The Scope of The Management Control Role in Safeguarding the Public Assets: An exploratory study of a sample of Duhok Treasury Directorate employee’s perspectives

The goal of the research is to define the role of internal and external management control in the Duhok Treasury Directorate in protecting public assets(funds) from the perspective of its employees by answering the questionnaire prepared for this purpose to find out the question raised by the research issue, which is:-What is the role of Management Control in protecting Public Assets? The research was conducted on a sample of (63) individuals employed in the Directorate of Treasury in Dohuk, and 42 appropriate for examination questionnaires were collected at a rate of (66.6%). For the purpose of obtaining the required results. Depending on some statistical methods by using the SPSS program, as follows: Some statistical techniques, such as iterations, percentages, standard deviations, and arithmetic averages, have been used to describe sample participants and diagnose study variables. Pearson correlation coefficient was used to determine the relationship between research variables, as in a ratio, to show the independent variable’s impact on the dependent variable on the Linear Regression Equation. The study’s main conclusions were as follows: The statistical analysis results revealed a correlation and moral effect between Management Control and the protection of public assets (Total and partial indicator) in the researched organization. The study also contained a series of recommendations: Continue to improve the relationship and collaboration between the Office of Financial and Management Control’s external audit and the internal audit of government ministries’ internal supervision units and the Central Coordination Unit. This is per existing international standards, ensuring the establishment of internal and external controls and procedures development.