Impact of Organizational Determinants on Administrative Audits-An Analytical Study

Abstract

The main objective of the current research is determined by studying the expected relationship between 
organizational determinants and Administrative Audits, and the importance of the research stems from 
focusing on the dimensions of organizational determinants represented by (organizational structure, 
communications, information technology, work procedures, leadership) and its impact on Administrative 
Audits represented by (administrative reports, personal notes, budgets, complaints and grievances, the 
effectiveness of the control system), The research problem is summed up in the administrative complexity 
of the organizations in general and not to keep pace with change, especially in the administrative and 
organizational areas in the business environment, The study was applied in the General Directorate of 
Education in Baghdad - Rusafa (I), and the sample was chosen by the intentional method represented 
by (Human Resources Department, Control and Internal Audit Division, department heads) It amounted 
to 114 people out of 160 people, as has been relying on the questionnaire as a tool head of gathering 
information for research and then analyzed through a statistical program (SPSS V.25), It was then test the 
relationship between the variables of the study and statistical analysis and by testing a number of 
hypotheses have suggested the test results to a correlation relationship and the effect of the 
organizational determinants dimensions of (organizational structure, communications, information 
technology, business processes, leadership) with management control in the Organization researched. 
The study produced several recommendations for the most prominent of the need to involve staff in the 
organization surveyed in the process of determining the organizational determinants on the staff 
considered as part of the organization and management affecting the affected organizational 
determinants. Also, their participation in this process contributes to raising awareness of the concepts of 
organizational determinants, as well as working to develop and strengthen the work procedures as the 
most influential dimension of the dimensions of the organizational determinants that affect the 
Administrative Audits through the follow-up to the Organization's presence and the presence of staff and 
the availability of resources and equipment necessary to accomplish as well as work about the need to 
be flexible working procedures.