Today's trends in business have made it essential for almost every institution of microfinance to sustain successful internal control systems. The internal control system has gained great popularity and attracted scholars' attention among many sectors in control activities and the environment, communication, and information, auditing, and accountancy literature across the past years. Lack of sufficient internal control systems leaves the management of finance of microfinance exposed to particular dangers such as wrong financial statements, waste assets of firms, fraud, and mismanagement of essential firm records. Download
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