اثر نظام الرقابة الداخلية على جودة البيانات المالية لمؤسسات الإقراض الصغيرة العاملة في الضفة الغربية
Date
2024-08-14
Authors
ليالي سمير أحمد صلاح
Layali Sameer Ahmad Salah
Journal Title
Journal ISSN
Volume Title
Publisher
Al-Quds University
Abstract
هدفت هذه الدراسة الى بيان أثر نظام الرقابة الداخلية على جودة البيانات المالية لمؤسسات الإقراض الصغيرة العاملة في الضفة الغربية، وتكون مجتمع الدراسة من مؤسسات الإقراض الصغيرة المصنفة من سلطة النقد الفلسطينية والتي يبلغ عددها (9) مؤسسات، اما عينة الدراسة فقد شملت المدراء العاميين، المدراء المالية، المدراء الإداريين.
ولتحقيق اهداف الدراسة واختبار فرضياتها تم توزيع استبيان على عينة الدراسة وتم استخدام المنهج الوصفي التحليلي بالإضافة الى استخدام تحليل الانحدار البسيط لإختبار فرضيات الدراسة.
وتوصلت الدراسة الى عدد من النتائج أهمها، ارتفاع مستوى جودة التقارير المالية لمؤسسات الإقراض الصغير العاملة في الضفة الغربية بعناصرها المختلفة. كما اظهرت النتائج ان المتوسطات الحسابية لمختلف فقرات الاستبيان كانت مرتفعة جدا وان الانحرافات المعيارية صغيرة وهو ما يعكس مستوى الموافقة العالي لدى عينة الدراسة على فقرات الاستبيان كافة. كما بينت النتائج مستوى المصداقية والملائمة العالي في التقارير المالية لمؤسسات الاقراض الصغير العاملة في الضفة الغربية.
اما فيما يخص تحليل فرضيات الدراسة فقد توصلت الدراسة الى عدد من النتائج أهمها، وجود تأثير دال احصائياً للبيئة الرقابية على جودة التقارير المالية لمؤسسات الاقراض الصغيرة العاملة في الضفة الغربية، وجود تأثير دال احصائياً لنظام الرقابة الداخلية على جودة التقارير المالية من حيث الملائمة، وجود تأثير ذي دالة احصائية للبيئة الرقابية على جودة التقارير المالية من حيث التمثيل الصادق في مؤسسات الاقراض الصغير العاملة في الضفة الغربية.
وعلى ضوء هذه النتائج اوصت الدراسة الى تعزيز معرفة الطواقم العاملة بمعايير الجودة المعتمدة عالمياً في جودة التقارير المالية واهميتها في تطوير اداء المؤسسة ونجاحها، الاهتمام بتطوير الكفاءة المهنية للعاملين في مؤسسات الاقراض الصغير العاملة في الضفة الغربية من خلال اشراكها في دورات مهنية ذات علاقة بالتدقيق الداخلي ونظمه واهدافه وكذلك بمعايير جودة التقارير المالية واهميتها، الاهتمام بتحسين نظم المعلومات داخل المؤسسات والحرص على سهولة انتقال المعلومات بين العاملين في مؤسسات الاقراض الصغير العاملة في الضفة الغربية، تشجيع الطواقم على الالتحاق ببرامج الشهادات المهنية العالمية المعتمدة في مجال عملهم حيث ان عدد قليل جدا منهم يحمل شهادة مهنية
This study aimed to demonstrate the impact of the internal control system on the quality of financial statements of microfinance institutions operating in the West Bank. The study population consisted of microfinance institutions classified by the Palestinian Monetary Authority, which numbered (9) institutions. The study sample included general managers, financial managers, and administrative managers. To achieve the study objectives and test its hypotheses, a questionnaire was distributed to the study sample, and the descriptive analytical approach was used in addition to using simple regression analysis to test the study hypotheses. The study reached several results, the most important of which is the high level of quality of financial reports of microfinance institutions operating in the West Bank with its various elements. The results also showed that the arithmetic averages of the various paragraphs of the questionnaire were very high and that the standard deviations were small, which reflects the high level of agreement among the study sample on all paragraphs of the questionnaire. The results also showed a high level of reliability and suitability in the financial reports of microfinance institutions operating in the West Bank. As for the analysis of the study hypotheses, the study reached a number of results, the most important of which are: the existence of a statistically significant effect of the control environment on the quality of financial reports of small lending institutions operating in the West Bank, the existence of a statistically significant effect of the internal control system on the quality of financial reports in terms of suitability, and the existence of a statistically significant effect of the control environment on the quality of financial reports in terms of honest representation in small lending institutions operating in the West Bank. In light of these results, the study recommended enhancing the knowledge of the working teams of the internationally approved quality standards in the quality of financial reports and their importance in developing the institution's performance and success, paying attention to developing the professional competence of workers in microfinance institutions operating in the West Bank by involving them in professional courses related to internal auditing, its systems, and objectives, as well as the quality standards of financial reports and their importance, paying attention to improving information systems within institutions and ensuring the ease of transfer of information between workers in microfinance institutions operating in the West Bank, encouraging the teams to join the internationally approved professional certification programs in their field of work, as very few of them hold a professional certificate.
This study aimed to demonstrate the impact of the internal control system on the quality of financial statements of microfinance institutions operating in the West Bank. The study population consisted of microfinance institutions classified by the Palestinian Monetary Authority, which numbered (9) institutions. The study sample included general managers, financial managers, and administrative managers. To achieve the study objectives and test its hypotheses, a questionnaire was distributed to the study sample, and the descriptive analytical approach was used in addition to using simple regression analysis to test the study hypotheses. The study reached several results, the most important of which is the high level of quality of financial reports of microfinance institutions operating in the West Bank with its various elements. The results also showed that the arithmetic averages of the various paragraphs of the questionnaire were very high and that the standard deviations were small, which reflects the high level of agreement among the study sample on all paragraphs of the questionnaire. The results also showed a high level of reliability and suitability in the financial reports of microfinance institutions operating in the West Bank. As for the analysis of the study hypotheses, the study reached a number of results, the most important of which are: the existence of a statistically significant effect of the control environment on the quality of financial reports of small lending institutions operating in the West Bank, the existence of a statistically significant effect of the internal control system on the quality of financial reports in terms of suitability, and the existence of a statistically significant effect of the control environment on the quality of financial reports in terms of honest representation in small lending institutions operating in the West Bank. In light of these results, the study recommended enhancing the knowledge of the working teams of the internationally approved quality standards in the quality of financial reports and their importance in developing the institution's performance and success, paying attention to developing the professional competence of workers in microfinance institutions operating in the West Bank by involving them in professional courses related to internal auditing, its systems, and objectives, as well as the quality standards of financial reports and their importance, paying attention to improving information systems within institutions and ensuring the ease of transfer of information between workers in microfinance institutions operating in the West Bank, encouraging the teams to join the internationally approved professional certification programs in their field of work, as very few of them hold a professional certificate.
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Citation
صلاح، ليالي سمير. (2024). اثر نظام الرقابة الداخلية على جودة البيانات المالية لمؤسسات الإقراض الصغيرة العاملة في الضفة الغربية [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس.