Effectiveness Extent of Internal Control System in Small and Medium-Sized Enterprises (An Empirical Study in Syria)

Abstract

This research aims to study the effectiveness of the internal control system in small and medium-sized enterprises (SMEs) in Syria through An Empirical Study. To achieve the research objectives, a questionnaire consisting of 36 questions was designed  to  measure  the  perceptions  and  understanding  of  the  research  sample  regarding  the  effectiveness  of  internal  control systems  in  Syrian  SMEs.  The  questionnaire  was  distributed  to  internal  auditors,  accountants,  and  senior  management  in  the studied SMEs. Purposive sampling was used in distributing the questionnaire, resulting in the distribution of 62 questionnaires and the receipt of 53. Upon reviewing these questionnaires, 3 were found to be incomplete and unsuitable for analysis, and were therefore excluded. Consequently, 50 questionnaires, representing 80.6% of the total distributed questionnaires, were deemed suitable for statistical analysis.