تفعيل نظام الرقابة الداخلية وفقا لإطار COSO و تأثيره في بيئة الرقابة الداخلية لشركات النفط العراقية
Other Title(s)
Activating the internal control system in accordance with the COSO framework and its impact on the internal control environment for Iraqi oil companies
Joint Authors
دجلة عبد الحسين عبد
بشرى عباس جاسم
Source
مجلة تكريت للعلوم الإدارية و الاقتصادية
Issue
Vol. 17, Issue 54، ج. 2 (30 Jun. 2021), pp.95-115, 21 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2021-06-30
Country of Publication
Iraq
No. of Pages
21
Main Subjects
Financial and Accounting Sciences
Topics
- International economic integration
- Statistics
- Petroleum
- Control systems
- Corporations
- Internal oversight
- Economic institutions
Abstract EN
The aim of the research is to show the extent of application of internal control elements according to the decisions of the Committee for the Support of Economic Organizations (COSO) and their impact on the control environment of economic units.
To achieve the objectives of the research, a checklist was prepared that included five components and seventeen principles in addition to (92) focus points distributed on a sample of the Iraqi oil companies had (50) checklists and recovered (39) lists were subject to statistical analysis to test the results and hypotheses, and a number of conclusions were reached, including: There are differences about the focus of internal control methods in the companies, the research sample, on the principles of the framework (COSO), that is, the companies who are the research sample are more inclined to apply most of the framework principles.
Despite the different levels of adoption of this framework, the research recommended the necessity of adopting modern frameworks, including the COSO framework, as it is appropriate in improving the internal control environment
American Psychological Association (APA)
بشرى عباس جاسم ودجلة عبد الحسين عبد. 2021. تفعيل نظام الرقابة الداخلية وفقا لإطار COSO و تأثيره في بيئة الرقابة الداخلية لشركات النفط العراقية. مجلة تكريت للعلوم الإدارية و الاقتصادية،مج. 17، ع. 54، ج. 2، ص ص. 95-115.
https://search.emarefa.net/detail/BIM-1266508
Modern Language Association (MLA)
بشرى عباس جاسم ودجلة عبد الحسين عبد. تفعيل نظام الرقابة الداخلية وفقا لإطار COSO و تأثيره في بيئة الرقابة الداخلية لشركات النفط العراقية. مجلة تكريت للعلوم الإدارية و الاقتصادية مج. 17، ع. 54، ج. 2 (2021)، ص ص. 95-115.
https://search.emarefa.net/detail/BIM-1266508
American Medical Association (AMA)
بشرى عباس جاسم ودجلة عبد الحسين عبد. تفعيل نظام الرقابة الداخلية وفقا لإطار COSO و تأثيره في بيئة الرقابة الداخلية لشركات النفط العراقية. مجلة تكريت للعلوم الإدارية و الاقتصادية. 2021. مج. 17، ع. 54، ج. 2، ص ص. 95-115.
https://search.emarefa.net/detail/BIM-1266508
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1266508