دور نظام الرقابة الداخلية في كفاءة أداء المؤسسات دراسة تطبيقية على شركة التأمين الإسلامية (2008 ـ 2014م)

Abstract

Abstract

The research study the advancement of the Sudanese insurance companies and developed in order to improve the level of performance in all its activities to keep pace with modern developments and to identify the most important obstacles and constraints that limit their internal control systems to achieve the goals and try to find solutions to them, has been chosen the role of the internal control system in raising the performance efficiency Islamic Insurance Company Ltd. in Sudan to be the subject of this research. The most problem of the research in what the impact of the role of internal control in raising the performance efficiency of the Islamic insurance company? The importance of research of the importance of internal controls in the company as an important element of modern scientific management elements of which was to develop precise criteria to measure the effectiveness and efficiency of the plans and ensure the accuracy and validity of the data and information to increase the degree of dependence. This study aimed at the role that the internal control system plays in raising the efficiency of the performance of the company, and also clarify the terms of reference and responsibilities that have been delegated, as well as to identify the relationship between the internal control and efficiency of the company's management. Then search on several hypotheses test the most important of the internal control system affect in raising the efficiency of the performance of the company, also lead to management decisions rationally, and also leads to customer confidence in dealing with the company, and use the Find descriptive analytical method, it contains research on the four first chapter chapters on methodological framework in two sections, the second chapter on censorship in three sections, the third quarter of performance efficiency in three sections, and finally the fourth chapter consists of a case study, the analysis of hypotheses, findings, recommendations, supplements. The study results, the most important that the presence of internal control system, the company raises performance and reduce distortions and errors efficiency, the presence of the internal control system leads to administrative decisions rationally, also leads to customer confidence in dealing with the company to add to the increased performance efficiency, internal control helps to development and the development of internal resources and the achievement of goals and objectives. Search offers a number of recommendations to be the most important support of the current regulatory tools unconventional methods as is common in the modern management thought, and improve the current working environment for activating the role of the regulatory activity and raise the level of performance of the employees of the company. The continuation of the process of modernization and development of the structure of the internal control in the Islamic insurance companies to raise the efficiency and performance of the company and to improve the qualitative characteristics of information that help management make informed decisions. Compliance with policies, procedures and regulatory work on updated to ensure the efficiency of the internal control system in the company to raise the performance of the administrative staff efficiency