The role of internal control in evaluating performance of services for government entities

Abstract

The research aims to shed light on the role of internal control in evaluating the performance of government institutions services to reach the best methods used in the performance evaluation process. To achieve the objectives of the research, the Karbala Agriculture Department was chosen as a sample for the research, where indicators of evaluating the performance of agricultural activity were used. The researchers reached several conclusions, the most important of which is the weakness of the internal control system in the field of monitoring the departments and preparing the necessary reports during the calendar years 2018, 2019 and 2020. As a result, the researchers suggested recommendations, the most important of which is adherence to the standards and rules of public services, as well as developing the performance of the institution by activating the supervisory role over it.