The Assement of Internet Cortrol Sytem on Financial performance | ||||
| المجلة العلمية للدراسات التجارية والبيئية | ||||
| Article 20, Volume 7, العدد الثالث, January 2016, Page 626-652 PDF (623.76 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/jces.2016.50692 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| Mohammed Elessa Salim* | ||||
| Abstract | ||||
| This study aims to investigate the influence of internal control on the financial performance and applied in industrial corporations listed in Amman Stok Exchange (ASE), the data collected from respondent's opinions by questionnaires distributed on financial managers. The results showed the internal control which measured by using COSO framework components that included (control environment, risk assessment, control activities, information & communication and monitoring) have a significant impact on each of (ROA), (ROE) and (EPS). Further findings showed a negative impact of control environment and control activities on (ROA) and negative impact of risk assessment on (ROE) and (EPS) while the other COSO components has a positive impact on these financial performance measurements. | ||||
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