تأثير الرقابة الداخلية وفقا لإطار COSO المتكامل في تحسين تقارير الاستدامة لشركات النفط العراقية

الملخص EN

The orientation towards preparing sustainability reports has become an urgent necessity that economic units bear in order to provide financial and non-financial information in a concise and reliable manner in order to meet the needs of stakeholders.

The research aimed to evaluate the efficiency of internal control in accordance with the COSO framework and its role in improving sustainability reports, and to achieve research and testing objectives.

His hypotheses, the questionnaire form that included preparing the modified sustainability reports was designed according to the recommendations of the 2013 Integrated Framework (COSO), so it was used to represent the dependent variable, as well as an examination form in which the extent of the reliance of the internal control of companies.

(COSO) to be representative of the explanatory (i.

e.

, independent) variable.

The research sample was represented in five oil companies (Middle Oil Company, Oil Products Distribution Company, Middle Refineries Company, Oil Pipelines Company and the General Company for Gas Filling and Services).

The questionnaire was distributed to officials in various centers of the above-mentioned companies' departments, including the Control and Audit Department and the Financial Commission.

And the production department and the environment and safety department.

The research found that there is an impact of internal control mechanisms based on the principles of the (COSO) framework in improving the preparation of sustainability reports according to (COSO).