The impact of the internal control system on the quality of financial reports in Jordanian government institutions : greater Amman municipality case study

الملخص EN

This study aimed to demonstrate the impact of the internal control system on the quality of financial reports in Jordanian government institutions.

The Greater Amman Municipality case study was chosen as a sample for the study, to represent the study community, which is the Jordanian government institutions, due to the diversity of their services.

To achieve the objectives of this study, the descriptive analytical method was used, where the questionnaire was used as a main tool for this study, which was specially prepared to answer the study questions and test its hypotheses.

The questionnaire was distributed to the responding individuals in the Amman Municipality.

The necessary statistical analyzes were performed to analyze the data, and to test the hypotheses using the SPSS program.

The study found a statistically significant effect at the significance level (a < 0.05) for the components of the internal control system (control environment, control activities, risk assessment, information and communication, control) on the quality of financial reports represented by appropriateness and honest representation.

The study recommended a number of recommendations of which are: Increasing attention to the control environment for building an effective control system and paying attention to setting procedures.