Impact of Communication and Information on the Internal Control Environment in Palestinian Universities

The study aims to identify the impact of information and communication on the internal control environment, empirical study on the Palestinian universities in the Gaza Strip, where the researchers dealt with five universities to see the impact of communication and information on internal control environment in these universities. The researchers adopted in his study descriptive and analytical approach. The study population consists of employees with administrative functions, either administrative or academic, with the exception of those in senior management or the University Council. The study population was (392) employees. A stratified random sample was chosen. (197) questionnaires were distributed and the number of questionnaires recovered was (160) questionnaires with a recovery rate of (81.2%), the researchers used a questionnaire to collect the data. The collected data were processed using (SPSS) to get the results. The study found the following results: the existence of shortcomings in the administrative communication in generall within the universities and therefore this shortcoming will reflect on the entire regulatory process especially that the communication process represents a significant part of everyday business. There exist a significant relationship between information and communication from one side and the internal control environment from the other side. The lack of significant difference between the responses of the respondents attributed to the variable (gender, age, and years of service). The existence of a fundamental difference between the responses of the respondents attributed to the variable (university, educational qualification, the administrative level). The study found a set of recommendations including the importance of updating systems and instructions of control periodically and parallel with the wheel of technology and scientific progress. The emphasis on administrative leaders to be a positive role model and set an example for employees in all business functions. Benefit from regional and international experiences in the application of control standards commensurate with the administrative system of the institution. The need to hold training courses for employees in the universities. Raise awareness of the importance of the control process and its benefits.