Record Details

The Relationship between the Weakness of Internal Control and the Auditor’s and Legal Inspector’s Report in Insurance Industry

Academic Journal of Accounting and Economic Researches

View Archive Info
 
 
Field Value
 
Title The Relationship between the Weakness of Internal Control and the Auditor’s and Legal Inspector’s Report in Insurance Industry
 
Creator Yazdani, Shohre
Shirazi, Mahmood Agha Hosseinali
Noori Nosrat Abad, Hanie
 
Description This research analyzes the relationship between the weakness of internal control and the reports of auditing and legal inspector in insurance industry. The library method was used in setting theories and main concept of research, and evaluating the data related to weakness of internal control system along with auditor’s and legal inspector’s reports. Statistic tools such as Chi-square, Excel, and SPSS to measure the directly observed data. To achieve this goal, 95 audit and legal inspector reports in insurance company from 2008 to 2012 were chosen. The result of the study shows that the main reasons of unacceptable auditor and legal inspector’s reports include weakness or lack of internal control system in debt section of mentioned companies.
 
Publisher Academic Journal of Accounting and Economic Researches ISSN 2333-0783
 
Contributor
 
Date 2018-02-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/620
 
Source Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 3, No 1 (2014): January 2014
2333-0783
2375-7493
 
Language eng
 
Relation http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/620/401
 
Rights Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0