دور اجراءات الرقابة الداخلية في تعزيز جودة القوائم المالية و تأثيرها في اتخاذ القرارات الاستثمارية

Abstract EN

The research aims to demonstrate the importance of internal control procedures.

In enhancing the quality of financial statements from the information contained in the financial statements.

From the point of view of the beneficiaries and its suitability for investment decisions.

And in order to achieve the planned goals.

It is the goal that the research sought to achieve.

Assuming can increase performance that internal control procedures affect the quality of financial statements from the viewpoint of investors.

And what was reached from the internal control procedures, directly contributes to enhancing the quality, reliability and relevance of the information received.

In the financial statements in making investment decisions.

The research recommends the necessity of working to strengthen the internal control procedures.

In companies listed in the financial markets.

Because of its importance in enhancing the confidence of external investors.

As well as facilitating the process of preparing final accounts.

According to the international standards for presenting financial statements.