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.