المؤلف
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الملخص
The objectives of this research are to measure the level of compliance with fixed asset control procedures and the impact on the inventory process. the data is collected through the survey and the observation of the work of the inventory committees formed in the research sample. the most important results of this research are described as following:• (24.87%) The level of compliance with the procedures and activities of oversight in the university presidency and, law faculty).• (23%) The level of compliance with the procedures and activities of supervision in the Faculty of Management and Economics.• (20%) The level of commitment in the faculty of general medicine, applied sciences, veterinary medicine and, Islamic sciences.This mean that the evaluation result indicates that all the vocabulary of the research sample has poorly adhered to the procedures and activities of controlling fixed assets. Where the non-compliance procedures and oversight activities are preventing the results of the inventory to match with what has been credited assets in specialized records.However, the recommendations of this research are Preparing explanatory workshops on the activities and control procedures, and implementing them in an integrated form. Moreover, how to recognize between capitalism and other expenses, and Encouraging the organizations to design and formulate a rules, procedures, and instructions for the inventory process. In addition, to determining the duties and functions of each committees' member of the inventory.
الكلمات الرئيسة
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