Government accounting between theory and application in the Kingdom of Saudi Arabia

4/3- The set of financial reports: Financial reports are considered the outputs of the accounting system. In the government accounting system in the Kingdom of Saudi Arabia, a set of periodic financial reports is issued (monthly schedule, balance sheet, and final account), which reflect the results of the government's unit's work during a specific period, and through them, the performance or financial activity of the unit is judged by regulatory authorities. Financial reports help in making necessary planning and supervisory decisions. 5/3- Internal control system: It involves defining the responsibilities, authorities, and duties of each employee concerning disbursement, collection, and recording in the ledger group, in order to separate responsibilities. The employee who handles disbursement and collection differs from the employee who records in the financial records. An employee should not participate in reviewing work they previously performed; instead, it should be done by another employee.