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Survey Paper | Management | Jordan | Volume 5 Issue 10, October 2016

The Role of the Accounting System in the Internal Control

Dr. Nimer Alslihat | Dr. Nahed Habis Alrawashdeh

Abstract: The concept of internal control began the concept of narrow only aims to cash protection as is more enterprise assets traded and therefore has been a set of procedures and controls for monetary control and the movement and circulation expanded the scope of these procedures later to be in the whole of what was dubbed the mode (internal control), which aims mainly to Protection Foundation funds and assets from theft, loss, reducing the risk of errors and fraud, and then expanded the concept after it became internal control objectives, which include both the protection of the assets of the institution and to ensure accounting accuracy of the data and the reliability and the development of productive efficiency and ensure the implementation of administrative policies and plans so that you know the internal control it's an organizational plan and a set of methods and procedures used by the facility to protect its assets and reassurance to the accounting data accuracy and reliability, the development of productive efficiency factors and ensure the implementation of policies and plans by the administration, and the evolution of the concept of internal control where he presented the Institute of Chartered Accountants in England and Wales definition of internal control explained where they do not mean just the internal control and internal audit, but the overall system for all financial controls and other set by the administrator to run the business in the way of structured preserve their assets and to ensure that their records accuracy and reliability as much as possible, and so we find that the internal control beyond financial and accounting matters and the protection of assets established

Keywords: Accounting, internal control

Edition: Volume 5 Issue 10, October 2016,

Pages: 1464 - 1471