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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 .
control system and to find out whether the system is functioning as intended (Fadzil, Haron & Jantan, 2008). The demand of internal audit unit in most African countries increased since its early inception 1930; however internal audit practices are not fully exercised (Giorgis, 2004). For example in Ethiopia Less attention is given to
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