...Mohamad Ridhuan Mat Dangi; Anuar Nawawi; Ahmad Saiful Azlin Puteh Salin Purpose The purpose of this study is to determine whether higher-learning institutions have sufficient internal controls to manage whistle-blowing or similar means when encountering repetitive complaints requiring similar...

...Mohammad Reza Abbaszadeh; Mahdi Salehi; Seyed Masoud Faiz Purpose This study aims to investigate the relationship between information technology and internal controls of state agencies in Iran. Design/Methodology/Approach The research population includes all auditors and managers working...

... and observation. The research analysis was conducted by using COSO Internal Control – Integrated Frame work 2013 as guidance. Findings It is revealed that a company practices risky inventory management in keeping stock, as it relies heavily on third-party warehousing services beyond the control of the company...

...Anuar Nawawi; Ahmad Saiful Azlin Puteh Salin Purpose The purpose of this study is to identify weaknesses in the internal control of the stock management processes and provide recommendations to improve those weaknesses. The study also analyses whether the current stock management processes...

...Mahdi Salehi; Mostafa Bahrami Purpose The purpose of the present research is to examine the effect of internal control and risk management on earnings quality of companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approach Data were collected from 560 listed firms on TSE...

.... Design/methodology/approach These features are often involved in the discussions under the topic of internal control and describe the operational characteristics of ethical banking within the framework of Rastin Banking. Findings This study refers to the principles of Rastin Banking, including...