Implementing the COSO Model for Internal Control and Its Role in Enhancing the Principle of Integrity in the Palestinian High Judicial Council رسالة ماجستير

Abstract

Aim of the Study: This study aimed to identify the extent of the commitment of the Palestinian High Judicial Council to implement internal control systems according to the COSO model for internal control, and its role in enhancing the Principle of Integrity. Study Population: The research used the analytical descriptive approach, relying on the questionnaire as a data collection tool. The sample of the study consisted of (50) single members of the society of employees in the Palestinian high Judicial Council, where (60) questionnaires were distributed, (43) questionnaires were retrieved with a retrieval rate of (72.0%) Methodology: The analytical descriptive approach was used and the acquisition of secondary data from books, journals, and web pages, and the collected primary data through self - administrated questionnaire and analyzed using SPSS. Results: The research concluded with several results: 1. The total score for the first axis (COSO model for internal control) was 55.66% (moderate score). Distributed as follows: (Regulatory environment 54.72%, risk assessment 52.36%, supervisory activities 59.92%, information, and communication system 56.64%, and the overall result of the monitoring and follow-up system was 54.64%. 2. The score related to the dependent variable (integrity principle) was 59.88% (moderate score). There is also a positive correlation between all dimensions of the COSO model for internal control and the overall score with the principle of integrity. There is a statistically significant effect of the COSO model for internal control dimensions in improving the principle of integrity in the Palestinian High Judicial Council. 3. There are no statistically significant differences in the application of the COSO model for internal control and its role in promoting the principle of integrity in the Palestinian High Judicial Council according to Personal and organizational variables. Recommendations: The research reached several recommendations, the most important of which are:  Enhancing the existence of the regulatory environment supporting the internal control system, which has a job description that defines the powers, duties, and degree of knowledge and skill to perform work efficiently and effectively in the Internal Control Department of the Palestinian High Judicial Council. Statement of the importance of developing a clear and approved strategy and policy for risk assessment. And the necessity iv iv of providing specific administrative systems for all administrative levels through which the oversight activities and tasks within the Palestinian high Judicial Council are defined and delegated.  A statement of the importance of the Internal Control Department applying the information and communication system in a clear and written form for the communication and information mechanism between your various departments and departments, as well as the need to develop a monitoring and follow-up system for follow-up and continuous periodic evaluation of the various components of the internal control system to determine their effectiveness and needs.  A statement on the importance of applying (the principle of integrity) because of its important role in carrying out its duties by urging the Palestinian high Judicial Council to apply standards of integrity, which leads to the consolidation of moral values based on honesty, justice, equality, and equal opportunities.

Aim of the Study: This study aimed to identify the extent of the commitment of the Palestinian High Judicial Council to implement internal control systems according to the COSO model for internal control, and its role in enhancing the Principle of Integrity. Study Population: The research used the analytical descriptive approach, relying on the questionnaire as a data collection tool. The sample of the study consisted of (50) single members of the society of employees in the Palestinian high Judicial Council, where (60) questionnaires were distributed, (43) questionnaires were retrieved with a retrieval rate of (72.0%) Methodology: The analytical descriptive approach was used and the acquisition of secondary data from books, journals, and web pages, and the collected primary data through self - administrated questionnaire and analyzed using SPSS. Results: The research concluded with several results: 1. The total score for the first axis (COSO model for internal control) was 55.66% (moderate score). Distributed as follows: (Regulatory environment 54.72%, risk assessment 52.36%, supervisory activities 59.92%, information, and communication system 56.64%, and the overall result of the monitoring and follow-up system was 54.64%. 2. The score related to the dependent variable (integrity principle) was 59.88% (moderate score). There is also a positive correlation between all dimensions of the COSO model for internal control and the overall score with the principle of integrity. There is a statistically significant effect of the COSO model for internal control dimensions in improving the principle of integrity in the Palestinian High Judicial Council. 3. There are no statistically significant differences in the application of the COSO model for internal control and its role in promoting the principle of integrity in the Palestinian High Judicial Council according to Personal and organizational variables. Recommendations: The research reached several recommendations, the most important of which are:  Enhancing the existence of the regulatory environment supporting the internal control system, which has a job description that defines the powers, duties, and degree of knowledge and skill to perform work efficiently and effectively in the Internal Control Department of the Palestinian High Judicial Council. Statement of the importance of developing a clear and approved strategy and policy for risk assessment. And the necessity iv iv of providing specific administrative systems for all administrative levels through which the oversight activities and tasks within the Palestinian high Judicial Council are defined and delegated.  A statement of the importance of the Internal Control Department applying the information and communication system in a clear and written form for the communication and information mechanism between your various departments and departments, as well as the need to develop a monitoring and follow-up system for follow-up and continuous periodic evaluation of the various components of the internal control system to determine their effectiveness and needs.  A statement on the importance of applying (the principle of integrity) because of its important role in carrying out its duties by urging the Palestinian high Judicial Council to apply standards of integrity, which leads to the consolidation of moral values based on honesty, justice, equality, and equal opportunities.