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International Journal of Business and Social Science Vol. 4 No. 4; April 2013 165 Internal Auditing Practices and Internal Control System in Somali Remittance Firms Hussein Abdi Mohamud Assistant Lecturer Faculty of Business and Accountancy SIMAD University Mogadishu-Somalia Abstract This article investigated the relationship between Internal Auditing Practices and Internal Control System in Somali remittance firms. The demographic profile of the respondents was age, gender, qualification and experience. The main objectives are to identify the role of Internal Auditing , and to identify the level of Internal Control System .
Internal auditors spend by ensuring that accounting records are properly maintained and reliable. Furthermore the majority of internal audit departments do not have a written audit charter.
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