)( . . . 2012 . : . ).( ).( ).( ).( ).( ).( )(. )( . . . . . . : )( . ... : )( Commitment by the State Audit and Administrative Control Bureau in Palestine to the International Independence Standards of International Supreme Audit Institutions – INTOSAI . Declaration The work provided in this thesis, unless otherwise referenced, is the researcher’s own work, and has not been submitted elsewhere for any other degree or qualification. : ………………………………………… Student’s Name: : ………………………………………… Signature: : ………………………………………… Date: : 1 2 4 5 7 8 15 16 16 17 19 : )( 20 : . 21 :. 22 :. 23 :. 24 :. 25 :)( . 26 :).( 27 :).( 30 :)( . 32 :)( . 62 : 80 81 81 81 85 87 87 87 88 89 : 90 : 91 : 117 : 141 142 154 158 165 Abstract b 1 . 82 2 . 82 3 . 83 4 . 83 5 . 84 6 . 84 7 . 85 8 . 94 9 . 96 10 . 100 11 . 102 12 ).( 104 13 . 105 14 . 106 15 . 108 16 . 112 17 ).( 113 18 ).( 114 19 )(. 116 20 ).( 117 21 )( ).( 118 22 )(. 119 23 )(. 120 24 )(. 121 25 )(. 122 26 )(. 123 27 )(. 124 28 )(. 125 29 )(. 126 30 LSD . 128 31 )(. 129 32 )(. 130 33 LSD . 132 34 )(. 133 35 )(. 135 36 )Correlations(. 137 1. 166 2. 174 )( . . . )( . )( 63.3%. : . 1 2 )( : )1(. )2(. )3(. )1(:.) .(.2.2.2005.114. )2(:.90. )3(. clarationhttp://www.intosai.org/ar/portal/documents/intosai/general/lima_de http://www.intosai.org/ar/portal/documents/intosai/general/lima_de 3 )17(1994 )56()15(2004)1( )5( 2003)2(. )()3("" . : )( )( )1(..53/2005.92. )2(../72002.7. )3(: . 2016j.pdf-i.org/blueline/upload/arabicintosaistrategicplan2011http://www.intosa http://www.intosa 4 . : ).( : : )( : : )( : 1. 2. 3. 5 4. : )( : 1. )( 2. )( 3. )( 4. )() ( : :: )( : 6 )3()15( 2004: .. . . . . 2009 )42,848,345()3 8( 2009)1(. )( . )1( ....2009.9. 7 . ).( . : : 1- )(. 2- . 3- . 4- . 5- . 8 6- . 7- . 8- . 9- )() .( : 1- )2008(" :" - -. - : . 9 2- )2008(" ": - . - . - . 3- )2006(" ". - . - . - . 10 4- )2005(" ." - . - . - . 5- )2004(" ": - 2004. - : . . .. 11 - . 6- )2000(" ": - . - . - . 7- )1999(" ": - . - . 12 - . 8- )1997(" ": - . - . - . 9- )1993(" ": - . - . - : 13 . - . 10- )1991("." - . - . . - . 11- )1990(" ." - . - : . 14 - . : 1. )Pomeranz, 2004(. - . - . - . 2. )Schwartz, 2002(. - . - . - : . 15 : : - )0.05=( )(. - )0.05=( )(. - )0.05=( )(. - )0.05=( )(. - )0.05=( )(. - )0.05=( )(. 16 - )0.05=( )(. : - : . - : . : )1( . )1( ...2008.4. 17 : : 110)()1( )35()2( )40()3(. : - )(. - )) (252545 45(. - )(. - ) (..... - )(. - )(. - )510 111515.( )1(..2011. )2(..2011. )3(..2011. 18 : : ::: . :: )( ).()www.intosai.org( : )SPSS( . ::. :)Independent T- Test( H0:=M1=M2. :)One Way Anova( H0:=M1=M2=M3. http://www.intosai.org 19 : : :: . :)( . :).( :. :. 20 )( :. :. :. :. :. :)( . :)(. :)(. : )( . : )( . 