أنظمة الرقابة الداخلية ودورها في عملية الاصلاح المالي والاداري بالقطاع العام في اليمن

Abstract

Abstract Start of the study of the status quo is the existence of several devices for the control of public money in Yemen, however, the results are not commensurate with the number of such devices and the size of the potential farcical it, and confirms some that improve the internal control is one of one of the prejudices that must be done to fight corruption; That is the problem and is the importance of the need to verify the role of internal control systems in the fight against con'uption, has been expressed in a major question is: What is the role of internal control systems in the process of financial and administrative reform in the public sector in Yemen? - < A The study aimed mainly to try to answer the previous question and to achieve it has branched several others are trying to identify the concepts and the scientific basis for the control of public money, internal control, as well as the literature on corruption, and financial and administrative reform, as well as identify the reality of corruption, and the process of fmancial reform and administrative, and devices on the control of public money in Yemen. To achieve the objectives of the research, the researcher following the integrative approach, a compound of the descriptive method, and inductive and analytical, deductive, and statistical, and historical. To answer the research questions and achieve its objectives, the researcher fonnulated the following hypotheses: - 1. The role of intemal control systems in the public sector in Yemen is negatively affected by forms and manifestations of corruption are common. 2. No interest from the public sector institutions in Yemen avoiding weaknesses in internal control systems. 3. The process of attention activate the internal control systems in public sector institutions in Yemen will help in the face of many challenges faced by the State. 4. Program of fmancial a.nd administrative reform based in Yemen did not achieve positive results in the fiamework of activating the role of systems of internal control. 5. The current status of internal audit in Yemen, is not commensurate with the development in the area and the objectives and responsibilities of intemal audit. After testing hypotheses in the study reached the theoretical and practical sides to the number of results, including the following: -

That the phenomenon of corruption in Yemen than in every year, and there are a lot of pockets of corruption in most government activities, which are mostly spots outside the fiamework of intemal control, and Corruption is the most important obstacles to development in Yemen was behind many of the damage, including loss of many investment opportunities, and increase the volume of loans, poor distribution of wealth, increasing unemployment, in addition to creating a state of discontent year and create a lot of conflicts between state and society, thus wasting a lot of development resources as a result, corruption has to convert most government fimctions to the functions of a sham, and to the low public sector efficiency, and the failure of more procedures that have been under the program of financial and administrative reform, such as processors of economic Paljra successive price, and the deterioration of the level of public services, and the spread of the phenomenon of revenge and the resulting tragedies not an indication of that. She also explained that there are many imbalances in the various components of intemal control, and the absence of a clear relationship between the specific objectives of the reform program, and actual problems of society, as well as between them and the actions taken to achieve them; has reflected the interest in attracting investment and enhancing the confidence of donors, however, did not address the phenomenon of corruption represent the main reason for the expulsion of investment, and the lifling of the interest rate on bills Treasury has led to a decline in domestic investment to the lowest levels, did not achieve the program of any positive results, despite the great support provided by donors, and concluded that the weak role of devices on the control of public money, and it not only represent an additional burden upon, and attention to activate the internal control systems will help meet the many challenges faced by the State.