أثر ضوابط الرقابة الداخلية في نظام إدارة المعلومات المالية الحكومية و النظم المكملة له على جودة التقارير المالية في مصر : دراسة ميدانية

الملخص EN

The research aims to try to find out the impact of internal controls in GFMIS and its supplemented systems on the quality of financial reporting.

The study introduced a theoretical framework which includes the internal controls and their components in the government financial management information system and its supplemented systems (government payment and collection systems (GPS & GPOS) and their impact on the quality of financial reporting.

a questionnaire had been designed and distributed to collect the required data to examine the research hypotheses from a sample in Alexandria University accounts affiliate units, using SPSS version 26.

The results of the study revealed that positive impact of internal controls in GFMIS and its supplemented systems on the quality of financial reporting in Egyptian government units.

The study recommended to pay more attention of implementing internal controls in GFMIS and its supplemented systems because of their importance in increasing the quality of financial reporting.

The study also presented several future research areas related to research topic.