A Proposed Framework for the Development of the Internal Control System According to the COSO Model: An Applied Study

The research aims to develop the internal control system in Gaza's municipalities accordance with proposed COSO model achieve goal for which it was found. used analytical descriptive curriculum prepare applied aspect of study, where two researchers data collected by study tool, a questionnaire that is specifically designed purpose. followed thorough survey methodology apply instrument all 122 Ministry Local Government employees who operate various units Gaza Strip municipalities. results indicated positive impact components (control environment, activities, risk assessment, information and communication systems, monitoring follow-up) on development Strip. recommends you should have rely manual based upon updated standards be commensurate work activity local bodies. Furthermore, establishment specialized department fundraising oversee project finance from donors activation an awareness guidance committee within municipal sector raise role.