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مراجعة الأداء بالمؤسسات السودانية غير الربحية حالة وزارة التربية بولاية القضارف

المصدر: مجلة دراسات حوض النيل
الناشر: جامعة النيلين - إدارة البحوث والتنمية والتطوير
المؤلف الرئيسي: أمبدي، عبدالرحمن البكري منصور (مؤلف)
المجلد/العدد: مج4, ع8
محكمة: نعم
الدولة: السودان
التاريخ الميلادي: 2006
الشهر: مارس
الصفحات: 127 - 136
ISSN: 1858-621x
رقم MD: 608542
نوع المحتوى: بحوث ومقالات
اللغة: العربية
قواعد المعلومات: EcoLink, IslamicInfo, HumanIndex
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المستخلص: Performance auditing has recently started and it sill evolving .It has gained greater importance among non "profit organizations which their annual reports disclose no indicators denoting to the efficiency and effectiveness of management decisions, This, however, does not mean that it is not needed by profit seeking firms, but rather it is much more demanding in such type of activities which pursue multi "targeted programs which their successful completion is properly manifested in non financial indicators. In order to highlight the importance of performance auditing a research has been conducted at the Ministry of Education of Gadarif State as a case study representing non profit organizations to answer the following questions which have been formulated into three integrated questions: 1/ Do financial auditing reports prepared by the Auditor General Chamber are capable of reflecting economy, efficiency, and effectiveness of Ministry of Education? 2/ Does the inability of the annual auditing reports, if any, to report on economy, efficiency, and effectiveness has lead to dissatisfaction among users with the ability of these reports to reflect Ministry of Education performance? 3/ Does the management information system which has been providing data for financial auditing purposes could equally do so for performance auditing?

ISSN: 1858-621x