nowadays, advances in information and communication technologies, has provided an opportunity for banks to provide their electronic services to their customers in remote areas. this technological innovation by e–banking systems has brought about many benefits to customers while it has been accompanied by a number of risks including the operational ones. this risks need to be identified and mana...

According to the domestic studies conducted on in the field of internal controls, the gap of providing models for identifying weak internal controls is felt completely. The present study is aimed at providing a model for assessing the quality of internal controls based on the characteristics of the economic unit, the characteristics of auditor as well as their expected goals in the Firm's liste...

The nonprofit sector may suffer financially from inconsistency in regulations and polices surrounding internal control implementation. To address this issue, our study explores how perceived strength differs between for-profit organizations. Furthermore, we examine three components of the Committee Sponsoring Organization framework to determine which might significantly influence whistleblowing...