عنوان المقالة:كفاءة نظام كوسو في تقييم الرقابة الداخلية The Effectiveness of COSO Framework to Evaluate Internal Control System: The Case of Kurdistan Companies
يهدف البحث الى تقييم نظام الرقابة الداخلية بالإعتماد على إطار كوسو
الملخص الانجليزي
The paper aims to evaluate the quality of internal control system in Kurdistan, using COSO
framework. Since 2013, COSO framework has been prominent assessing, implementing, and
evaluating the effectiveness of internal control. Therefore, there is a lack of COSO framework
researches in Kurdistan. In this paper, the researchers address the level of deviation of internal
control system in Kurdistan companies from COSO framework we evaluated this deviation by
applying Lean Diagnoses Tool (LDT). We found that there is a gap between internal control system
in Kurdistan companies and the requirements under COSO framework. COSO framework can be
applied in Kurdistan companies if they enhance their internal control system according to
international internal control standards.
ثابت حسان ثابت | Thabit Hassan Thabit | 17305