الرقابة الداخلية و تأثيرها في ترشيد القرارات الاستثمارية : دراسة استطلاعية لعينة من المتعاملين في سوق العراق للأوراق المالية

الملخص EN

This study aimed to show the role and importance of internal control procedures as an important and effective activity in providing financial and non-financial information that clarifies the nature and extent of the activities carried out by economic units.

This is reflected in the investment decisions taken, as this study clearly relied on the descriptive analytical approach to identify and study aspects related to the dimensions of internal control and rationalization of investment decisions.

The validity and reliability of the questionnaire through testing the degree of credibility with Cronbach's alpha coefficient for the purpose of testing and measuring the degree of credibility (reliability) Verifying the responses received from the questionnaire questions, where the research problem lies in explaining the role of internal control and its impact in rationalizing investment decisions for individuals working in the financial markets, which was done on Its basis is to accept the alternative hypothesis, as the research concluded that there is an important and clear matter.

The role of financial control.

The research also reached through rationalizing the decisions of individual investors through their important reports to a number of recommendations, the most important of which is activating the aspect of internal control in institutional work that contributes to preserving units from exposure to various risks and working in accordance with legal principles.

And legislative frameworks, and this contributes significantly to making investment decisions to be correct and effective.