دور نظام الرقابة الداخلية في تحسين شفافية القوائم المالية

Abstract

This study aims to highlight the role of internal control in enhancing financial statements by highlighting the importance of internal control that the institution takes to achieve transparency in financial statements. To answer the research problem, we followed the descriptive approach in the theoretical aspect, defining the conceptual framework for both internal control and financial statements by collecting available information from books, journals, and memos. We also addressed previous and foreign studies and what distinguishes our study from previous studies. To support the theoretical framework, we adopted an analytical approach in the applied aspect through a field study conducted on a sample at BADR Bank. The study relied on a questionnaire analyzed using SPSS version 26. The results concluded that there is a statistically significant effect of internal control on enhancing financial statements at a significance level of 0.05. The recommendations focus on the necessity of developing and continuously updating integrated internal control systems to keep pace with changes and ensure the quality of accounting information. They also emphasize the application of the principle of separation of functions, enhancing the credibility of financial data, and adhering to national and international accounting standards. Furthermore, they stress the importance of supporting the independence of internal auditing and adopting electronic accounting information systems to improve accuracy and speed in error detection.