21 )( :: : : : )1( )2(. . )1(:.:.1989.18. )2(:.:.2010. 12. 22 :: : .: : )1(. : )(: )2(.: )3(. :" ". . )1(:.1.:.2005.25. )2( :..2002.270. )3(:"1".:.1999. 225. 23 :: : -- .- . . 1995)17(. )96( )1(: )88(2007)2( )3(. )1(..2/1995.107. )2(..77/2008.146. )3(: ) ..( ...2010.1. 24 )130(2006)1( . . )2(. :: )47( " ." : )1(..69/2007.194. )2(:.420. 25 )1(. . "" )2(. :: )96()15()2004( )1(:.:. 2002.15. )2(:. ).(5.27.2000.337. 26 )1(. )( )2( )Arabosai( )3( . :)( : : )4(. )1( ..59/2005.12. )2(..2011. )3(...2006.9. )4(:.98. 27 - )( . :)(: ):( )1(. )(1953)()( 34)( )()" ( ." )( )( )( )1(. 2016j.pdf-http://www.intosai.org/blueline/upload/arabicintosaistrategicplan2011 http://www.intosai.org/blueline/upload/arabicintosaistrategicplan2011 28 )()1(. )( )()2(. )( )( )( )( )( . )( : - )()(1976. - )) ((1976)3(. - )()(1978. )1( :.:.1997.75. )2(. .cid=2061j.com/newsite/details.php?opt=3&id=124365&-http://www.alhayat )3(. http://www.arabosai.org/upload/rapport/rapport_141_ar.pdf http://www.alhayat http://www.arabosai.org/upload/rapport/rapport_141_ar.pdf 29 - )()(1988. - )()(1989. - )()( 1962. - )) ((1986. )()1(: 1. : . 2. : : . 3. : . )1( . 2016j.pdf-http://www.intosai.org/blueline/upload/arabicintosaistrategicplan2011 http://www.intosai.org/blueline/upload/arabicintosaistrategicplan2011 30 4. : )( . :).( )( )1(. )( )9140(" ")2( : ) (. : )3( )1( :.20. )2( 9140..4. )3( :.341. 31 ": ")1(. : )2(. : . )( )( )1( :.:.2001.30. )2( :.).(70.30. 1991.165. 32 )1(. :)( . )( )2(. )(. : )3(. )1( ..18/2009.47. )2( :.95. )3( :.:.2010.41. 33 )( : :: )( : 1. //: )( : )1(. )( : )96( . )( )1( :. 34 )1(. )151( )2(. )3(. )4(. . )( )5(. )1(:.120. )2(. http://www.kna.kw/pdf/Dostoor.pdf )3(:.338. )4(:.).( 4.14.1990.37. )5( :.167. http://www.kna.kw/pdf/Dostoor.pdf 35 2. : )( . )96( )82628( )( . )2(. -- . )1(...2010.1. 36 )15( )1( )2(. )( )8() (200820092010 )3( . )( . )1(.1958...15. .5. )2(:.351. )3( ..2011. 37 )1(. )2(. )3(. 3. : )4(. )1( :.351. )2( .2009.3.36.12. )3( :.).(1. 48.2008.60. )4(:.353. 38 "")1(. )2(. )3(. )4(. )1(:.342. )2( .. ...13. )3( :.351. )4( :.79. 39 )41( . )1(. , . )()56( . )2( )1( :. 53. )2(1958... .18.6. 40 )1(. )( )2(. )()( )( . )3(. )1(1958... .21.7. )2( : .. 2004. )3( .2003.16. 41 . )1(: .. . . . . )1( :. 86. 42 )1(. :: "" )2(. )3( ,: 1. : )( )1( :. 24. )2( :...10/ 2007.12. )1( :. 103. 43 )1(. : )2(. )3(. : )4( )5(. 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" ")1.83(. . )17(: )(. 1 1 3.32 0.52 66.5 2 2 3.66 0.30 73.2 3 3 3.57 0.44 71.5 5 5 3.52 0.29 70.4 )17( )()3.52()0.29( 70.4% . 114 )( . )()18(. )18:( ).( . 3.50 0.31 69.9 . 3.46 0.21 69.1 . 3.67 0.28 73.3 3.52 0.29 70.4 )18()3.52( 70.4% )3.67( )3.46( 115 )3.50(. )18( 70.4% 69.1% 73.3% 69.9%.: 74.4%73.0% )19(. 