The Effectiveness of the Implementation of Internal Control in Kuwaiti Shareholding Companies

The study aimed to identify the effectiveness of the implementation of internal control in its branches (Administrative, accounting and internal check) and in the Kuwaiti joint stock companies, the study followed the analytical descriptive approach, a questionnaire has been used to collect primary data from (295) internal auditors represented the study sample. The study found out that the implementation of internal control procedures have been conducted with its administrative, accounting and internal check types in a moderate degree, in addition that the implementation of internal check in an effective manner was the largest and in a high degree, followed by the implementation of an administrative control with a moderate effectiveness and in the last rank was the accounting control in terms of the effectiveness of implementation and in a moderate degree. The study recommended that senior management gives more attention to the administrative and accounting control, and to take the necessary measures to enable the internal auditors to implement it in a way that lead to raise the level of its effectiveness.