The Effectiveness of Internal Control and Internal Audit and Their Influence on the Business Performance of Small and Medium Enterprises

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{"abstract":"This quantitative study determined the level of effectiveness of internal control and internal audit as well as its relationship to business performance and examined their influence on Small and Medium Enterprises (SMEs). It employed a quantitative-descriptive and cross-sectional research design. The respondents of the study were the accountants or the employees of 21 SMEs within the vicinity of General Santos City, Philippines. The respondents must be employed by the businesses that they work with and have performed at least one internal audit within the entity and must have knowledge in internal controls as well as internal audit. Random sampling and adapted-modified research survey questionnaires were used to identify the respondent’s level of effectiveness of internal control and internal audit and their influence to the business performance of the SMEs. The data gathered were treated using mean, Pearson’s Correlation Coefficient, and multiple regression. Moreover, the results of the study showed that the level of effectiveness of internal control and internal audit and the business performance of the SMEs were considered high with the overall mean of 4.19, 4.32, and 3.97, respectively. Hence, it is recommended to use this study as a basis to identify any potential issues to enhance and strengthen the level of effectiveness of internal control and internal audit and their influence on the SMEs’ business performance.","abstract_source":"original","authors":["Lara Ericka Peroy","Suad Balating","Cherry Mae Bayang","Jonnel Glodove","Ailyn Mindog","Cliff Kirl Lubon"],"date":"2024-07-01","doi":"10.5281/zenodo.12611912","id":3164,"issue":6,"journal":{"issn":"2822-4353","name":"Psychology and Education: A Multidisciplinary Journal"},"pdf_sha256":"fe77c8bfdb0573a96aebcba274d6351099519714809dd2e89e011ae57628d359","schema":"scimatic-article/1","title":"The Effectiveness of Internal Control and Internal Audit and Their Influence on the Business Performance of Small and Medium Enterprises","volume":21}

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  -d '{"jsonrpc":"2.0","id":1,"method":"eth_call","params":[{"to":"0x0E596B4bb924937aA35D9b342A90347ed6F05eF8","data":"0xf3e0c2900000000000000000000000000000000000000000000000000000000000000c5c"},"latest"]}'

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