Societal and Internal Auditing: Establishing Good Governance Framework in Palestinian Local Governments

Abstract

This study examines the unethical behaviours and errors of local governments (LGs) and their impact on public authority governance. It uses a descriptive and analytical approach and a qualitative method for data collection, based on in-depth interviews, internal reports, and relevant national and international laws and practices. The study suggests strategies and interventions to enhance good governance implementation, with the responsibility falling on the Ministry of Local Government, the State Audit and Administrative Control Bureau, and the Palestinian Anti-Corruption Commission. The most important element is the need to establish a special unit in the Anti-Corruption Commission to deal with corruption suspicions and manifestations. The study concludes that an internal audit system is necessary, consisting of monitoring and auditing within LGs and possible review committees. It proposes tools such as a legislative framework, recruitment and training projects, and community oversight. The most important proposal is to work on establishing an internal audit system by recommending the development of a recruitment and training project to provide suitable cadres in this field. Practical tools used to measure and evaluate LGs are also suggested.