Monographic Section

DOI: 10.25115/eea.v39i11.6324
Volume 39-11, Dicember 2021 // ISSN: 1133-3197

The Role of Internal Control Techniques in Sustainable

Development to Improve Financial Performance
RAED NAEEM RASHID1, HAYDER BASIM KAREEM2, MOHAMMED HUSSEIN ALI3,
MOHAMMED FAEZ HASAN4
1
Department of Accounting, COLLEGE OF ENGINEERING, UNIVERSITY OF WASIT, IRAQ
E-mail: raednaeem1980@gmail.com
2
Department of Accounting, TECHNICAL INSTITUTE- KUT, MIDDLE TECHNICAL UNIVERSITY, IRAQ
E-mail: haiderbasem717@gmail.com
3
Department of Accounting, COLLEGE OF ADMINISTRATION AND ECONOMIC, UNIVERSITY OF KARBALA, IRAQ
E-mail: Muhammed.hussain@uokerbala.edu.iq
4
Department of Financial and Banking sciences, COLLEGE OF ADMINISTRATION AND ECONOMIC, UNIVERSITY
OF KARBALA, IRAQ. E-mail: mohammed.faiz@uokerbala.edu.iq

ABSTRACT

The study presents the internal control as the main catalyst for the success of the institutional process. The most
recent methods are presented in detail in each method and methods of implementation to achieve the desired
goal: to circulate the electronic attendance and delivery system through the complaints and suggestions box,
conduct a random customer questionnaire that reflects the efficiency of the work. The technological revolution
must be approved and dealt with, which benefits government institutions and ensures that institutions continue
to progress and achieve the best results and the best services. The administrative and financial control is the
evaluation that shows the strength of the mechanisms and the weakness on which the institution depends,
where the services of the institution and its activities are improved, which increases the performance of the
administration, which is subject to internal control
Keywords: Internal control; Sustainable development; Financial performance; Business admiration; Iraq.
JEL Classification: G1; G2; G3.

Received: August 28, 2021

Accepted: August 31, 2021
 Sección Monográfica

DOI: 10.25115/eea.v39i11.6324
Volumen 39-11, Diciembre 2021 // ISSN: 1133-3197

El Papel de las Técnicas de Control Interno en el Desarrollo

Sostenible para Mejorar el Rendimiento Financiero
RAED NAEEM RASHID1, HAYDER BASIM KAREEM2, MOHAMMED HUSSEIN ALI3,
MOHAMMED FAEZ HASAN4
1
Department of Accounting, COLLEGE OF ENGINEERING, UNIVERSITY OF WASIT, IRAQ
E-mail: raednaeem1980@gmail.com
2
Department of Accounting, TECHNICAL INSTITUTE- KUT, MIDDLE TECHNICAL UNIVERSITY, IRAQ
E-mail: haiderbasem717@gmail.com
3
Department of Accounting, COLLEGE OF PHARMACY, UNIVERSITY OF KARBALA, IRAQ
E-mail: Muhammed.hussain@uokerbala.edu.com
4
Department of Financial and Banking sciences, COLLEGE OF ADMINISTRATION AND ECONOMIC, UNIVERSITY
OF KARBALA, IRAQ. E-mail: Mohammed.faiz@uokerbala.edu.iq

RESUMEN

El estudio presenta el control interno como el principal catalizador del éxito del proceso institucional. Se
presentan en detalle los métodos más recientes en cada método y los métodos de aplicación para lograr el
objetivo deseado: hacer circular el sistema de asistencia y entrega electrónica a través del buzón de quejas y
sugerencias, realizar un cuestionario aleatorio a los clientes que refleje la eficiencia del trabajo. La revolución
tecnológica debe ser aprobada y tratada, lo que beneficia a las instituciones gubernamentales y garantiza que
las instituciones sigan progresando y obteniendo los mejores resultados y los mejores servicios. El control
administrativo y financiero es la evaluación que muestra la fortaleza de los mecanismos y la debilidad de la que
depende la institución, donde se mejoran los servicios de la institución y sus actividades, lo que aumenta el
rendimiento de la administración, que es objeto de control interno
Palabras clave: Control interno; Desarrollo sostenible; Rendimiento financiero; Admiración empresarial; Irak.
Clasificación JEL: G1; G2; G3.

