مدى فاعلية أنظمة الرقابة الداخلية في المنشآت الصغيرة و متوسطة الحجم Effectiveness Extent of Internal Control Systems in Small and Medium Sized Enterprises

العرموطي, عامر (2013) مدى فاعلية أنظمة الرقابة الداخلية في المنشآت الصغيرة و متوسطة الحجم Effectiveness Extent of Internal Control Systems in Small and Medium Sized Enterprises. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed at identifying the extent of effective application of internal control systems by small and medium-sized enterprises in Jordan, as well as identifying the components of the internal control system and measuring the impact of each thereof on such enterprises. The study also aimed at addressing the obstacles that might hinder the application of these systems. To this end, a questionnaire was prepared and distributed to a study sample consisting of more than (150) accountants and internal auditor working at more than (15) institutions in Jordan. To ensure answering the questionnaire, the researcher has used the appropriate statistical techniques encompassing the arithmetic means, standard deviations, One Sample T Test, Mann Whitney and Kruskal-Wallis. ط The results have revealed that small and medium-sized enterprises in Jordan apply to certain extent the internal control systems effectively. They also showed that these enterprises face some constraints that preclude the ability to apply effective internal control systems. In addition to that, there is a lack of differences of any statistical significance among the answers of the study sample that can be attributed to the personal background and the nature of the enterprise except the variable of (enterprise classification) where foreign firms apply more effective internal control systems with regard to the (control environment) and (monitoring). The differences relating to the rest of the factors were relatively dispersed and do not follow a certain trend. Hence the result was absence of significant differences. The study has recommended a range of recommendations, including that the regulatory and legislative authorities develop and increase legislation and laws that would increase the commitment of small and medium-sized towards the application of effective internal control systems.

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