The study aims to examine the extent of Syrian Auditor awareness for the factors
affecting the Internal Control Risk. For this purpose, a field survey conducted using a
questionnaires a sample of Auditors with whom the Researcher had contact. A num
ber of
\56\ questionnaires were distributed, out of which \34\ were filled and returned back to the
Researcher. Data analysis showed the following:
There is a consensus on the clauses covering the three aspects of the Internal Control
Risk : (Control Environment, Accounting System, Control Procedures); additionally, there
is a kind of reservation by those auditors about many statements regarding to the Control
Environment which are: methods of determining authority and responsibility, policies of
individuals management and training programs set for them, and external influences
affecting enterprise's operations and policies.
This search aims to identify management practices of earnings and to indicate whether internal control system effectively contributes to the reduction of such practices, to achieve the goal the researcher follows inductive and deductive approaches an
d 160 copies of a questionnaire were distributed to two samples of professionals and academics.
Using statistical tools and techniques analysis (arithmetic mean and standard deviation and T-test) and statistical package (SPSS) we found out that there was a coefficient relationship between dependent variable – internal control system – and independent variable - management practices of earnings. The more efficient the internal control system is the more limited is earnings management.
