İç kontrol sistemlerinin kârlılık üzerindeki etkisi: Filistin hisse senedi borsasına katılan şirketlerden alınan kanıtlar

This study examines the impact of internal control systems on the profitability of companies listed on the Palestine Stock Exchange. The objectives of the research were to assess the commitment and effectiveness of internal control systems on these firms' profitability, determine the link between these systems and financial success, ascertain the degree of dedication and dependability of internal control systems, and highlight their components and characteristics. The findings reveal that there is no strong relationship between the efficiency of internal control systems and firms' profitability. While internal control systems play a crucial role in promoting good governance, risk management, and compliance, their impact on financial success appears to be influenced by additional factors beyond the internal control framework. The study recognizes certain limitations, including the focus on the Palestinian market and the reliance on quantitative data analysis. Future research could include a broader sample and qualitative research methods to enhance the generalizability and depth of understanding. In conclusion, although there is no direct relationship between internal control system efficiency and profitability, the importance of implementing robust internal control practices cannot be understated. Organizations should adopt a holistic approach, integrating internal control systems with strategic management practices, to enhance overall performance. The findings contribute to the understanding of internal control systems and provide insights for practitioners, policymakers, and researchers seeking to strengthen internal control practices and foster sustainable financial success.