THE ROLE OF INTERNAL CONTROL IN THE IMPLEMENTATION OF THE GENERAL BUDGET AT THE UNIVERSITY OF KARBALA (AN ANALYTICAL STUDY OF THE OPINIONS OF A SAMPLE OF AUDITORS AT THE UNIVERSITY OF KARBALA)
Keywords:
recommendations, concept, writersAbstract
The University of Karbala is considered one of the important centers in the educational sector in Iraq, and it is an essential pillar in building society and its development and producing good scientific outputs, and it works alongside other service sectors in providing the state with scientific expertise. The researcher used the analytical descriptive approach in the study, and a lot of literature was reviewed by writers and researchers regarding the research variables (oversight, and the general budget), and they were used in a way that is consistent with the subject of the study and serves the goals that the research aspires to and the problem emanating from it. The research dealt with the concept and definition of oversight, Types of control, measurement and evaluation of performance, correction of deviations, control procedures and proposing solutions ,The research also showed the concept and definition of the general budget, and just as the research dealt with the general budget in terms of its concept, definition, importance, purposes and types, your lie. The research touched on the elements and stages of the general budget and its rules.The research reached several recommendations, including
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