The Relationship Reality between the Components of Internal Control and Administrative Transparency in the Palestinian Universities

Samy S. Abu-Naser
North Dakota State University (PhD)
The research aimed to identify the relationship reality between the components of internal control and administrative transparency in the Palestinian universities operating in the Gaza Strip. The researchers dealt with five universities. In the study, the researchers adopted a descriptive analytical method. The research community consisted of administrative staff, whether academic or administrative, except for those in senior management or the university council. The study population reached 392 employees. A random sample was chosen. The data collection was distributed with (197) questionnaires, and the number of retrieved responses was (160), with a recovery rate of (81.2%), which was processed using SPSS to obtain the results. The research found that the internal control components are available at 68% in the Palestinian universities in the Gaza Strip, and that the level of administrative transparency is available at 63.4%, in addition to a statistically significant relationship between the control components and the level of administrative transparency separately. The research found that the follow-up variable was the most influential among the control components, in administrative transparency, followed by the risk assessment, then the control environment, and there was a weak impact of control activities, communication and information. The research also found that there are no significant differences at the level of significance (α≤0.05)) attributed to the demographic variables (gender, age, university, academic qualification, administrative level, years of experience) in the degree of administrative transparency as well as in the internal control environment. The research reached a number of recommendations, the most important of which is the need to raise awareness among the employees of the Palestinian universities to clarify the foundations of building transparency and its dimensions to represent the effective supporter of the implementation of the objectives of administrative control and the importance of updating the systems and instructions for monitoring periodically and in parallel with the advancement of technology and scientific progress And the emphasis on the administrative leadership to be a positive model to be followed, and an example of the workers in all work and tasks and the need to develop the law of higher education No. (11) of 1998 in a way that strengthens the role of the Ministry of Education and Higher Education in the full supervision of all higher education institutions. To establish the Supreme Council of Universities, so that the higher policies are set by a committee that includes competencies and expertise and undertakes to supervise these policies in order to link higher education in Palestine and benefit from regional and international experiences in implementing transparency systems within universities. Universities are keen to publish financial, administrative and technical reports on university websites.
Keywords Internal Control  Administrative Transparency  Palestinian Universities  Institutions of Higher Education  Gaza Strip
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