116 )19(: )(. 2.37 47.4 3.09 61.7 2.79 55.8 2.88 57.6 3.07 61.4 2.93 58.6 2.62 52.5 2.76 55.2 2.77 55.5 / 3.42 68.3 3.26 65.2 3.52 70.4 / 3.12 62.5 3.36 67.3 3.94 78.7 3.72 74.4 3.49 69.9 3.66 73.2 3.65 73.0 3.51 70.2 3.40 68.0 3.16 63.2 3.25 65.0 3.33 66.7 : 117 )20(: ).( 1 2.60 0.53 51.9 2 2.93 0.31 58.6 3 2.68 0.35 53.6 4 - 3.40 0.39 68.1 5 - 3.32 0.52 66.5 6 3.66 0.30 73.2 7 3.57 0.44 71.5 3.17 0.41 63.3 )63.3(%)3.17()0.41( )3.66()3.57( )3.40()3.32( )2.60()2.93()2.68(. :: 1. :)0.05=( )(. 118 )( )( )21(. )21(:)( ).( 85 2.62 0.54 0.79 115 0.430 32 2.53 0.50 0.82 85 2.93 0.33 0.04 115 0.970 32 2.93 0.26 0.04 85 2.68 0.37 0.05 115 0.956 32 2.68 0.28 0.06 85 3.44 0.39 1.51 115 0.135 32 3.32 0.38 1.54 85 3.33 0.49 0.22 115 0.827 32 3.31 0.60 0.20 85 3.67 0.32 0.40 115 0.692 32 3.64 0.25 0.44 85 3.58 0.46 0.24 115 0.807 32 3.56 0.40 0.26 85 3.22 0.23 0.81 115 0.421 32 3.18 0.23 0.82 * )( = 0.05 119 )21( )0.421(0.05:" )0.05=( )( ". 2. :)0.05=( )(. )( )22( )23(. )22(: )(. 25 2 3.26 0.12 65.2 2535 86 3.19 0.24 63.7 364520 3.29 0.19 65.8 45 9 3.26 0.15 65.2 117 3.21 0.23 64.2 )22()3.19-3.29( )3.21(. 120 )23(: )(. 1.34 3 0.45 1.64 0.185 30.86 113 0.27 32.21 116 0.16 3 0.05 0.54 0.655 11.05 113 0.10 11.20 116 0.12 3 0.04 0.32 0.809 14.09 113 0.12 14.21 116 0.64 3 0.21 1.41 0.243 17.08 113 0.15 17.72 116 1.26 3 0.42 1.60 0.194 29.82 113 0.26 31.08 116 0.45 3 0.15 1.72 0.167 9.94 113 0.09 10.40 116 0.13 3 0.04 0.22 0.884 22.58 113 0.20 22.71 116 0.21 3 0.07 1.35 0.262 5.89 113 0.05 6.10 116 * )( = 0.05 )23( )0.262(0.05 121 :" )0.05=( )(". 3. :)0.05=( )(. )( )24( )25(. )24:( )(. 6 3.11 0.19 62.2 103 3.21 0.24 64.2 2 3.29 0.14 65.8 6 3.31 0.15 66.3 117 3.21 0.23 64.2 )24()3.11-3.31 ( )3.21.( 122 )25:( )(. 0.58 3 0.19 0.69 0.561 31.63 113 0.28 32.21 116 0.48 3 0.16 1.70 0.171 10.72 113 0.09 11.20 116 0.33 3 0.11 0.89 0.449 13.88 113 0.12 14.21 116 0.14 3 0.05 0.31 0.820 17.58 113 0.16 17.72 116 3.10 3 1.03 4.17 0.008 27.98 113 0.25 31.08 116 0.02 3 0.01 0.08 0.970 10.37 113 0.09 10.40 116 0.09 3 0.03 0.14 0.934 22.63 113 0.20 22.71 116 0.14 3 0.05 0.86 0.465 5.97 113 0.05 6.10 116 * )( = 0.05 123 )25( )0.465(0.05 :" )0.05=( )(". 4. :)0.05=( )(. )( )26( )27(. )26:( )(. 66 3.21 0.24 64.2 31 3.25 0.25 65.0 6 3.09 0.09 61.8 6 3.16 0.18 63.2 8 3.22 0.14 64.3 117 3.21 0.23 64.2 )26( )3.9-3.25()3.21(. 124 )27( )(. 1.10 4 0.27 0.99 0.418 31.11 112 0.28 32.21 116 0.09 4 0.02 0.23 0.920 11.11 112 0.10 11.20 116 0.22 4 0.06 0.44 0.776 13.99 112 0.12 14.21 116 0.24 4 0.06 0.38 0.822 17.48 112 0.16 17.72 116 3.02 4 0.76 3.02 0.021 28.06 112 0.25 31.08 116 0.54 4 0.14 1.54 0.194 9.85 112 0.09 10.40 116 0.58 4 0.14 0.73 0.572 22.13 112 0.20 22.71 116 0.15 4 0.04 0.73 0.575 5.95 112 0.05 6.10 116 * )( = 0.05 125 )27( )0.575(0.05 :" )0.05=( )(". 