References

ALshbiel, S.O. and H.A. AL-Zeaud, 2012. Management support and its impact on performance of internal auditors at Jordanian public industrial shareholding companies. Global J. Intl. Bus. Res., 5: 1-13.
Direct Link  |  

Abu Bakr, A., 2017. Use the cost system to streamline planning and control. Master Thesis, University of Abu Dhabi, Abu Dhabi, UAE.

Al-Qudah, G., 2011. The impact of accounting information systems on effectiveness of internal control in Jordanian commercial banks field study. Interdiscip J. Contemp. Res. Bus., 2: 365-372.

Al-Zubi, Z., O.S. Shaban and M.E. Hamdallah, 2014. The extent of employees compliance to the internal control system on the reliability and creditability of financial statements. J. Sci. Res. Rep., 3: 939-952.
Direct Link  |  

Alala, O.B. and O. Paul, 2016. Internal audit system on financial performance in public health sector in Kenya. Intl. J. Econ. Commerce Manage., 4: 514-523.
Direct Link  |  

Arena, M., M. Arnaboldi and G. Azzone, 2006. Internal audit in Italian organizations: A multiple case study. Managerial Auditing J., 21: 275-292.
CrossRef  |  Direct Link  |  

Ayagre, P., I. Appiah-Gyamerah and J. Nartey, 2014. The effectiveness of Internal Control Systems of banks, the case of Ghanaian banks. Intl. J. Accoun. Financial Reporting, 4: 377-389.
CrossRef  |  Direct Link  |  

Collins, L. and G. Valin, 1992. [Audit and Internal Control: Financial, Operational and Strategic Aspects]. Dalloz, France, ISBN:9782247013517, Pages: 373 (In French).

Fadzil, F.H., H. Haron and M. Jantan, 2005. Internal auditing practices and internal control system. Managerial Auditing J., 20: 844-866.
CrossRef  |  ASCI  |  

Mary, M., O. Albert and J. Byaruhanga, 2014. Effects of internal control systems on financial performance of sugarcane out grower companies in Kenya. J. Bus. Manag., 16: 62-73.
CrossRef  |  Direct Link  |  

Mohamud, H.A., 2013. Internal auditing practices and internal control system in somali remittance firms. Intl. J. Bus. Social Sci., 4: 1-8.
Direct Link  |  

OECD., 2001. Steering group on corporate governance, corporate governance in OECD member countries: Recent development and trend. Organisation for Economic Co-operation and Development, Paris, France.

Porter, B., D.J. Hatherly and J. Simon, 2008. Principles of External Auditing. Wiley, Chichester, England, UK., ISBN:9780470018255, Pages: 816.

Saidin, S.Z., 2013. Impact of the effective internal control system on the internal audit effectiveness at local government level. J. Soc. Dev. Sci., 4: 16-23.
Direct Link  |  

Sari, N., I. Ghozali and T. Achmad, 2017. The effect of internal audit and internal control system on public accountability: The Emperical study in Indonesia State Universities. Intl. J. Civil Eng. Technol., 8: 157-166.

Shamsuddin, N. and N. Johari, 2014. The effect of internal audit towards internal control system effectiveness. Proceedings of the Conference on Management and Muamalah (CoMM 2014), May 26-27, 2014, Kolej Universiti Islam Antarabangsa Selangor Kajang, Malaysia, ISBN:978-983-3048-92-2, pp: 301-308.

Zureigat, Q.M. and A. Al-Moshaigeh, 2014. Measuring the performance of internal audit function in Saudi listed companies: An empirical study. Intl. Bus. Res., 7: 72-82.
CrossRef  |  Direct Link  |