تطوير أداء وحدات الرقابة الداخلية العاملة في القطاع الحكومي في ضوء مدخل إدارة المخاطر -دراسة ميدانية في الوحدات الحكومية العراقية لإقتراح نموذج عمل إدارات الرقابة الداخلية في ضوء مدخل إدارة المخاطر

Abstract

      The research aims to conduct an analytical study of the reality of the event the work of government and internal oversight units in Iraq and then determine the difficulties and challenges facing the profession of internal control in the Iraqi government units ,According to the desired role for the management of internal controls in light of the risk management and learn about the new concept of the profession of internal control and modern tasks and responsibilities of government management and internal control in accordance with the concept of risk management In order to achieve this the goals of the research, the use of inductive approach in the study and evaluation of the reality of the work of the Iraqi government and units of internal control, also used the questionnaire to collect preliminary data on the subject of research, it has reached Find a set of conclusions, including the infrastructure for the activity of the internal control of the Iraqi government units suffer from adhering to the traditional sense and distancing itself from the modern concept, which focuses on risk management, Bladavh to availability breeder field guide of the professional environment of the activity of internal control in the Iraqi government work environment stresses the need to shift units departments and the internal oversight services of the traditional entrance to the internal control entrance to the risk-based , with the aim of elevating the level of the quality of the performance of the internal auditor.

     He recommended research to the need for regulatory changes on the Control and Internal Audit Department with the reformulation of the goal of internal control and rehabilitation and education and training of internal auditor in order to achieve his continuing education, as recommended research to the need to pass a unified legislation regulating the practice of the profession and the issuance of standards and guidelines for professional and clear and acceptable for Oversight Services Internal Audit possible reference.