Control Environment, Risk Assessment and Monitoring in United Arab Emirates Businesses

  • Hikmat AlRawiEmail author
  • Narcisa Roxana Mosteanu
  • Ibaa H. Alrawi
Conference paper
Part of the Advances in Science, Technology & Innovation book series (ASTI)


The objective of this study reflects an atmosphere conducive to the effective operation of the accounting information system and control activities in UAE business. An empirical survey using a questionnaire was carried out to achieve this objective. The case study taken into analyses is based on one hundred valid questionnaires were randomly distributed to different types of UAE businesses and subsequently collected. The collected data were analyzed using the statistical package for social sciences (SPSS) version 12 the survey results revealed a significant positive relationship within the variables: 1. Management Philosophy and Operating Style, 2. Organization Structure, 3. Methods of assigning authority and responsibility, 4. Board of Directors integrity and Ethical Values, Commitment to Competence, 5. Human Resource Policies and procedures, 6. Risk Assessment, and 7. Monitoring. The results also revealed that the applicable Control Environment, Risk Assessment and Monitoring Auditing of this paper. The results of the study will enable accountants and others in the profession to foresee risk assessments and monitoring internal audit for the success of businesses.


Control environment Risk assessment Monitoring 


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Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  • Hikmat AlRawi
    • 1
    Email author
  • Narcisa Roxana Mosteanu
    • 1
  • Ibaa H. Alrawi
    • 2
  1. 1.College of Business AdministrationAmerican University in the EmiratesDubaiUAE
  2. 2.Morocco UniversityRabatMorocco

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