نظام الرقابة الداخلية ودورها في رفع كفاءة الاداء المحاسبي في المؤسسة الاقتصادية

Abstract

The system of internal control in one of the most important regulatory controls which the economic institutions rely because, it has a major role in detecting errors and manipulations in the financial and accounting information of the institution . From this point of view, this study is to clarify the contribution of the internal control system in raising the efficiency of the accounting performance in the economic institution based on the descriptive approach in the theoretical part with the presentation of concepts on the internal control and the accounting performance, the applied study was at the level of the bank of agriculture and rural development, using some indicators and rations to know the reality of the internal control system, and its role in raising the performance of a accounting. This study concluded that the implementation of the internal control system has a significant impact on increasing the efficiency of accounting performance at the level of banking institutions.