The Effect of Internal Control System (ICS) on Organizational Effectiveness (OE): Empirical investigation from Privet Universities in Palestine.

Abstract

This study aims investigate and understand the diverse effects of internal control system (ICS) on organizational effectiveness in the Palestinian Private Universities in Gaza Strip. A questionnaire was used to gather data from 136 respondents operating in Private Universities in Palestine. The proposed study's hypotheses are tested through multiple regression technique. The reliability study of the descriptive and inferential statistical study, T-Distribution, F-Test, Variance Inflation Factor, Durbin-Watson Test assess suitability, significance, and degree of error between internal control system against organizational effectiveness. Regression and Correlation test revealed the effect of internal control system including Control Environment, Control Activities, Risk Assessment, Information and Communication; Monitoring on the organizational effectiveness. ANOVA test also used to measure the disparity between Information and Communication and effectiveness in the universities. Also, R-square tests to assess the degree of universities control activities and risk Assessment over universities effectiveness. Results show substantial positive effect between Control Environment, Control Activities, Risk Assessment, Information and Communication; Monitoring and universities effectiveness β= .436; .406; .521; .343; .249 respectively, P ˂ 0.05 against organisational effectiveness of private universities in Palestine.