5. :)0.05=( )(. )( )28( )29(. )28:( )(. 1 3.49 . 69.7 56 3.29 0.16 65.9 43 3.13 0.29 62.6 16 3.13 0.15 62.6 )....( 1 3.10 . 61.9 117 3.21 0.23 64.2 )28( )3.10-3.49( )3.21( )3.29( )3.10.( 126 )29(: )(. 7.03 4 1.76 7.81 0.000 25.18 112 0.22 32.21 116 1.00 4 0.25 2.76 0.031 10.20 112 0.09 11.20 116 0.57 4 0.14 1.18 0.325 13.64 112 0.12 14.21 116 0.39 4 0.10 0.64 0.638 17.33 112 0.15 17.72 116 10.11 4 2.53 13.50 0.000 20.97 112 0.19 31.08 116 0.38 4 0.10 1.07 0.375 10.01 112 0.09 10.40 116 0.47 4 0.12 0.59 0.668 22.24 112 0.20 22.71 116 0.86 4 0.22 4.60 0.002 5.24 112 0.05 6.10 116 * )( = 0.05 127 )29( )0.002(0.05 " : )(." 0.05 :" )( = 0.05 )(". 128 )30(:LSD . (I) (J) 0.10 *0.000 0.32 0.70 0.13 *0.003 0.15 0.68 0.10 *0.000 -0.70 -0.32 0.14 0.507 -0.37 0.18 0.13 *0.003 -0.68 -0.15 0.14 0.507 -0.18 0.37 0.06 *0.003 0.07 0.31 0.09 0.405 -0.10 0.24 0.06 *0.003 -0.31 -0.07 0.09 0.188 -0.29 0.06 0.09 0.405 -0.24 0.10 0.09 0.188 -0.06 0.29 0.09 *0.000 0.30 0.65 0.12 *0.000 0.51 1.00 0.09 *0.000 -0.65 -0.30 0.13 *0.030 0.03 0.53 0.12 *0.000 -1.00 -0.51 0.13 *0.030 -0.53 -0.03 * )( = 0.05 : )0.05= ( 129 )( . 6. :)0.05=( )(. )( )31( )32(. )31:( )(. .71 3.16 0.25 63.2 . 24 3.25 0.14 65.0 . 22 3.33 0.16 66.7 117 3.21 0.23 64.2 )31( )3.16-3.33()3.21(. 130 )32(: )(. 10.21 2 5.11 26.48 0.000 21.99 114 0.19 32.21 116 0.65 2 0.33 3.53 0.033 10.55 114 0.09 11.20 116 0.57 2 0.28 2.38 0.097 13.64 114 0.12 14.21 116 0.81 2 0.41 2.73 0.069 16.91 114 0.15 17.72 116 11.12 2 5.56 31.77 0.000 19.96 114 0.18 31.08 116 0.92 2 0.46 5.54 0.005 9.48 114 0.08 10.40 116 1.16 2 0.58 3.06 0.051 21.56 114 0.19 22.71 116 0.56 2 0.28 5.74 0.004 5.54 114 0.05 6.10 116 * )( = 0.05 131 )32( )0.004(0.05 :" )(". 0.05 :" )( = 0.05 )( ". 132 )33(:LSD . (I) (J) 0.10 *0.000 -0.93 -0.51 0.11 *0.000 -0.64 -0.21 0.10 *0.000 0.51 0.93 0.13 *0.024 0.04 0.55 0.11 *0.000 0.21 0.64 0.13 *0.024 -0.55 -0.04 0.07 *0.007 -0.34 -0.06 0.07 0.410 -0.21 0.09 0.07 *0.007 0.06 0.34 0.09 0.127 -0.04 0.32 0.07 0.410 -0.09 0.21 0.09 0.127 -0.32 0.04 0.10 *0.010 -0.45 -0.06 0.10 *0.000 -1.03 -0.63 0.10 *0.010 0.06 0.45 0.12 *0.000 -0.81 -0.33 0.10 *0.000 0.63 1.03 0.12 *0.000 0.33 0.81 0.07 0.053 0.09 0.36 0.07 0.404 -0.08 0.20 0.07 *0.001 -0.36 -0.09 0.09 0.053 -0.33 0.00 0.07 *0.001 -0.20 0.08 0.09 0.053 0.00 0.33 * )( = 0.05 133 : )0.05=( )( . 7. :)0.05=( )(. )( )34( )35(. )34(: )(. 81 3.19 0.25 63.7 510 26 3.26 0.15 65.2 1115 3 3.37 0.16 67.5 15 7 3.25 0.16 64.9 117 3.21 0.23 64.2 134 )34( )3.19-3.37( )3.21()3.37( 1115)3.26(510 15 )3.25( )3.19(. 