Internal control in the government units in yemen

Control in General is the policies and procedures that help ensure management directives to carry out. They help ensure that necessary actions are taken to address risks to achievement of the entity's objectives. Control activities occur throughout the organization at all levels and in all functions. They include a range of activities as diverse as approvals, authorizations, verifications, reconciliations, reviews of operating performance, maintenance of security of assets, and segregation of duties. When resource constraints compromise the ability to segregate duties, many smaller entities use certain compensating controls to achieve the objectives [AICPA] in recent years the importance of controlling the public funds has received significant public and regulatory attention. At the same time, there has been significant public concern about the level of fraud within government financial departments. The purpose of this study is to identify the situation of internal control in financial departments in Yemen.

In this study we did some visits and discuss with some of the staff members of the government department units and after distributed survey questionnaire, we found that internal control in financial departments in Republic of Yemen is still weak for many reasons, and needs more attention by the government, and address the causes that led to the weakness of internal control in government departments.