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http://hdl.handle.net/20.500.12358/18434
TitleThe impact of internal control requirements on profitability of Palestinian shareholding companies Palestinian Banking Sector
Title in Arabicتأثير متطلبات الرقابة الداخلية على ربحية الشركات المساهمة الفلسطينية قطاع البنوك الفلسطينية
Abstract

This research aims to investigate the compliance of Palestinian shareholding companies with the requirements of internal control and the effect of the compliance of the shareholding companies with the requirements of the internal control standard on their profitability. A questionnaire was used to collect data about the compliance with internal control requirements to achieve the research goal. The researcher uses the qualitative data analysis methods. The researcher used the statistical package for the Social Science (SPSS) for analyzing the data. The results of study revealed the degree of compliance with all components of internal control is very high, and the effect of internal control on profitability is significant and positive. The study reach to certain recommendations: The managers of all shareholding companies should develop the internal control system to maximize the well-being of their entities. The management should publish all policies such as integrity and morale and announce it as a part of his mission to enhance the control environment culture. The auditing association should coordinate with Palestinian stock exchange to cooperate to issue anew rules related to internal audit and this rules should audited by external auditor to make sure this rules are implemented.

Authors
Ayyash, Mohammed Yousef
Supervisors
Madi, Heshami
Helles, Salem
Typeرسالة ماجستير
Date2017
LanguageEnglish
Publisherالجامعة الإسلامية - غزة
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  • PhD and MSc Theses- Faculty of Economics and Administrative Sciences [1481]
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The institutional repository of the Islamic University of Gaza was established as part of the ROMOR project that has been co-funded with support from the European Commission under the ERASMUS + European programme. This publication reflects the views only of the author, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

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The institutional repository of the Islamic University of Gaza was established as part of the ROMOR project that has been co-funded with support from the European Commission under the ERASMUS + European programme. This publication reflects the views only of the author, and the Commission cannot be held responsible for any use which may be made of the information contained therein.

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