135 )35(: )(. 4.51 3 1.50 6.14 0.001 27.69 113 0.25 32.21 116 0.18 3 0.06 0.63 0.599 11.02 113 0.10 11.20 116 0.21 3 0.07 0.56 0.642 14.00 113 0.12 14.21 116 1.05 3 0.35 2.37 0.075 16.67 113 0.15 17.72 116 3.93 3 1.31 5.46 0.002 27.15 113 0.24 31.08 116 0.17 3 0.06 0.63 0.599 10.23 113 0.09 10.40 116 0.38 3 0.13 0.64 0.589 22.33 113 0.20 22.71 116 0.20 3 0.07 1.25 0.295 5.91 113 0.05 6.10 116 * )( = 0.05 136 )35()0.295( 0.05 :" )0.05=( )(". 137 )36:( )Correlations( - - Pearson Correlation 1 .569(**) .328(**) -.024 .198(*) .114 .199(*) .604(*) Sig. (2-tailed) . .000 .000 .799 .032 .219 .031 .000 N 117 117 117 117 117 117 117 117 Pearson Correlation .569(**) 1 .300(**) .129 .157 .215(*) .349(**) .635(**) Sig. (2-tailed) .000 . .001 .167 .090 .020 .000 .000 N 117 117 117 117 117 117 117 117 Pearson Correlation .328(**) .300(**) 1 -.031 .170 .101 .116 .452(**) Sig. 2-tailed .000 .001 . .741 .068 .281 .213 .000 N 117 117 117 117 117 117 117 117 - Pearson Correlation -.024 .129 -.031 1 .134 .292(**) .201(*) .400(**) Sig. 2-tailed .799 .167 .741 . .150 .001 .029 .000 N 117 117 117 117 117 117 117 117 - Pearson Correlation .198(*) .157 .170 .134 1 .142 .056 .570(**) Sig. 2-tailed .032 .090 .068 .150 . .127 .550 .000 N 117 117 117 117 117 117 117 117 138 - - Pearson Correlation .114 .215(*) .101 .292(**) .142 1 .517(**) .588(**) Sig. 2-tailed .219 .020 .281 .001 .127 . .000 .000 N 117 117 117 117 117 117 117 117 Pearson Correlation .199(*) .349(**) .116 .201(*) .056 .517(**) 1 .636(**) Sig. 2-tailed .031 .000 .213 .029 .550 .000 . 1 N 117 117 117 117 117 117 117 117 Pearson Correlation .604(**) .635(**) .452(**) .400(**) .570(**) .588(**) .636(**) 1 Sig. 2-tailed .000 .000 .000 .000 .000 .000 .000 . N 117 117 117 117 117 117 117 117 ** )( = 0.01* )( = 0.05 0.0000.05 )( . 0.0000.05 )( . 0.0000.05 )( . 0.0000.05 139 140 . 0.0000.05 . 141 )( 142 )( : )( . . :: : : )( . : )( : 143 1. )51.9(%. . . : )2005( )1991.( ) 2010()2008()2000(. 144 )2000.( )43( )1991( . 2. 58.6% . . 145 . )( )1991()2000() ()1993( . ) ( )()2002( )1984()1997( . 3. 53.6% . 146 )( . )2005() 1997(. 4. )( 68.1% )(. . )2000( )1997( )2005() 1993( . 147 : )( : 1. )(66.5% ).( . )2009()2010( )2006( )24( 148 )110( )1() 2000( . 2. )( 73.2% . . )1(...2008.4. 149 )2001( )1999( . 3. )( 71.5% . )( . )1999()2010( )2005( . :: 1. :" )0.05=( 150 )( ". )0.421()0.05=( )(. )( . 2. :" )0.05=( )( ". )0.262( )0.05=(" )0.05=( )(". . 3. :" )0.05=( 151 )( ". )0.465()( = 0.05 :" )0.05=( )(". )(. 4. :" )0.05=( )( ". )0.575()( = 0.05 :" )0.05=( )(". . 152 5. :" )0.05=( )( ". )0.002()( = 0.05 : " )( ". )( . 6. :" )0.05=( )( ". )0.004()( = 0.05 : " 153 )( " . )( . 7. :" )0.05=( )( ". )0.05=( )(. )( . 