586b8b7c7444d 1-1

The Impact of Information Technology on Internal Control

System Effectiveness in Kuwaiti Oil Companies
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Abstract
The Impact of Information Technology on Internal Control
System Effectiveness in Kuwaiti Oil Companies
Prepared by: Nasser Almutairi

Supervised By: Dr. Osama Omar
The aim of this study was to identify the impact of information technology on
internal control system effectiveness in Kuwait oil companies, from the view
of financial managers and accountants in these companies. To achieve this
aim, the study employed a questionnaire survey that covered (206) financial
managers and accountants working in these companies.
The study concluded that there is a significant effect of information

technology (computers, software programs, databases, technical support
teams, networks,) on internal control system effectiveness in Kuwaiti oil
companies.
The study made a number of recommendations including: the adoption and

application of information technology with advanced technological platforms
for its potential impact on the internal control system effectiveness in Kuwaiti
oil companies, and concentration of Kuwait oil companies on conducting
periodic surveys to identify weaknesses and strengths of using information
technology and its impact on internal control system effectiveness.
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<2010 <1 () T ;6 =' - 7 #( W +' ) &!
.(137:
, 0 , ( 35: <2010 < )
! =' 6 ' &6 7 # ' '
& ;! =' += 7 E < ; + # +7
; 8 += ! , < , 4 +=! <
.( ' ' ) 8d +'

30
@; # ' 1 4 , Q +'C 2
7 # 4 + ! </ , # +/'
?' .H +( - G =' 0@ 40+6
< / ' & F 48> - &+ + E 4 3 '/ ?0
40+9 1 F < /' + 48> @; # K
' /' < <+; K
.(Stair & Reynolds, 2003, p: 228)
# [ W'6 %'! , (Laudon and Laudon, 2006, p: 272)
:
% # # :Local Area Networks (LANs) $ L
#( 0 +( - &! 4 40+6 G
# <? ' F F /'
G - ! ' G - ! < F G G
/' ; ! # 4 # K < / =' # # ! / # 4
40+! ; G .4 F F
- # .? (500) #( T ;!
< # W' 0 .' '3 @; # T ;!
< / < ' E <>;

? ! # W' ;C < 8;!
G ' ) = # 4> & < ;
.(Laudon and Laudon, 2006, p: 272)

31
:Metropolitan Wide Area Networks (WANs) ,B
, += <T ;! , 4 T
4 =' + & G
)' F &/ .4 F - + '! '
4 ! ! & ! 4 F <4 F
G .' '3 4 E! #! <&
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# &;( & (, < # ; - &8@ (
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.(Alter, 2009, p: 397) T ;6 =' # 8@ - + 4 0
# W' .(Metropolitan Area Network MAN) / ,=
! F /' &; +'! , <+>' !
4 F /' #( ' / ! + ( ! # ,
.4 ;
# W' :(Client/Server Networks) / ,
6 <# ! 1V # W' #( G 0+ #C 0
'E < ; # % 5 1 (Server) &;

32
Laudon ) &; # > 1 2 (Client) #0
.(and Laudon, 2006, p: 267
# W' E :( Peer to peer Networks) ,(.
&; + G Q < 40+6 - + # 7
&/ 40+6 - #C 0 #! ' < &;
.(Alter, 2009, p: 398) +>' V / +>7=
! # (World Wide Web (www)) ,
G 40+C @; # K & - F
@
? 7 ?/ #V Q ( )
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) # H +( - ? )7E #
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# G > # &; Q G > ) # ' '3
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Quelch & Klein, )G6 K (Contents Interactive) >
.(2006, p: 60
. 4,2
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+ #6 ?( ! +'! <( -(; G ) # ! & + ! #!
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35
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.(Frazier, 2010, p: 43) &

37
; (COSO) 6 I' # E
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38
2 *= 4; @; & , :CK - B # $ ,3
#* <+E ' 4 c / G < &7/ , EV
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40
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G* * &*=' & / Q # ' #(
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&*=' c / +' + ! ; &+> '
Treadway *' #* /E' =' (COSO) ' %( 1 ;
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J* * >' :%'! ; > (COSO) ' (
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45
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* ; # # / + #
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.(Isaacson, 2003, p: 2)
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49
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: ' 7 = ;
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Marchany, 2002, ) : # ; G ; - K' '
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