文章基本信息

标题：The Extent of Employee's Compliance to the Internal Control System on the Reliability and Creditability of Financial Statements
本地全文：下载
作者：Ziad Al-Zubi ; Osama Samih Shaban ; Madher Ebrahim Hamdallah 等
期刊名称：Journal of Scientific Research and Reports
电子版ISSN：2320-0227
出版年度：2014
卷号：3
期号：7
页码：939-952
DOI：10.9734/JSRR/2014/8130
出版社：Sciencedomain International
摘要：A sound system of internal control depends on an effective management, and the awareness of its employees of the policies and procedures adopted. It is a combined responsibility to maintain it properly and make sure it's effective and reliable. Its management responsibility to make sure that, the internal control procedures adopted and applied is still valid and suitable to achieve. A questionnaire has been designed for this purpose and it was distributed randomly to the working employees and to different management levels. The number of questionnaires analyzed were (100) questionnaires. Resolution data were analyzed using the statistical program SPSS, in addition to other statistical methods. The study concluded that, the effectiveness of the internal control systems in the Jordanian commercial banks is not attributed to demographic variables (sex, age, profession, etc) but mostly, attributed to tight internal control systems adopted, and demonstrated by management. The study recommended that, management should keep tight recruiting policies in order to implement its internal control systems effectively, and finally internal control systems adopted should be applicable and easy to understand.
关键词：Internal control system; control environment; risk assessment; sound system; control mechanism.