مدى التزام ديوان الرقاية المالية والادارية في فلسطين بمادئ الشفافية والمساءلة الصادرة عند المنظمة الدولية للاجهزة العليا للرقابة والمحاسبة الانتوساي

النعيزي, نائل (2015) مدى التزام ديوان الرقاية المالية والادارية في فلسطين بمادئ الشفافية والمساءلة الصادرة عند المنظمة الدولية للاجهزة العليا للرقابة والمحاسبة الانتوساي. Masters thesis, الاكاديمية.

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Abstract

This study aims to identify "The Extent of Commitment of the Palestine Financial and Administrative Control Bureau to the principles of Transparency and Accountability issued by the International Organization of Supreme Audit Institutions (INTOSAI). To achieve the objectives of the study and answer the research questions, the researcher has used the descriptive analytical approach. The sample of the study consisted of 75 employees of supervisory levels at the Palestine Financial and Administrative Control Bureau. They represent 72% of the study population. The researcher has prepared a questionnaire to achieve the objectives of the study. The study has reached the following findings: 1. There is a huge impact for applying and disclosing the legal framework to ensure accountability and transparency on the commitment of the Palestine Financial and Administrative Control Bureau. 2. There is a huge impact for applying objective and transparent standards, processes and methodologies of control on the commitment of the Palestine Financial and Administrative Control Bureau. 3. There is no effect for applying standards of integrity and good behavior of employees and advisers, accountability and transparency on the commitment of the Palestine Financial and Administrative Control Bureau. The researcher has concluded the following recommendations: 1. It is essential that the Palestine Financial and Administrative Control Bureau join the International Organization of Supreme Audit Institutions (INTOSAI), especially after Palestine had become a member of UNESCO. 2. The bylaw of the Palestine Financial and Administrative Control Bureau should be updated to fit with the international laws particularly those of the INTOSAI. 3. The Palestine Financial and Administrative Control Bureau should encourage its staff to conduct research in the field of standards of international control.

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