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Abstract:

The research aimed to know the role of internal control in raising the effectiveness of accounting information in Syrian business establishments, by studying the role of each of the five elements of internal control (control environment, control activities, risk assessment, information and communication, control) in raising the effectiveness of accounting information. The research relied on the descriptive analytical approach during the preparation of the research and the testing and verification of its hypotheses. Then the data was collected through the investigation list, prepared and arbitrated, and distributed to the vocabulary of the research sample, and then the data collected was analyzed using the statistical package program for the social sciences SPSS, based on a set of statistical indicators appropriate to the nature of the data. The research reached a number of results, the most important of which were the following:

The control environment has a role in raising the effectiveness of accounting information, because it contributes to providing accounting information that is characterized by relevance, credibility, understanding and verification more than other characteristics. Control activities also have a role in raising the effectiveness of accounting information, because they contribute to providing accounting information that is more relevant and credible than other characteristics. While risk assessment has a role in raising the effectiveness of accounting information, because it contributes to providing accounting information that is characterized by relevance, credibility, and greater understanding and verification than other characteristics. As for information and communication, it has been shown to have a role in raising the effectiveness of accounting information, because it contributes to providing accounting information that is more credible than other features. Finally, control has a role in raising the effectiveness of accounting information, because it contributes to providing accounting information that is more credible, relevant, comparable and timely than other features.

Keywords: internal control, effectiveness of accounting information, qualitative characteristics of accounting information, accounting information system.