The Role of Analysis of Internal Control Dimensions in Raising the Efficiency of the Institution

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Prof. Taicir Moall ALoukil, Jabbar Mutashar Mohammed

Abstract

Control is one of the important administrative functions, as its concept, philosophy and administrative perspective have developed significantly in recent years, and instead of being seen as synonymous with control and authority, it has become more participatory as it took a more positive role in economic establishments, and the research aims to give a clear picture of the concept of the internal control system and analysis its dimensions. It also aims to conduct an analysis of the dimensions of internal control (administrative control, accounting control, internal control, internal control) by measuring them, and it became clear that the research hypothesis was accepted, as the results when the moral values ​​were less than (0.05), and this means that they are significant, as it indicates Accordingly, the calculated value of (F) decreased by 2.948, as it was less than the F-table = 8.16. Therefore, there is an impact of the internal control dimensions on the operating efficiency of the institution.

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