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This study investigates the influence of the internal control system, as structured by the COSO framework, on fraud prevention within Bahraini organizations. Data were collected through a questionnaire distributed to 140 publicly listed organizations in Bahrain. The findings demonstrate a strong and positive relationship between key components of internal control—namely, Monitoring and Evaluation, Control Environment, Control Activities, Control Objectives, and Risk Management—and the effectiveness of fraud prevention efforts. The study suggests that future research could explore the integration of technological tools in strengthening internal controls and enhancing fraud prevention mechanisms, especially in the context of an increasingly digitalized business environment.

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The Impact of Internal Control System Through Committee Sponsoring Organizations (COSO) Framework Toward Fraud Prevention in the Kingdom of Bahrain

  • 章节

  • 发表日期：

    2026年

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  • Ahmad Yahia Mustafa Al Astal,
  • Raed Alnimer,
  • Manolo L. Anto,
  • Adnan Jawabri,
  • Laith Yousef Bani Hani,
  • Husni Hasan Husni Samara,
  • Bashar Yaser Almansour

摘要

This study investigates the influence of the internal control system, as structured by the COSO framework, on fraud prevention within Bahraini organizations. Data were collected through a questionnaire distributed to 140 publicly listed organizations in Bahrain. The findings demonstrate a strong and positive relationship between key components of internal control—namely, Monitoring and Evaluation, Control Environment, Control Activities, Control Objectives, and Risk Management—and the effectiveness of fraud prevention efforts. The study suggests that future research could explore the integration of technological tools in strengthening internal controls and enhancing fraud prevention mechanisms, especially in the context of an increasingly digitalized business environment.