The role of the internal control system in preparing the financial budget for self-financing institutions Iraqi public universities as a model


  • Basem Abdullah Kazem
  • Hanan Abdulameer Kadhim
  • Safa mahdi Raji


The research aimed to provide an initial framework for the independent and dependent research variables, explain the relationship between them, and prepare a proposed framework for preparing the financial budget for self-financing Iraqi public universities. The research reached a set of conclusions and recommendations represented in the fact that the laws and instructions provided for the existence of only one accountant who performs all accounting work in the self-financing unit, and this contradicts the internal control element of the internal control system, and affects the preparation of the budget in self-financing accounts units. The need to include laws and instructions In the units of self-financing accounts for Iraqi governmental universities regarding the preparation of annual financial budgets and adherence to them through the adoption of the proposed framework in preparing the annual financial budget by researchers.