Recibido: 28 de Agosto de 2021

Aceptado: 31 de Agosto de 2021
 Raed Naeem Rashid, Hayder Basim Kareem, Mohammed Hussein Ali, Mohammed Faez Hasan

1. Introduction

The civilization and progress of the modern state are measured by the extent to which the state
can meet all the needs of its citizens, provide all their needs and achieve the highest living standards
for individuals. The responsibility lies with the public administration bodies of the developing
countries. (Hasan et al., 2021) Where their role increases and includes all economic activities, and work
to improve their performance. Internal control is one of the essential pillars of the modern state, which
helps the state play its role and works to exploit the resources available in the state in the best way
and work on good planning and making sound decisions. The role of internal control has evolved to
coincide with the activity of state institutions to keep pace with scientific progress. The role of the
company is to increase the production efficiency of the institutions and the comprehensive control
(Hasan & Al-Dahan, 2019). The internal control methods have been developed and the necessary data
are available. It is possible to follow up on its work and know whether there is a deficiency or excess.
They are dealt with firsthand and treat problems at the beginning before they are aggravated.
The importance of internal control in government institutions is also attributed to the fact that it
is responsible for protecting public resources and ensuring their proper use so as to increase
production efficiency in order to ensure progress in all sectors through internal supervision to clarify
the fundamentals of organized work within institutions (Anwar et al., 2021). Which clarify the required
data, show the extent of compliance with the laws and follow the regulations and regulations
governing their work and thus helps to maintain public funds and ensure the adoption of sound and
studied decisions. Thus any deficiencies are addressed through taking And the problem is solved as
any defect in internal control leads to loss of credibility and weak administrative system, The
institutions of the Iraqi authority have been concerned with the use of accounting systems and
information technology on all administrative and financial activities. Therefore, it is necessary to
develop the efficiency of internal control. Therefore, the role of government institutions in the interest
of internal control is increased, in addition to the provision of success methods, thus extending its role
to become more efficient and effective, and accounting documents becomes the more effective role
(Al-Dahan et al., 2019). The internal control system is considered one of the crucial factors for
advancing governmental institutions and access to what they aspire to, especially in light of the general
trend of reducing the cost in these institutions. The government institutions face some challenges and
problems of mismanagement and the occurrence of some abuses. Whether financial or administrative,
and manipulation of information and data in their annual reports to achieve a particular gain, which is
considered out of plan and give misleading information, as well as weak legislation And that the pace
of such actions is more remarkable in these institutions as a result of the individual control over
decision-making even at the level of government institutions that are supposed to be subject to
legislation and regulations that may make them Tex Legal force. However, its provisions are not
implemented as a result of weak oversight.
The importance of the study stems from the knowledge of the importance of the system of internal
control, which is one of the fundamental pillars of government institutions. Therefore, the importance
could be reflected from the side which this study may contribute to supporting the honest
representation of reports on the quality of performance in government institutions. Whereas the
objectives of the study from the understanding the concept of internal control in different
administrative environments, especially the business environment of the government understudy. And
exploring factors that have led to increased attention to internal control, especially in government
institutions. Then define the methods of internal control and their role in the functioning of
governmental institutions to benefit from them in practice. Finally, studying the latest methods of
internal control in government institutions and judging them in light of the results of the applied part
of the study
From the above, the study hypotheses could be taking the following form:
H1: Does the internal control system affects the quality of financial reports in government
institutions.

3
 Organisational and Economic Mechanism of Strategic Company Management in the National Economy

H2: Does the internal control system affects the quality of performance reports issued by
government institutions.
H3: Does the internal control system affect the quality of financial reporting in terms of honest
representation of information in government institutions.

