The effect of internal control structure components on the quality of accounting information. An exploratory study of a number of Iraqi government units

Abstract

     The aim of this research is to identify the impact of the components of the internal control structure in its five dimensions (control environment, control activities, risk assessment, information and communication, follow-up) on the quality of accounting information in terms of (relevance, and sincere representation), and applied to a number of different Iraqi government units of different activity .

    The research relied on the inductive approach, as a questionnaire was formulated and applied to the research sample represented by a group of managers, accountants and auditors working in Iraqi government units. The research reached a set of results, the most important of which was the agreement of most of the respondents on the existence of an important impact of the components of the internal control structure on the quality of accounting information in terms of relevance and sincere representation. The first rank of the control environment, followed by follow-up activities. Then internal control activities.and then the information and communication. Finally, the risk assessment.

    The researcher recommended several recommendations, the most important of which is the need to pay attention to the components of the internal control structure in government units, especially the control environment because of their importance and significant impact on the rest of the other components of internal control, attention to the quality of accounting information in government units to ensure the achievement of accountability and transparency on the use of resources and public spending, expansion In future studies to identify and address the reasons for the low quality of accounting information in the public sector.