1.

Introduction
Internal control is the integration of the activities, plans, attitudes, policies, and efforts of the people of an organization working together to provide reasonable assurance that the organization will achieve its objectives and mission.

1.1 Purpose of internal control

Safeguard resources against loss due to waste, abuse, miss management errors and frauds Promote adherence to laws, regulation contracts and management directives Develop and maintain reliable financial and management data and accurately present that data in timely reports

1.2 Importance of internal control to the public body

A sound system of internal financial control is essential for a public body to ensure that its resource are Allocated in the most appropriate manner to ensure that operational and financial activities are being met to comply with the accountability provision of government act.

2.Objectives of writing the summary

To assess the impact of multiple authorities that conduct internal control on pubic fund To assess what the author wants to say To make conclusions and recommendations concerning problems on auditing and internal control.

3. Problems identified by the author

Overlap and duplication of work between multiple authorities who conduct internal control on public fund. Conflict and contradiction between the role of these multiple authorities

4. Methodology used
The author used method of analytical statistics and analysis of content and secondary and primary data. The author used primary data in order to analyze legislations of laws and regulations and instructions related to the control of public fund. So as to limit those working in the control of public fund. So as to limit those working in the control field on public fund its objectives, duties and tasks. Secondary data was collected by the questionnaire prepared for this purpose based on previous studies, literature theory and legislations.

5. Analysis 5.1 The authors analysis

The paper has the following purposes Limiting the authorities that conduct internal control in public fund Identify multiple authorities tasks ,duties and their legal basis assess their impact on control process Restrict problems and obstacles they face To make recommendations to upgrade this kind of control According to the findings the author analyzed as:There are four authorities that conduct internal control in Jordan. They are -ministry of finance -internal control unit in the ministries and public institutions -internal auditing unit in the directorate of financial affairs in the ministries and institutions -general budget department

According to the finding there are positive and negative impact of multiple authorities that conduct internal control face duplication and contradiction of works between authorities.

5.2 Reviewers analysis

The reviewers strongly agree with the authors analysis. The author clearly states an explicit thesis concerning the impact of multiple authorities that conduct internal control on public fund in the control process. Although it has both positive and negative impact is greater.i.e -achieving the overall objectives of internal auditing in general -improve the quality of auditing procedures -Integration between the functions of control authorities etc There are no any theories discussed in the paper so the author did not try to compare and argue supporting /rejecting a theory. Although the author did not conclude what he find in the study , he did a recommendation based on findings and it is moderately well developed .the paper makes a contribution in developing the knowledge concerning making internal control in public fund in public administration and it is very related to the overall topics of our course. The reviewer tries to identify the weakness and strength of the paper.

Weakness
-there is no literature review /theory / to compare with the actual findings -there is no conclusion about the findings of the study

Strength
-It is helpful to add knowledge concerning internal control

 -the interview is well developed and the author used to make analysis by using primary and secondary data and the authors tries to recommend concerning the overall thesis and what should do

6. Conclusion
According to the result of the research there are four authorities conducting internal control -ministry of finance -internal control unit in the ministries and public institutions -internal auditing unit in the directorate of financial affairs in the ministries and institutions -general budget department There is overlap and duplication in the functions of these administrative units controlling through multiple authorities have advantage and disadvantage

7.Recommendation
Internal financial control is managing the risk to the organization from errors or fraud and therefore assists in the achievements of public body s objectives. It will remove all risks but is a means of managing risks and reducing the likelihood and consequence of adverse event. As we have seen earlier internal control conducted through multiple authorities has both positive and negative impact .but the reviewer conclude that the positive impact is greater .so any controlling unit that conduct internal control should have to take care of not to make duplication and contradiction of its work.

Table of content

PAGE

Introduction---------------------------------------------------------------------1
Purpose of internal control---------------------------------------------------------1 Importance of internal control to the public body-------------------------------1 Objectives of writing the summary -----------------------------------------------1 Problems identified by the author-------------------------------------------------1 Methodology used-------------------------------------------------------------------2 Analysis-------------------------------------------------------------------------------2 The authors analysis----------------------------------------------------------------2 Reviewers analysis------------------------------------------------------------------3

Conclusion----------------------------------------------------------------------4 Recommendation---------------------------------------------------------------4