2. Literature Review

2.1 Internal Control

The Audit Committee of Chartered Accountants, the American Institute, defined internal control as
including the means of coordinating plans in projects and means of organization to ensure the
credibility of data and reliance on them and follow the policies set by the administration and thus
encourage employees to follow the rules of management. This definition is used to follow an
accounting management plan using factors available to the enterprise to achieve the highest possible
productivity. Internal control can be defined as ensuring that the organization's objectives are met.
Financial and accounting reports are prepared with great confidence and policy adoption. Internal
controls include protecting any risks to the organization and, therefore, the security means for
monitoring the organization's resources, protecting these resources, preventing fraud, maintaining
machines, calls and physical objects, and preserving intangible objects such as trademarks and
intellectual property rights (Flayyih et al., 2021). At the organizational level, internal controls are aimed
at confirming the credibility of financial reports, as well as achieving objectives and the strategy of laws
and regulations, internal control is concerned with ensuring payment regulation and internal controls
are more predictable and more predictable. The FCPA of 1977 and the Sarbanes-Oxley Act of 2002
require improvements in public institutions in the United States, so internal controls are referred to as
controls Operations. (King, 2011).

2.2 Internal Controls elements and components

There are five mains of internal control; first, the environment determines its tone for control of all
components of internal control. Second, risk assessment and work to clarify the basis for how to deal
with risks within the institution. Third, Identification of essential points through the exchange of
information and the organization of communications and information enables people to assume their
responsibilities within a specified period. Forth, clarification of procedures and policies that ensure
management's direction. Finally, there must be a control we use to follow up internal control and
evaluate its performance. The role of internal control is necessary to achieve complete confidence in
the institution's reports and the application of policies within the enterprise, and the concept of
internal control expands to control any potential notification threatening the organization (Lakis,
2007).
Whereas, the following nine points can represent the basic components of internal control. First,
approved Organizational Structure; The administrative structure adopted by the Competent Authority.
It defines the role and responsibilities of each authority in the departments and clarifies the
relationship between them. Second, description or job description: It describes the conditions that
must be met in each job and determines the extent of its responsibilities. Third, precise Identification
of authorities and responsibilities: ensuring that the work or responsibilities are not overlapped to
ensure that the work is not duplicated. Forth, regulations, regulations, and executive instructions: They
explain how the law is applied and the mechanism to be appropriately applied by explaining how to
do so. Fifth, selection, recruitment, promotion and training policies: Explain how to properly choose
people and follow them for continuous development and place the right person in the place they
deserve. Sixth, accounting system and documentary course: Provide the rules governing the work
through adequate courses and clarify the accounting guide. Seventh, standards of performance
measurement and evaluation: The fair assessment of the employees to show their performance in
work accurately and try to develop the performance of the staff to develop their abilities to achieve
the increase in production. Etight, internal Control Units: The presence of scientifically qualified

4
 Raed Naeem Rashid, Hayder Basim Kareem, Mohammed Hussein Ali, Mohammed Faez Hasan

employees must be characterized by neutrality and independence. Finaly, administrative and financial
control means: All the regulatory tools to clarify budgets through scientific research and graphs
(Macintosh & Quattrone, 2010).

2.3. The necessity of internal control

There are several factors behind the reason for the increasing awareness of the importance of
internal control, and attention to these factors which represented by, First, the increase in the number
of establishments and the size of the size makes the management of work through direct contact very
difficult. Therefore, other methods must follow the work such as budgets, administrative reports,
statistics, and explanatory derivatives. Second, the senior management distributes authorities to
distribute work to lower levels, which requires the need to develop means of follow-up. Which shows
the commitment of project management to the specific policies and the authority granted to them,
hence the importance of the department of internal control in order to be able to achieve its
objectives. Third, management needs to provide accurate data so that it can adequately manage the
facility. This requires proper internal control systems and therefore, there is confidence in all analyzes
and reports submitted. Forth, the establishment shall be in constant need to comply with the
establishment's maintenance from negligence, theft, and embezzlement, and has been assisted by
such internal control. Fifth, the government agencies are in constant need of data as the department
is responsible for the development process on an ongoing basis. Sixth, Due to the inflow of projects,
the auditors have provided a detailed review system in addition to sample testing, which provides good
internal control. Seventh, when observing systems, the employees' different personal characteristics
must be observed to redress the weakness of the staff and their employees. Eighth, the economic
outlook needs to pay attention to the internal control system, rationalize available resources and
reduce costs (Gupta, 2010).

