1133-3197, ISSN-e 1697-5731, Vol. 39, Nº Extra 11, 2021 (Ejemplar dedicado a: Special Issue on Financial Crises and its effect on the economics of the countries)
- Idioma: inglés
- Texto completo no disponible (Saber más ...)
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Resumen
The research intends to verify the effectiveness of the application of the components of the internal control system (ICS) in one of the most important units of the public sector, the General Tax Authority (GTA), by comparing the actually applied system with the principles of internal control that came in the INTOSAI Guide 9100 and addressing the weaknesses in the components and principles of the actually applied system based on the principles of the INTOSAI Guideline 9100. The data on the applied ICS was collected by distributing a questionnaire to a sample of (50) employees within the middle and specialized management levels. The questionnaire included (73) questions that covered the five components of the ICS and was built according to the internal control standards specified in the guideline. However, the answers of the studied sample were collected and statistically analyzed, and it was found that there is a gap in the Authority's application of the internal control principles contained in the guiding guide, which includes all components of the system.
