أهمية تقدير المخاطر لنظام الرقابة الداخلية و فاعليته دراسة تطبيقية في الهيئة العامة للضرائب وفقاً للدليل الارشادي (INTOSAIGOV9100)

Abstract

The internal control system is an indispensable necessity for all economic units, including the public sector units that are established by society and allocate the necessary material and human resources to achieve the goals and provide the public benefits for which it was established. The internal control system is effective if it is able to reduce the risks expected from internal sources. and external factors that may prevent the achievement of the objectives of economic units and the attainment of the required levels of performance, by placing those risks within the acceptable levels specified for them, which provides reasonable assurance on the achievement of the general objectives of those units. This research deals with the study and analysis of the extent to which the internal control standards for the component of risk assessment are applied in one of the most important economic units in the public sector that have an impact in the economic, financial and behavioral fields of society, which is the General Tax Authority, because the outputs of this component are of great importance as they constitute the input to other components in its work towards reducing the expected risks, the research also deals with the concept and conditions for the effectiveness of the internal control system from the perspective of the integrated framework (COSO 2013). The research relied on the guiding guide for internal control standards in public sector units (INTOSAIGOV9100) as a means of measurement, as INTOSAI established it on the basis of the integrated framework of internal control issued by the Committee (COSO1992) and adapted it to suit the characteristics of public sector units. The researchers formulated a questionnaire that contained (73) questions that covered the standards of the five components of the internal control system, built according to the guideline (INTOSAIGOV9100), and distributed to a sample consisting of (50) employees within the upper, middle and lower management levels, including (12) questions that included standards The risk assessment component that was mentioned in the guideline, the answers of the studied sample were collected and a statistical analysis was conducted, which showed that there was a total non-application of the criteria for the risk assessment component amounted to (78.05%). The research recommended the importance of issuing binding government legislation for units in the public sector that provides a complete system of internal control similar to the countries that preceded in this field, such as the Republic of Indonesia within Law No. (60) of (2008), and the United States in accordance with the legislation issued in (2014) [Standards for internal control in the federal government [GAO2014]], and the need for the authority’s management to start developing remedial measures to implement an organized and continuous process to identify and estimate the expected risks on achieving goals from internal and external sources, including all levels, in order to form a risk portfolio and choose the appropriate response to it according to what is stated in the applicable internal control models. Internationally, including the indicative guide (INTOSAIGOV9100) or the Integrated Framework for Action (COSO2013) for the purpose of addressing the deficiency in the applicable internal control system.