2.4. The internal control functioning of governmental institutions

According to the COSO framework, Institutions are responsible for internal control and all
employees use information systems to clarify staff data and thus control and control any problems
that arise. Staff must address any problems to address illegal violations, It shall also have an essential
role in the trial of any entity, such as the Chief Executive Officer or the Director of the Establishment,
who shall be responsible for the implementation of the comprehensive control matters determined by
the Chief Executive Officer and shall affect ethics and integrity. The establishment manager is also
directed and has the right to try any entity whatsoever and control the business. Senior officials are
appointed. The manager is not responsible for direct responsibilities, while the executive director is
responsible for controlling his remuneration. And the Board of Directors is responsible for the
supervision and guidance. It can change the results and coverage of the tracks, especially the ability to
legal review and resolve any problem (DiNapoli, 2007).

2.5. The latest means of internal control in government institutions

The continuous technological development of communication from mobile phones and satellites
increases the number of institutions and users of technology in the internal control and follow-up
internal control and activity institutions. The technology in electronic accounting aims to achieve the
objectives of internal control through the application of modern innovations related to the field of
information and data updates. Modern technology and technology are used in regulatory activity
through external payments and statements of accounts. The current phase should witness an increase
in the application of technology, expenditure on updating data, and technology to adapt to scientific
revolutions. This ensures that the facility continues to achieve the highest services and the best results.
Technology here does not change the known functions of the government establishment. These
functions and thus the correlation between creativity and the institution's success through the
investment in the Identification of the activity of the institution and the most prominent means used
in internal control in government institutions include (Yang & Guan, 2004; Salih & Flayyih, 2020).

5
 Organisational and Economic Mechanism of Strategic Company Management in the National Economy

2.5.1 Computer:
The role of institutions is to rely on the use of technology The development of services in different
aspects, which aims to achieve the best results through the use of the latest technology and the
development of services continuously in the control and financial work by conducting the following
operations:First, financial documents: Documents must be selected whether the forms of arrest,
exchange, entry, exit and settlement, which are used to register one or more pages in the computer
and thus can be shortened documents in the documentary cycle. Second, notebooks and records: The
role of computers is important in dispensing many records (Ibrahim et al., 2017) documents and
notebooks in the form of pages and files on the device in a manner that saves information and data on
the computer in the form of files located in the computer as is known in the traditional system. Third,
reports: All outputs in the computer are reports that are used in how to make decisions that are the
basis for discussion and accounting which helps the administration to intervene quickly to solve
administrative problems where there is a system to keep all documents in an orderly manner after
they were not organized Regular in all departments. Forth, computer Outputs: The method of
displaying results is used differently by using reports (Al-Ani & Flayyih, 2018). Fifth, logging in journals:
Data is recorded through the registration in the ledger through a single process which saves the effort
and time to add to reduce errors and access to accurate results and shorten some of the steps in the
calculations. Sexth, data analysis: Widely widened scale after being used on a small scale using old
methods. (William Jr et al., 2016; Haddawee & Flayyih, 2020).

