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Mostafa Karim
Dr. Kamel Mohammed of Morocco: "The controls include the
existence of specific targets in can be a means by which the Director
(or Administrator) to make sure that his subordinates have
completed their work properly, and can not control theNot without
that there will be plans, policies and procedures and a clear
integrated, since the purpose of control is to ensure that the results
of the match as much as possible with the goals set, "it must permit
the existence of the following stages
 
  
 

 
 

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Dear reader, and we will discuss these stages in some detail,
and we will begin FIRST those stages, namely, regulatory or
standard-setting performance standards.
First: The development of regulatory standards:
The achievement of the standards having moderate or
appropriate considerations of the first basics of audit work, because
these standards as a whole is based to the Director in the budget of
the actual performance targets to explore any gaps orNhravat
Taatari implementation, so these standards is called the term
"standards" as the appropriate indicators estimated to be achieved
Dr. Zaki Mahmoud Hashem: "This is the first essential step in
the regulatory process, without fulfilling the criteria against which
performance is measured by the Director lost his way to good
governance on the adequacy of performance, and then have to
guess.
And Besp general can say that there are aspects of activity
could be developed regulatory standards to easily and accurately,
 including the repetitive work and the work that require a simple
rule, and those that flow at a constant rate and operational work.
On the contrary, there are other aspects of the activity is not
easy to standardize, but development of such standards is
important, for example, the work of the nature of creativity and
innovation, and business are not organized in aA, which also vary
greatly in composition, and business consulting "
Dr. Fayez Al Zoghbi of the regulatory standard-setting
process: "It may be labor standards of production quantities or
units of service or number of hours of work or monetary units
reflect the costs and expenses and income may beQuality standards
such as good treatment and raise the morale "
Dr. Kamel Mohammed of Morocco: "The standards are only
an expression of the goals set by the general project plan, and we
should show two key observations for the success of the oversight
process, namely:
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In summary, the regulatory standards should be defined for
any aspect of the activity, although some of these standards and in
accordance with the nature of the activity not be fully accurate, but
determined on the face of rounding.
Second: the importance of using regulatory standards:
That anything manufactured or bought or sold or used; but is
compared to specific criteria to determine the efficiency of the
manufacturing process or the sale or purchase or use of this thing,
 and the quantity is the standard commonly used, as well as a MaiT
other equally important such as quality, type, time and user cost,
and these standards within the scope of many of the processes, and
can be based on sound sick when expressed in terms, specific and
measurable
The importance of the use of regulatory standards by standing
for the purposes of these standards are:
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III: The flexibility of the control measures:
Dr. Zaki Mahmoud Hashem: "There is an important fact to
be recognized is that the regulatory standard does not represent the
specific optimal level of performance and represents what is best for
achieving the goal at a particular time and under certain
circumstances, and here it seems important thatRegulatory
standards are flexible so can be adjusted and reconciled to the needs
of regulatory efforts and changing circumstances, and then must be
reviewed in these standards periodically to ensure the use of better
ways and means to choose or take aS or use the results of important
research or otherwise, may require periodic review of criteria for
amendment of existing standards, or replace it altogether with new
ones in the light of technological and economic changes and market
needs in the light of ZOf new
And provide the flexibility of the auditing standards, can
easily be achieved in the light of two basic considerations are:
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Dr. Kamel Mohammed of Morocco: "criteria are used in
many human activities, Palestinian student has to raise 50% or 60%
for example, is so successful in the material studied, and apply this
standard to all students withoutException, therefore, process
control, like other administrative actions you need to sort of
flexibility, we find that the project is working to increase the amount
of storage if the expected scarcity of raw materials and may reduce
prices to meet competition WalshFormed "
IV: A link Auditing Standards which are:
 It should be noted that within the draft regulatory standards
are linked to a large extent, for example, the standards of design
criteria related to industrialization, and economic criteria are linked
to financial standards, and so on ...Stand up to this fact is important
because it means that some regulatory standards can be changed as
a result of a change in one or more of the other criteria, therefore,
necessary if you change one of the criteria that regulatory TAdja all
the other criteria associated
Dr. Kamel Mohammed of Morocco: "There is no doubt that
the control be more effective if they attributed the achievements of
the individual to the standards set so that the individual knowledge
of their mistakes, and at the same time the Director knows where
the blame when you sign mArne actual achievements set standards
"
This was the first stages of management control is the process
of identifying regulatory standards or performance standards, and
complete, God willing, in the article that the rest of the next stages
and how they work and implementation in the organization.
Most important references:
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