The purpose of this research is to identify the extent of the efficiency of the internal control environment in the Palestinian higher educational institutions in Gaza Strip from the perspective of employees in the Palestinian universities in Gaza Strip, where researchers used in the study five universities. The researchers adopted in their study the descriptive and analytical approach. The research community consists of administrative employees and academic employees with administrative duties. Senior management or the University Council was excluded. The study (...) population compromises of (392) employees. A stratified random sample was chosen and (197) questionnaires were distributed. (160) questionnaires were received back with a return rate of (81.2%).The researchers used a questionnaire to collect that which then was analyzed using (SPSS) to get the results. The research found the following results: the absence of a fundamental difference between the responses of males and females. The lack of significant difference between the responses of the respondents attributed to the variable age. The lack of significant difference between the responses of the respondents attributed to the variable of years of service. And the existence of a fundamental difference between the responses of the respondents attributed to the university variable. The existence of a fundamental difference between the responses of the respondents attributed to the Qualification variable. The existence of a fundamental difference between the responses of the respondents attributed to the administrative level variable. The research found a group of recommendations including: the need to raise awareness of censorship as the basis for the protection of employees in all administrative levels from making mistake.Updating the systems and instructions of control periodically and parallel with the scientific progress and technology.Benefit from regional and international experiences in the application of internal control standards which commensurate with the administrative system of the institution. (shrink)

The research aimed to identify the trends of the relationship between the impact of evaluation and follow-up and the level of administrative transparency in the Palestinian universities in Gaza Strip. The research dealt with five universities. The researchers adopted a descriptive analytical approach in this study. The research community consists of administrative staff, whether academic or administrative. Those who are in the senior management or university council have been excluded. The study population reached 392 employees. A Random stratified sample was (...) selected. A total of 197 questionnaires were distributed and the number of questionnaires recovered (160) with a recovery rate of (81.2%). The researchers used a questionnaire to collect data and process using SPSS to get the results. The correlation between the evaluation and the follow-up on the one hand and the level of managerial transparency reached 77.0%, which is a positive correlation coefficient because it is greater than 0.5. The correlation coefficient value is statistically significant, (Sig.) which is below the significance level of 0.05. The results confirmed the existence of a significant relationship between the level of follow-up and administrative transparency in the Palestinian universities in Gaza. The research reached a set of recommendations, the most important of which is the work of establishing a higher council of universities. The higher policies will be set by a committee that includes competent people and experts who will supervise these policies in order to control higher education in Palestine, the need for Palestinian universities to implement the standards of transparency in all university activities, the need to engage in the program of teaching transparency in universities, as it was confirmed that only five universities participated in this experiment, and raise awareness among Palestinian university staff to clarify the foundations of transparency building and it s dimensions through workshops and seminars. (shrink)

Abstract - The aim of the study is to identify the degree of administrative transparency in the Palestinian higher educational institutions in the Gaza Strip. In the study, the researchers adopted a descriptive and analytical method. The research population consisted of administrative staff, whether academic or administrative, except for those in senior management or the university council. The study population reached 392 employees. A random sample was selected (197). The number of questionnaires recovered was (160) with a recovery rate of (...) (81.2%). The researchers used a questionnaire for the data collection and were treated using SPSS to obtain the results. The results show that there is no significant difference between male responses and female responses due to gender variable. The results also confirm that there is no significant difference between respondents' responses due to the age variable. The results also showed a significant difference between respondents' responses attributed to the university variable. There is a fundamental difference between respondents' responses attributed to the scientifically qualified variable. The results also confirmed a significant difference between respondents' responses attributed to the management level variable. The results also confirmed a significant difference between respondents' responses due to variable years of service. The research reached a number of recommendations, the most important of which is: The necessity of Palestinian universities to adhere to the application of transparency standards in all university activities. The need to benefit from regional and international experience in the application of transparency systems within universities and to examine the possibility of applying these systems in our universities. As well as the need to engage in the program of teaching transparency in universities, as it is confirmed that only five universities participated in this experiment. The importance of raising awareness among the employees of Palestinian universities to clarify the foundations of building transparency and its dimensions to represent the active supporter through workshops and seminars. (shrink)