The Effect of Structure of Internal Control Systems According to COSO's Framework on the Control Objectives: a Case of Industrial Jordanian Companies

Suleiman S. Al-Suboo'


This study aimed to recognize the extent of structure developments of internal control and the internal control objectives’ achievement, and the effect of internal control’s elements on achieving the internal control’s objectives.
The results of One-Sample t-test showed that Jordanian industrial companies had an effective and efficient internal control’s structure. In addition, the multiple regression analysis showed that there were significant relationships between all structures’ elements and achieving the internal control objectives, with some exceptions. Finally, this study suggested several recommendations; most important was that Jordanian companies have to give more attention for monitoring their internal control’s systems in order to increase its effectiveness and efficiency.


Internal Control Systems, Structure of Internal Control Systems, Objectives of Internal Control

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