2.5.2. Fingerprint
Fingerprint system is one of the best devices used during internal control, which makes government
agencies where all employees in the ministries in the state in order to prove attendance and departure.
Through the footprint, all the cases of absence and monitoring of staff are known and estimated at
thousands, resulting in disruptions in different sectors, thus, the old method of registration of
attendance and attendance, which is the signature in private books, has been dispensed with. This
method suffers from more impotence and fraud and is inaccurate. Some people sign instead of their
colleagues who are late and late. Thus, the oversight authority has announced through tours
conducted during the previous months of the discovery of more causing most of the institutions and
departments of government has reached the proportion of neglect of employees and their absence
and delay work in most institutions in different provinces about 24% of the number of employee in
government departments, which results in the decline and the deterioration of services provided to
citizens (Sarens & De Beelde, 2006; Flayyih, 2016).

2.5.3 Complaints Fund

The complaint boxes are of different forms and sizes. These complaints aim to embrace the
complaints and suggestions that the auditors leave in response to their dealings with the institution. It
is common knowledge that complaints and suggestions are essential information obtained by the
entity from the dealers. With complaints and proposals are not related here to the number of
complaints and solve them only, but related here to the opportunities for improvement through
requests for complaints and proposals, which would provide an opportunity to rectify the obstacles
directly to the provision of services, It also provides a lot of ideas for building the products and services
provided. Therefore, it is important and necessary in every government body to review the mechanism
of dealing with complaints and proposals and find ways to improve the processing procedures and deal
with the various complaints submitted. (Deze, 2005).

3. Methodology

Despite the availability of many statistical means for this correspondence from the interview and
others, it was preferred to prepare a questionnaire only by making the questions within it integrated
and familiar with the impact of internal control on the work process, especially the modern control

6
 Raed Naeem Rashid, Hayder Basim Kareem, Mohammed Hussein Ali, Mohammed Faez Hasan

means. The questionnaire was prepared and presented relatively on a random sample within the
institution. The survey was conducted in a neutral manner, where a qualified sample was selected and
the general conditions were prepared to allow the implementation of the questionnaire without
external influence. This is what is called to make the sample is random, and there is a second type or
section of the questionnaire that was an answer to an easy question to answer yes or no with the
opinion statement. The study sample is a random sample of (10) employees in Wasit Health
Department in Iraq. This sample was divided into two parts: the first is an official department of the
institution, one department director and one more minor official. The rest of the employees were not
administrative officials but specialists from 2 to 8.
After conducting the questionnaire, which measures the study's hypothesis and works to find a
close relationship between the internal control methods and the development of the work in the
governmental institutions, the sample of the study was chosen and conducted according to the
methodology followed. This questionnaire resulted in the validity of the study's hypothesis ultimately,
and that health is shown by analyzing the results of the questionnaire according to SPSS For statistical
analysis.

3. Results and discussion

After conducting the questionnaire, which measures the study's hypothesis and works to find a
close relationship between the internal control methods and the development of the work in the
governmental institutions, the sample of the study was chosen and conducted according to the
methodology followed. This questionnaire resulted in the validity of the study's hypothesis ultimately,
and that health is shown by analyzing the results of the questionnaire according to SPSS For statistical
analysis.
Table 1. Estimation Scale According to the Quadratic Lycra.
Response Weighted average The general trend
I agree From 1 To 1.74 I agree
disagree From 1.75 To 2.49 disagree
neutral From 2.5 To 3.24 neutral
I totally agree From 3.25 To 4 I totally agree

We will therefore use the weighted average of the public answers to questions using the Likert
quadratic scale to determine the direction of the respondents' opinions.
Fourth: Presentation and discussion of the results:
Table 2. The First Axis: The Questions for The Sample.
I totally
I agree neutral disagree
agree
Closed Questions The Results
Number Number Number Number
% % % %
Do the internal 4 (40%) 4 2 0
controls of the 3.20 0.788 2 I totally agree
40% 40% 20% 0%
institution fully
Internal control 9 1 0 0
has an effective
role in organizing
3.90 0.316 1 I totally agree
and promoting 90% 10% 0% 0%
work within the
institution
The introduction 5 2 1 2
of the attendance
and electronic
attendance system 3.00 1.247 4 disagree
50% 20% 10% 20%
has an impact on
the seriousness of
attendance
New control 0 3 1 6
1.70 0.948 10 disagree
methods have 0% 30% 10% 60%

