تفاصيل الرسالة العلمية

This study aimed to identify the effect of internal control system elements on effectiveness of the Kuwaiti shareholding companies, where it focused on the control elements of (the control environment, risk assessment, control activities, information and communication, follow-up control elements) in the effectiveness of the system Kuwaiti shareholding companies, and to achieve the objectives of the study was to develop a questionnaire was distributed to a random sample of (145) of financial managers and the heads of accounting departments and accountants in these companies, was the use of statistical methods for data analysis and hypothesis testing, where it was to use the arithmetic mean and frequencies, percentages, and testing of multiple linear regression, and relied on two types of sources of information were secondary data and primary. This study found a number of results including: the existence of the effect of a statistically significant internal control elements in the effectiveness of the system Kuwaiti shareholding companies, as results showed that the risks to the process control is the lack of concentration on financial transactions unusual and that cause errors arising from the large number of internal decisions, and therefore must work to overcome these reasons, reduce and ensuring her that going according to plans and goals for the detection of errors and deviations. the study recommendations: to pursue the Kuwaiti shareholding companies policies to enable the internal control, because that will lead to facilitate the regulatory task responsible in the company and help her error detection and correction of tracks, and that there will be incentives for material and moral to employees who contribute to the detection of deviations and detecting errors and fraud cases that occur in the company