الرقابة الداخلية على إيرادات ومصاريف الدراسة المسائية في جامعة الموصل الواقع وآفاق التطوير

الملخص

The purpose of the research is to clarify the specificity of the
activities of the educational institutions and their impact on the elements
of the internal control system and the evaluation of the internal control
system at the University of Mosul - evening studies as well as proposing
some aspects to develop the internal control system at Mosul University.
The research was divided into three axes, While the second axis was
devoted to give a theoretical lecture on internal control of revenues and
expenses in universities - evening studies, Finally, the third axis was
devoted to evaluating the system of internal control of revenues and
expenses at the University of Mosul - evening studies and proposing
some developmental aspects to address the disadvantages of the current
system and focus on the strengths of it. The researchers propose to
introduce the analytical procedures within the work of the internal
control system at the University of Mosul - evening studies. Finally, the
degree of compatibility of the internal control system with the objectives
of the educational institution should be evaluated.