اثر نظام الرقابة الداخلية في تحسين جودة المعلومات المالية في المؤسسات الاقتصادية

Abstract

This study aimed at identifying the impact of internal control in improving the quality of financial information at the level of Sonelgas - Mila -. The purpose of this study is to address the research problem, answer tsquestions, and test the validity of its hypotheses. The analytical descriptive approach was used in the theoretical part of the study. While in the practical part, a questionnaire was designed as a data collection tool. 42 copies were distributed to a sample of 150 employees at the level of Sonelgas - Mila - using the comprehensive survey of the study population. We retrieved 40 analyzable questionnaire forms, as the statistical package for social sciences (SPSS) was used to analyze the questionnaire’s data based on many statistical methods. After the analysis of its data, the study reached several findings. The most important of which was a statistically significant impact of internal control (control environment, cobtrol activities, risk assessment, information and communication, monitoring and internal control) on improving the quality of Sonelgas financial information at the indicative level(𝛼 . The study also recommended that the institutions internal control dimensions should be adopted to improve the quality of financial information expressed in terms of economic and financial profitability through: → Selecting an internal controller based on professional xperience to ensure improved quality of the control process. → Activating accounting systems and using financial indicators to analyze data for the sake of identifying and reducing various risks facing the institution. → The internal controller;s commitment to various internal control activities that enable him to play an effective role in achieving the objectives of the organization .