تفاصيل الرسالة العلمية

The aim of this study is to identify the impact of the accounting information systems effectiveness on internal controls elements (control environment, risk assessment, information and communication system, control activities, monitoring of controls) in industrial companies. The population of the study consisted of all industrial companies listed in Kuwait Stock Exchange (2017), and they are (29) company. A questionnaire distributed on (116) employees from heads of the internal control departments, the directors of the internal audit departments, Internal Audit Assistants and the internal auditors in the companies, and the number of questionnaires that are valid to be analyzed were (79), and data analysis by using the statistical methods available in the statistical package of social sciences (frequency distribution, percentages, means, standard deviation and simple liner regression analysis for test the hypotheses. The results of the study showed that the efficiency of the accounting information systems in the Kuwaiti industrial companies, and that the internal control in the companies is effective, and it also showed that the effectiveness of the accounting information systems has a positive impact on the effectiveness of internal control (control environment, risk assessment, information and communication system, control activities, monitoring of controls). The study recommended the continuous improvement of the accounting information systems in the industrial companies, which will enable them to keep abreast of the technological developments in the financial and accounting field and reflect positively on the internal control, and encourage to activate the risk assessment process more.