154 :: : 1. : .: )( . . . . . . . 155 .: . . . . )4( )(. . . .: . . . 156 .: . . . . 2. : .: . . . .: )( . . . 157 . . .: . . 3. : )( )(. ).( )( . . . 158 : :.. :. :.:.1997. :. .1...2002. :.2..1995. :.:.2010. :.: .2002. :. :.2008. :.1.:. 2005. :.. 1999. :.:.1989. 159 :.: .2010. :.:.2009. :. 2001. :.:.2001. 2010. :"1".: .1999. :..2002. : :"" ).(2.27.2000. :") .(34.6.1997. :"") (.2.13.1999. 160 :"" .)2004.( :"" ).(1.1.1997. :"". ).(4.14.1990. :"") (..1.1.1984. :"". ).(8.5.1993. :" ").( 2.26.2010. :" ").(1.48.2008. :" ).(2.2.2005. :"") .(70.30.1991. 161 : :. ....2006. :. ..10/2007. :.. .28/2012. :. ..28/2012. :. .2004. .3/2009. .2003. ..18/2009. : :"" ) . .( ..2006. 162 : ) .(.... 2010. " :" .).(.. .2008. : ...2006. ...2007. ...2008. ....2009. ...2010. : ..53/2005.92. ../72002.7. ..2/1995.107. ..77/2008.146 163 ..69/2007.194. ..59/2005.12. ..25/1998.18. 82011. 1964. 1958. : ..2011. ..2011. ..2011. ..2011. ..2011 ..2011. ..2011. : http://www.alhayatj.com/newsite/details.php?opt=3&id=124365&cid=201. http://www.arabosai.org/upload/rapport/rapport_141_ar.pdf http://www.alhayatj.com/newsite/details.php?opt=3&id=124365&cid=201 http://www.arabosai.org/upload/rapport/rapport_141_ar.pdf 164 http://www.intosai.org/blueline/upload/arabicintosaistrategicplan2011- 2016j.pdf http://www.intosai.org/ar/portal/documents/intosai/general/lima_declaration http://www.issai.org/media(553,1033)/ISSAI_10_A.pdf http://www.kna.kw/pdf/Dostoor.pdf http://www.saacb.ps http://sciencesjuridiques.ahlamontada.net/t1106-topic : Promeranc, Felix (2004): “The US General Accounting Office: Is Freedom of Audit Access Imperiled?” Managerical Auditing Journal. Vo.119, No.3, pp.394-399. Schwartz, R. (2002): “Controlling Government: Budgeting, Evaluation and Auditing in Israel”, EBSCO puplishing, www.search.epnet.com http://www.intosai.org/blueline/upload/arabicintosaistrategicplan2011- http://www.intosai.org/ar/portal/documents/intosai/general/lima_declaration http://www.issai.org/media http://www.kna.kw/pdf/Dostoor.pdf http://www.saacb.ps http://sciencesjuridiques.ahlamontada.net/t1106-topic http://www.search.epnet.com 165 166 | ": )."( . 167 :)×( : 1. : 2. : 2525-3536-45 45 3. : 4. : 5. : )....( 6. : 7. : 510 11-1515 168 :)×( . 1 . 2 . 3 . 4 . 5 . 6 . 7 . 8 . 9 . 10 . 11 . 12 : . 13 169 . 14 . 15 . 16 . 17 . 18 . 19 . 20 . 21 . 22 . 23 . 24 . 25 . 26 . 27 170 . 28 . 29 . 30 . 31 ) ( . 32 . 33 . 34 . 35 . 36 . 37 . 38 . 39 . 40 . 41 . 42 171 . 43 44 . 45 . 46 . 47 . 48 . 49 . 50 . 51 . 52 . 53 . 54 . 55 . 56 172 . 57 . 58 . 59 . 60 . 61 . 62 . 63 . 64 . 65 . 66 . 67 . 68 173 . 69 . 70 . 71 . 72 . 73 . 74 . 75 . 76 . 77 . 78 . 79 . 80 . 