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 Organisational and Economic Mechanism of Strategic Company Management in the National Economy

been activated
at the institution
during the past
three months
There is a clear 3 6 0 1
link between the
progress of the
work and the 3.10 0.875 3 neutral
30% 60% 0% 10%
implementation of
internal controls in
the institution
The Complaints 0 2 1 7
and Suggestions
Fund is working
1.50 0.849 11 disagree
with the 0% 20% 10% 70%
Foundation and is
not only formal
Employees in the 1 1 4 4
organization are
working on the
Neutral and
progress of work 1.90 0.994 9
10% 10% 40% 40% disagree
without looking at
the means of
control
The Foundation 0 2 6 2
accepts all new
I agree and
control methods 2.00 0.666 8
0% 20% 60% 20% neutral
without
Complaining
The presence of a 1 5 0 4
separate control
point within the
2.30 1.159 7 I agree
organization affects 10% 50% 0% 40%
the employer
negatively
The employee 2 1 2 5
within the institution
is
busy preparing
2.00 1.247 8 disagree
methods and 20% 10% 20% 50%
means of
monitoring to
achieve progress
The introduction 3 2 1 4
of technological
means in the
institution has an
2.40 1.349 6 disagree
impact on the 30% 20% 10% 40%
performance of
employees in the
affirmative
The presence of 3 3 0 4
surveillance
cameras and
observation
2.50 1.354 5 disagree
methods inside the 30% 30% 0% 40%
institution is
a useful way of
working
Weighted average of the first axis 2.45 disagree

By extrapolating from the previous table (2), it is clear that:

That Phrase (2) "internal control has an effective role in organizing and promoting work within the
institution" Came in the first order of the paragraphs between total paragraphs 12 at the highest 3.90
average, While Phrase (1) came in the second-order with an average of 3.20 , Phrase (5) in the third

8
 Raed Naeem Rashid, Hayder Basim Kareem, Mohammed Hussein Ali, Mohammed Faez Hasan

order with an average of 3.10, and Phrase (3) in the fourth-order with an average of 3.00 , Phrase (2)
ten came in the fifth-order with an average of 2.50 , While Phrase (11) in the sixth order with an
average of 2.40 , Paragraph (9) came in the seventh order with an average of 2.30 , While the average
in Phrase (8) and (10) is equal to 2.00 , In Phrase (7), it came in the ninth position with a value of 1.90
, Phrase (4) is in the tenth order with a value of 1.70 , Phrase (6) came in the eleventh order with a
value of 1.50. The following Table 3. Explain the second axis.
Table 3. The second axis: Questions for the sample (open).
Yes No
N The Question Repetition The general trend
% %
In your opinion, if the strict laws apply to 10 0
the failure within the institution based on what is
1 confirmed by the methods of supervision adopted 10 the satisfaction
100% 0%
by the institution,
it will be satisfactory or not? Why?
Do you have a proposal for the development of 10 0
2 10 exist
internal control in the institution? 100% 0%

