أثر تطبيق عناصر نموذج لجنة المنظمات الراعية (COSO)‎ على فاعلية أنظمة الرقابة الداخلية في مديريات التربية و التعليم في الأردن

الملخص EN

The study aimed to identify The Impact of Applying the Elements of (COSO) Framework on the Effectiveness of the Internal Control Systems in the Departments of Education in Jordan In order to achieve the objectives of the study, the researcher developed questionnaire and distributed by hand to all employees of the internal control departments within the study society, which is the center of the Ministry of Education and all its (42) departments in the Kingdom, (123) questionnaire were distributed, Of which (13) were not valid for statistical analysis and 20 were excluded as exploratory samples.

Thus, the number of valid questionnaires is 90, and a set of descriptive statistical methods, internal consistency and correlation coefficients and simple and multiple regression analysis were used.

The results of the study showed a statistically significant effect of independent variables represented by the elements of (COSO) Model collectively based on the dependent variable of the effectiveness of the internal control systems by (82%).

The results of the study also showed a statistically significant effect of independent variables individually on the effectiveness of internal control systems.

In light of the findings of the study, several recommendations were recommended that the internal control elements should be better highlighted according to the (COSO) model and its impact on the effectiveness of internal control systems and awareness of their importance to support management in controlling the work mechanism and also recommended the need to emphasize The independence of the internal control departments according to organizational structures, which supports the effectiveness of the internal control systems.