تفعيل نظام الرقابة الداخلية وفقا لإطار COSO و تأثيره في بيئة الرقابة الداخلية لشركات النفط العراقية

الملخص EN

The aim of the research is to show the extent of application of internal control elements according to the decisions of the Committee for the Support of Economic Organizations (COSO) and their impact on the control environment of economic units.

To achieve the objectives of the research, a checklist was prepared that included five components and seventeen principles in addition to (92) focus points distributed on a sample of the Iraqi oil companies had (50) checklists and recovered (39) lists were subject to statistical analysis to test the results and hypotheses, and a number of conclusions were reached, including: There are differences about the focus of internal control methods in the companies, the research sample, on the principles of the framework (COSO), that is, the companies who are the research sample are more inclined to apply most of the framework principles.

Despite the different levels of adoption of this framework, the research recommended the necessity of adopting modern frameworks, including the COSO framework, as it is appropriate in improving the internal control environment