تطوير أساليب الرقابة الداخلية و أثرها على خصائص المعلومات المحاسبية في المؤسسات غير الهادفة للربح العاملة المملكة العربية السعودية

Abstract EN

The study aimed to identify the impact of the development of internal control methods on the characteristics of accounting information in non-profit institutions operating in Saudi Arabia.

To achieve the objective of the study, a questionnaire was designed and distributed to a sample consisting of 35 respondents.

The most important finding of the study is a positive relationship between the use of information technology, internal control management, strategic control, and improve the characteristics of accounting information in terms of importance and reliability.

The recommendation of the study focused on; it is important to provide internal control with an advanced accounting program to raise its efficiency, support the internal control management system to achieve the quality of financial reports, and the development of strategic control methods.