دور المراجعة الداخلية في تحسين كفاءة الأداء في مؤسسات القطاع الحكومي )دراسة حالة هيئة الموانئ البحرية

Abstract

Abstract The research discussed the role of internal audit in raising the efficiency of performance rates in institutions and facilities in the government sector, where the research problem was not sufficient experience to some internal auditors, as well as others dealing with a good staff with some regulations and laws to achieve targets order to test the research hypotheses were as follows: The first hypothesis: the absence of organizational structure affects the Maritime Ports Authority in the performance of internal audit. . The second hypothesis: the absence of well-trained cadre of human internal audit in the Department of Maritime Ports Authority affect the performance of Internal Audit Section. The third hypothesis: The absence or weakness of the accounting and administrative regulations, lead to waste of money and assets and impair performance. The searcher finding a number of results, including: 1. Well-trained to auditors of internal audit would lead to higher rates of efficiency for overall performance and vice versa 2. - The absence or weakness of the organizational structure leads to the weakness of the internal audit and therefore poor performance. Because 9 the responsibilities and terms of reference are not clear with the absence or weakness of the structure . 3. Still performance management, production and services, and finance and management methods control, and follow-up and the level of accountability and transparency in the majority of the public sector institutions without hope of in accordance with the standards. 4. The absence or weakness of the accounting and administrative regulations would lead to wastage of public funds, assets and performance, and weakens It also emerged from the study made several recommendations including: 1 - The need to train a auditors of internal audit in order to ensure well-trained safety performance, the highest attainable standard 2 - Activating the trend towards the modernization of systems and administrative and financial regulations and to make sure that the application of these rules and regulations in general . 3 - support and activate the benefit of the public sector institutions, international experience in the theories, methods and procedures for change and development in terms of performance and productivity, such as the empowerment of workers, and the experience of re-engineering and value engineering experience, and the experience of total quality management, and the experience of the comparative superiority 4 - The need to strengthen the organizational structure in institution to ensure the strong performance of the internal reference and thus ensure higher rates of efficiency.