دور الرقابة المالية على ضبط الأداء المالي بالمنظمات الإنسانية. (دراسة ميدانية باليمن): The role of financial control in financial performance of humanitarian organizations: A field study in Yemen. Dr. Abdul-Salam Muhammad Mahdi Aina’a

Abstract

The study aimed to identify the role of the main financial controls (organizational structure, accounting system, internal control and external audit) in controlling the performance of Yemeni humanitarian organizations. The study used the descriptive analytical approach, and a questionnaire was used as the data collection tool. The study found that there is a positive impact of the financial controls on the performance of Yemeni humanitarian organizations to a great extent. There is also a positive effect of each of the financial controls components (organizational structure, accounting system, internal control, external audit) on the performance control. The corresponding percentages of the effects of those components were (75%), (81%), (75%), and (73%) respectively. The study recommended that the humanitarian organizations should strengthen their financial controls, especially the principles of transparency and disclosure, and that they should review and update the administrative and financial policies of humanitarian organizations. The study recommended that the competent authorities should prepare an evaluation form for the financial controls when organizations renew their authorization or when they are granted funding by donors. In addition, the study recommended that the competent authorities should oblige the humanitarian organizations to appoint an external chartered accountant.