Title: Determinants of weaknesses in internal control in Tunisian context

Authors: Mohamed Ali Omri, Ghaya El Mouna Ben Nefissa

Addresses: Faculty of Economic Sciences and Management of Tunis, Campus Universitaire El Manar, B.P 248 El Manar II 2092, Tunis. ' Research Unit Finance and Strategy of Business, Institute of Higher Management of Tunis, 41 Rue de la Liberte, Bouchoucha, Bardo 2000, Tunis

Abstract: The recent financial scandals put into question the traditional evaluation approach of financial quality. Now, the quality of financial information is tackled through audit process. The legislator interfered through the various laws reinforcing in this way internal control. In this paper, we deal with firm characteristics which have an impact over the internal control quality taking a sample of 25 firms for the period from 2000 to 2007. Internal control weaknesses are found in young firms, firms with bad financial situation and firms with complex transactions.

Keywords: internal control; weaknesses; financial information; audit quality; Tunisia; information quality.

DOI: 10.1504/IJMFA.2011.041755

International Journal of Managerial and Financial Accounting, 2011 Vol.3 No.3, pp.219 - 236

Published online: 29 Nov 2014 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article