A Proposed Framework for the Development of the Internal Control System According to the COSO Model: An Applied Study

  •  Iskandar Mahmoud Nashwan    
  •  Khaled Eid Ashour    


The research aims to develop the internal control system in Gaza's municipalities in accordance with the proposed COSO model to achieve the goal for which it was found. The research used the analytical descriptive curriculum to prepare the applied aspect of the study, where the two researchers used data collected by the study tool, a questionnaire that is specifically designed for that purpose. The research followed a thorough survey methodology to apply the study instrument to all 122 Ministry of Local Government employees who operate in the various control units in the Gaza Strip municipalities. The results of the research indicated the positive impact of all components of the COSO model (control environment, control activities, risk assessment, information and communication systems, and monitoring and follow-up) on the development of the internal control system in the municipalities of the Gaza Strip. The research recommends that you should have to rely on a control manual based upon the updated COSO model and standards to be commensurate with the work and activity of local bodies. Furthermore, the establishment of a specialized department for fundraising to oversee project finance from donors and the activation of an awareness and control guidance committee within the municipal sector to raise awareness of the monitoring role.

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