تقييم نظم الرقابة الداخلية واثرها في جودة معلومات التقارير المحاسبية

العجمي, عبد الله (2013) تقييم نظم الرقابة الداخلية واثرها في جودة معلومات التقارير المحاسبية. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The aim of this study was to demonstrate the Evaluation of the Impact of Internal Control Systems on Information Quality of accounting Reports through the identification of: the impact of internal control systems (control system revenues, control of costs ,control of wages, control of Fixed Assets possession Supervision of borrowing ,control of investments; on the information quality of accounting reports). The survey society consists of 60employees in the units of Control and Internal Audit in commercial banks in the State of Kuwait's The study came to several conclusions, including: 1. That the impact of the internal control systems information quality of accounting reports in general dimensions was intermediate. 2. The results showed that the effect of system revenues and wages were high but the effect of system costs, sales cost system, owning assets and investment systems with their accounts were medium. � ن � 3. The results also indicated the presence of a statistically significant effect at (0,05 ≤ α) level of the impact of the effectiveness of internal control systems on the quality of information on the dimensions of accounting reports. 4. While the results show the impact of the lack of a statistically significant at the level of significance (0,05 ≤ α) to use the investment system and borrowing system on the quality of information accounting reports.

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