The Impact of Implementing the Internal Control System in Reducing Financial Fraud in Industrial Companies Listed in Amman Stock Exchange
摘要
The objective of this study is to examine how the control system, including control activities, regulatory environment, risk assessment, monitoring, and control, impacts the reduction of financial fraud in industrial companies listed in Amman Stock Exchange. A questionnaire was utilized, and a random sample of 384 individuals was selected. Out of the study population, 350 questionnaires were collected and deemed suitable for statistical analysis, representing approximately 91% of the sample size. The findings revealed a significant relationship between the implementation of the internal control system and the reduction of financial fraud, with a significance level of less than 0.5 α. The study strongly recommends the enhancement of current methods for preventing financial fraud through investment in advanced fraud detection technologies and the training of employees to identify and report fraudulent activities.