81 : An-Najah National University Faculty of Graduate Studies Commitment by the State Audit and Administrative Control Bureau in Palestine to the International Independence Standards of International Supreme Audit Institutions – INTOSAI Prepared by Eeman Mahmoud Hassan Nour Supervised by Dr. Sa'ed Al-Koni Dr. Sameh At'out This Thesis is Submitted in Partial Fulfillment of the Requirements for the Degree Master in Tax Disputes, Faculty of Graduate Studies, An- Najah National University, Nablus, Palestine. 2012 b Commitment by the State Audit and Administrative Control Bureau in Palestine to the International Independence Standards of International Supreme Audit Institutions – INTOSAI Prepared by Eeman Mahmoud Hassan Nour Supervised by Dr. Sa'ed Al-Koni Dr. Sameh At'out Abstract The principle of transparency and accountability has become one of the most important democratic standards in good governance nowadays, which made governments and civil society institutions focus to agreat extent on standards of external supervision over governmental performance. Driven by that, this study has concentrated on highlighting the definition of this kind of supervision through the International Independence Standards of Supreme Audit Institutions (INTOSAI). Therefore, it focused on requirements of both nominal and real independence and the extent to which these two principles can be implemented in the Palestinian legislations. This study comes to bridge the gap that occurred while addressing the extent to which the State Audit and Administrative Control Bureau of Palestine adheres to the International Independence Standards of Supreme Audit Institutions (INTOSAI). The researcher adopted the descriptive, analytical approach, and the results have shown that the percentage of commitment by the State Audit and Administrative Control Bureau of Palestine to the INTOSAI standards was 63.3%, which is a fairly average. c According to that, the researcher has deemed it necessary that the State Audit and Administrative Control Bureau should be more committed to the INTOSAI standards, especially interms the relationship between these standards with the public authorities in Palestine. The reason behind this step is to allow freedom of expressing technical and neutral opinion regarding the work of audited bodies. The researcher also emphasized the importance of the availability of political will to support the Bureau, especially with respect to its financial and administrative independence, as well as the importance of reviewing and amending laws and legislations regarding to the work of this Bureau. 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