اثر رأس المال البشري و الهيكلي على جودة نظام الرقابة الداخلية

الملخص EN

The research aims at identifying the components of both human and structural capital and their impact on the quality of the internal control system.

It was found that there is weakness in the internal control system.

This is due to the lack of attention to the human and structural capital components and the lack of supplies for internal control.

Reflected negatively on the performance of the staff of the control department for the tasks entrusted to them, and that attention to these components contributes to the quality of internal control , The importance of internal control quality for the management of the economic unity is to assist in the detection and treatment of weaknesses, as well as prevent many embezzlement and errors.

The external auditor also uses them to determine the amount of proof of evidence, the time of audit and the audit fees.

The main findings of the research are that patents, compliance with the laws, regulations, instructions, skills and experience, as well as innovation among the employees of the internal control department, all lead to increased quality of internal control.