Impact of Internal Control on Budget Implementation in Palestinian Universities "Al-Istiqlal University as a Model"

Abstract

This study aimed to disclose the impact of internal control on budget implementation at Al-Istiqlal University from the perspective of senior staff members. The descriptive-analytical approach was used through a comprehensive survey which included (57) employees working in administrative and supervisory positions at the university.

The results indicated a moderate level of evaluation from the respondents regarding the effectiveness of internal control and the budget implementation. The study also showed a statistically significant relationship between internal control and budget implementation at a rate of (79%). It also proved the existence of an effective positive impact of internal control on budget implementation at Al-Istiqlal University at a rate of (58%), and that the reality of internal control at Al-Istiqlal University came with a relative weight of (66%). It also proved the absence of differences regarding the effectiveness of internal control and budget implementation attributable to demographic variables: (gender, age, academic qualification, job level, and years of experience). The study recommended that universities work towards enhancing the independence of internal control units within Palestinian universities. It also stressed the importance of training administrative and financial staff on modern control standards and best practices in budget preparation and implementation.