The effect of financial budgets on tightening the internal control system
DOI:
https://doi.org/10.21533/pen.v11.i5.181Abstract
This study seeks to provide a primary goal, which is to increase the effectiveness of financial budgets in terms of provisions of internal control over service units in terms of preparation and implementation. (lik-erT) in measuring the answers, as well as analyzing the performance of the sample through a set of indica-tors. From this, the researcher concludes that the current traditional budget focuses on financial control and does not pay attention to reviewing and evaluating the results, and because it is unable to diagnose problems and provide solutions due to the inability to follow up and evaluate the performance of government pro-grams and activities.
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