الخلاصة:
The objective of the researcher in this study is to identify the impact of the practice of internal control policies in government units from the point of view of the staff of the Office of Financial and Administrative Oversight. The study community, and the researcher prepared a questionnaire using previous studies in its preparation and development that dealt with seven axes related to the variables of the study, and the total of its vocabulary reached (45) to be distributed to the study population of (101), which are all the vocabulary of the study community, and the study concluded to a group Among the conclusions and recommendations , and one of the most important conclusions he reached is that the impact of the practice of internal control policies in government units on institutional performance came to medium degrees in the sub-domains and the scale as a whole, where the arithmetic average of the scale as a whole came (3.16) with a relative weight (63.2%) and a medium degree. And one of the most prominent recommendations reached is to update the legal framework of the control units in ministries and government institutions and to link them technically with the Administrative and Financial Oversight Bureau due to the It leads to benefit and public interest by unifying the work methodology in accordance with professional principles and international control standards.
