أثر رقابة الداخلية في الحاكمية المؤسسية في المنظمات غير الربحية العاملة الأردن

الملخص EN

This study aimed to measure the impact of internal control in the corporate governance in non-profit organizations operating in Jordan, where the study population consisted of non-profit organizations in Jordan, and the study sample consisted of (43) organizations.

The analysis sample also represented the managers of (finance, internal audit, human resources, procurement and projects) departments in non-profit organizations operating in Jordan, where the researcher distributed (301) questionnaires in each organization to cover all job positions, and after reviewing the retrieved questionnaires, (13) Questionnaire were excluded and (288) questionnaires were valid and available for analysis, i.e.

95.7% of total distributed.

Number of results were concluded by the study, most prominent result is existence effect of internal control according to the (COSO) framework on Corporate governance in non-profit organizations operating in Jordan, in addition to the existence of strong positive correlation between internal control according to (COSO) framework and Corporate governance in non-profit organizations.