دور الرقابة الداخلية و أثرها في تحسين الأداء المالي في الشركة العامة للخطوط الجوية العراقية

الملخص EN

The aim of the study was to identify the extent of awareness and perception of the employees of the Iraqi Airways Company regarding internal control, and to study the relationship between the company's commitment to the dimensions of internal control and the level of financial performance in the Iraqi Airways Company.

to achieve the objectives of the study, an analytical descriptive approach was followed, and a questionnaire was used as a tool to collect data from all employees of the Iraqi Airways Company (accountants, auditors, and employees) who totaled 3,378 employees.

the study sample consisted of 113 employees.

the study used the following dimensions to measure the extent of employee awareness of internal control (control environment, control activities, risk assessment, information and communication, monitoring).

the study found that the average score of internal control in the Iraqi Airways Company was 74.07%, indicating a high level of internal control.

the risk assessment dimension ranked first with a relative weight of 78.23%, followed by the control activities dimension with a relative weight of 75.32%, then the control environment dimension with a relative weight of 73.92%, followed by the information and communication dimension with a relative weight of 72.95%, and lastly, the monitoring dimension with a relative weight of 71.1%.

the study recommended that the management should be responsible for its assigned tasks regarding internal control and appropriate methods should be chosen for communication and engagement with the public.