It is clear from the above table that the general trend of the sample responses to the questionnaire
is satisfaction and a proposal for development.
Where the responses were satisfactory in the first paragraph of the sample of 10 persons as follows:
Satisfactory - because each employee will take his entitlement The objector is punished and thus
obliged to abide by-laws, rules, and regulations Satisfactory - because the application of laws to
everyone somewhat is the basis for the best provision of services Satisfactory - but that the application
of laws to know, know and understand the laws and not just to express opinion and exploitation of the
position. Satisfactory - because the application of laws to succeed in the work of the need for the
existence of the principle of reward and punishment. Certainly, if applied, it will have a good effect,
but these laws will not be satisfactory to the employee who does not want to work or attend. They
may be satisfactory to the management if they want to improve the type of service provided and
improve the reality. Yes it is true if applied properly without discrimination, and exceptions would be
sufficient. It will be satisfactory to reduce the failure within the institution as follow-up and control
and accountability of the defaults following the instructions and controls of professional behavior. Yes
- if the laws are strictly enforced, the institution's work will be adequately and strong before the
regulatory bodies, which increases the confidence of the employee in himself and his work. Yes - it will
be satisfactory because the strict laws give each employee the entitlement, Luxor punishes an
employee and committed and glory honors the motivation. Yes - be satisfactory if applied to
employees who are deficient in their work and their presence.
As for the answers to the second Phrase of the questions, the suggestions were as follows; Provide
supervision of all laws and regulations that increase the level and involve the sergeant in the courses
to develop capabilities and possibilities. Whereas, provide encouragement books for the employee
committed to perform his work, working sub-committees in each section to evaluate and follow up
staff. Moreover the Internal Oversight Officer must have at least one year's experience in the
arithmetical work and the accounts section to be based on prior experience. In addition, the
application of the principle of reward and punishment is rewarded to all who perform his work with a
full face (assessment based on the work) and punish all those who fail. Thus, unification of the internal
and external control body, decoupling the internal control of the administration to be free in its work
and supporting it by legislating laws regulating its work and its validity, putting disciplinary penalties in
line with the administrative violation and penal punishment that suits the criminal act if the
embezzlement occurs. Also, the supervisory member shall have full experience and knowledge of all
the details, be independent of all tendencies, trends and currents. He shall have the authority,
authority or possibility of change. No interference by any political or partial party. Consequently,
Central monitoring by the higher authorities to monitor the performance and activity of the internal
control officer within the institution, including the staff of departments and divisions of internal control
in the development and rehabilitation courses to develop their skills, the continuous updating of

9
 Organisational and Economic Mechanism of Strategic Company Management in the National Economy

internal control procedures to suit the size and expansion of activity. Hence, change the correctness
and character of the laws and determine them in context because they do not make them too flexible
to exploit or circumvent them. Similarly, on-intervention in the work of oversight because it hinders
work within the institution to detect financial and administrative errors, the development of control,
any involvement of the oversight officer in courses and seminars to increase the information. The
development of internal control or the development of the internal work of institutions is the result of
the effects of local government on the work of the institution.

4. Conclusions

With the advent of the age, the use of manual methods in censorship is not appropriate because of
the inability to save the information or the possibility of retrieval where the amount of data is large,
the old methods cannot use statistics and mathematical methods in data analysis, which is the basis
of censorship. The technological revolution must be approved and dealt with, which benefits
government institutions and ensures that institutions continue to progress and achieve the best results
and the best services. The administrative and financial control is the evaluation that shows the strength
of the mechanisms and the weakness on which the institution depends, where the services of the
institution and its activities are improved, which increases the administration's performance, which is
subject to internal control. There is a need for continuous monitoring so that problems can be
discovered and treated quickly before they worsen and help eliminate violations and reduce any fraud,
provided that they are implemented, thus achieving the institution's objectives through censorship.
That the use of modern means of information and technology in internal control is one of the
fundamentals of administrative and financial reform in the institution.
The recommendation of study is about, it is necessary to take advantage of the tremendous
progress in the computer systems in the field of work and internal control, which achieves the
necessary advantages in the development and development of work procedures on an ongoing basis.
Besides, the use of manual and old accounting systems should be abolished and developed using the
computer and relying on it mainly to enable us to benefit from the benefits of scientific progress in the
speed of completion of accounting and to obtain reports accurately and provide a large amount of
reports and data. Thus, making everyone aware of computer auditing and computer usage in providing
the vast data in the field of computer control. Moreover, to improve the internal control of the
institution and develop it in order to raise the efficiency of employees through the use of modern
technologies and attention to the rehabilitation of employees in a scientific way to use the latest
technology until the practical and scientific staff is raised, and thus follow the new in electronic work
to take advantage of all new. In addition, It is necessary to provide security and safety during the
internal control of any person and protect him from any dangers, considering the insurance of
programs and devices and protection from damage or theft during the internal control procedure.

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