Determinants Of The Persistence Of Internal Control Weaknesses

ABSTRACT This study is motivated by a desire to examine the determinants of the persistence of internal control weaknesses. In light of the empirical review and other discussions, a number of questions arose as to whether the size of a company is a determinant of weaknesses in its internal control, to examine if the age of a company a determinant of weaknesses in its internal control as well as to ascertain if a company’s financial performance a determinant of weaknesses in its internal control. The population of this study constitutes banks quoted in the Nigeria Stock Exchange. Questionnaire …