Browsing ICARE 2018 by Subject "Internal controls"

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The Impact of Internal Controls on Financial Performance in Public Sector Banks in Sri Lanka

Prabath, H.K.E.; Kawshalya, M.D.P. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)

Internal control systems play a major role in every organization to achieve their management objectives. In the recent past, some public sector organizations (specially in baking sector) have been reported some corruptions, ...
The Reliance on Internal Auditors and Internal Controls by External Auditors in Sri Lanka

Gunawardana, N.K.T.D.; Prof. Jayamaha, A. (4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)

This study aims to identify extent to which external auditors rely on internal auditors and internal controls in Sri Lanka through the analysis of primary data collected. The data collection was performed by a well-structured ...

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