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
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Title |
The Relationship between the Weakness of Internal Control and the Auditor’s and Legal Inspector’s Report in Insurance Industry
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Creator |
Yazdani, Shohre
Shirazi, Mahmood Agha Hosseinali Noori Nosrat Abad, Hanie |
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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.
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Publisher |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783
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Contributor |
—
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Date |
2018-02-06
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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Format |
application/pdf
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Identifier |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/620
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Source |
Academic Journal of Accounting and Economic Researches ISSN 2333-0783; Vol 3, No 1 (2014): January 2014
2333-0783 2375-7493 |
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Language |
eng
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Relation |
http://worldofresearches.com/ojs-2.4.4-1/index.php/ajaer/article/view/620/401
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Rights |
Copyright (c) 2018 Academic Journal of Accounting and Economic Researches ISSN 2333-0783
http://creativecommons.org/licenses/by-nc/4.0 |
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