Effectiveness of Internal Control Units in the Palestinian Public Sector

Abstract

The study aimed to identify the extent of the effectiveness of internal control units in the Palestinian public sector, and to know the factors that affect the effectiveness of the internal control, in addition to know the obstacles that facing the work of internal control units in the Palestinian public sector. The researcher used the descriptive approach in the study, and the questionnaire was used as a tool for the study to collect data and information, and the study sample consisted of (70) employees working in the field of internal control who were chosen by a random sampling method. The study concluded that the internal control in the Palestinian public sector is effective and delivers its objectives moderately (66.6%), the most significant obstacles that facing the work of internal control units are the obsolescence and the plurality of laws and legislations and their differences, and understaffing of employees working in the internal control units in the Palestinian public sector. Based on the results, the study recommends the need to increase attention to the reports and recommendations of internal control units, Increasing the number of employees working in the field of internal control and taking into account the diversity of their academic qualifications, in addition to amending laws, regulations and supervisory legislation regulating the work of internal control units in the Palestinian public sector.