Good Governance and Internal Control in Palestinian Local Authorities

Abstract

This article aims to analyze the state of good governance and internal control mechanisms in Palestinian local authorities, and to assess the extent to which these mechanisms and the overall control system align with internationally recognized standards and frameworks — most notably the COSO model (Committee of Sponsoring Organizations of the Treadway Commission) and the guidelines of the International Organization of Supreme Audit Institutions (INTOSAI). The article adopts a descriptive-analytical methodology, drawing on primary and secondary sources from peer-reviewed Arabic and English academic literature. The study's findings reveal that Palestinian local authorities suffer from a conspicuous deficiency in the application of good governance principles — namely transparency, accountability, civic participation, and effectiveness — compounded by systemic weaknesses across the five components of the COSO internal control framework. These deficiencies are attributed to a set of interconnected factors: the Israeli occupation and its attendant constraints, the internal Palestinian political division, a weak legal framework, jurisdictional overlap between central and local government authorities, and a scarcity of qualified human and financial resources. The study recommends the adoption of a comprehensive national strategy for the reform and development of the local governance system, the activation and professional capacity-building of internal control units in accordance with international standards, and the enhancement of the functional independence of internal audit functions — with a view to safeguarding institutional integrity and ensuring the prudent stewardship of public funds;