Internal control and its contribution to the best use of international grants and assistance: Applied Research for the US Congress Grant in the Ministry of Water Resources


  • أ.م.د. علي محمد ثجيل المعموري
  • شوكت عبدالواحد مجمان


Government  grants and assistance are a cornerstone of any development plan that the state aims to carry out, especially at the stage of growth to push the national economy towards development and progress. On the other hand, there is a commitment on the institutions that have received these grants and assistance in providing information needed by governmental and non-governmental bodies in obtaining It is necessary to measure the efficiency of the utilization of these donated resources and to judge their effectiveness in achieving their objectives. Effective audit procedures should be enjoyed by the internal control of recipients of international grants and assistance. The problem of the research is the lack of clear and explicit internal control procedures for grants and aid before and after the receipt and thus missed the opportunity to better exploit them in achieving the associated objectives. Hence, the importance of research stems from the importance of internal control as a safety valve through which government institutions are managed to achieve a better level and achieve the objectives of grants and assistance and provide proposals and solutions that improve their performance. In light of this, the research has reached a number of conclusions, the most important of which are (not touching an effective and effective role of internal control in controlling the grants received, especially with regard to issuing reports on the grants received and follow-up action and submit them to senior management so that they can take appropriate action).

In the light of the above findings, the research recommends (giving internal controls over the grants received and disposing of them sufficiently in order to control the use of funds allocated to achieve the desired objectives).