أثر الرقابة الداخلية على على أدءا المستخدمين في المؤسسة الإقتصادية

Abstract

This study deals with the subject of studying and evaluating the effectiveness of the internal control system and its impact on the performance of users..To address the issue, we proceeded from the following problem: What is the impact of studying the internal control system in the institution? How effective is the internal control system for the livestock feeding unit? Based on this problem, we formulated a set of hypotheses, which were discussed and analyzed through the theoretical side in which we used the descriptive approach and the analytical approach.  The internal control is the set of procedures and laws set by the administration to ensure the proper conduct of its financial and administrative operations and to ensure their stability, so it is an imperative necessity in all institutions.  The main objective of internal control is to ensure the correctness of data and information, which will depend on it as a basis for judging the efficiency of the institution, and it also expresses the extent of the institution's ability to protect its propertyRespecting the capabilities and size of the institution when designing the internal control system is the mainstay for the realization of the objectives behind  the establishment of this system, as it is considered as a preventive means that reduces the possibility of making mistakes