Document Type : بحث

Authors

• Omar Kamal Al-Din Mustafa Al-Qassab
• Great Muhammad Taher Hamoudi

Abstract

    The research aimed to internal control procedures for the rehabilitation of the government unit affected by military operations in accordance with the principles of governance in government units. The study included a number of variables and their identification, to reduce embezzlement, waste, and extravagance of public funds in government units. To achieve the research objectives and test its hypotheses, we embarked on the Education Directorate. Nineveh Governorate by experiencing the reality of internal control procedures for rehabilitation in the affected unit, Among the most important results of the research reached by the researcher: that the internal control procedures for the rehabilitation of the government unit were applied in accordance with the principles of governance in the units (transparency, participation, accountability) and to reduce waste, imbalance, and rationalization of public money, and with the government unit following the procedures in accordance with the principles of governance in the government units. But there are some procedures that were not applied on the ground in the unit, which leads to gaps in the unit. The research concluded with some recommendations, the most important of which are: the need to pay attention to the internal control system to keep pace with developments taking place in developed countries so that rehabilitation procedures are fully compatible with the principles of governance in government units, and the necessity of placing observers to ensure that all rehabilitation procedures are implemented.