The Reflection of Integration between Internal Control and External Control on the Development of Supervisory Performance in Government Institutions, A Case Study of the Universities of Misan and Thi-Qar

Abstract

This study dealt with a statement of the reflection of the integration between internal and external control because of the great importance of this topic in strengthening the oversight work in government institutions through the role played by the internal and external control systems, which must have an integration between them represented in many areas and to achieve the purpose of this study and to reach real results The two researchers prepared a questionnaire to collect information from the two samples of the study, which included two axes. The first relates to the areas of integration between internal control and external control, and the second relates to the reflection of integration in the developmental performance of internal control systems in government institutions. The study reached a number of conclusions, among which there is a correlation between areas of integration between Internal control and external control and the development of supervisory performance, where the relationship was significant and there was a significant impact of the areas of integration between internal control and external control as an independent variable in the development of supervisory performance.