Determinants Of Internal Control Effectiveness And Lending Among SMEs
Olufemi Aladejebi
Broschiertes Buch

Determinants Of Internal Control Effectiveness And Lending Among SMEs

Effectiveness Of Internal Control And Lending Among SMEs

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This book establishes the determinants of internal control effectiveness and performance among small and medium enterprises in Lagos metropolis. Internal control was measured using the five elements of internal control as instituted by the Committee of Sponsoring Organizations of Treadway Commission Framework of Internal Controls. These elements are control environment, risk assessment, information and communication, control activities and monitoring. It is recommended that SME owners should continue to maintain strong internal control system. Capital is one of the important factors determinin...