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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.
Today, in businesses worldwide, the internal control functioning become very important for their operation and achieving the objective of organizations. The role of internal auditing is to assess the effectiveness of the internal control system and to find out whether the system is functioning as intended (Fadzil, Haron & Jantan, 2008).
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