Internal Auditing Practices and Internal Control System in ...

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.

questionnaire as a research instrument. The findings of this article show that internal auditing practices of remittance firms is effective but there is some limitation about separation of duties. The study also suggests that there is a positive correlation between internal auditing and internal control system.

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  System, Internal, Practices, Control, Auditing, Internal auditing practices and internal control system, Internal auditing practices, Internal auditing and internal control system

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