Internal Auditing Practices and Internal Control System in Somali Remittance Firms
Hussein Abdi Mohamud

Abstract
This article investigated the relationship between Internal auditing practices and internal control system in Somali remittance firms. The demographic profile of the respondents was age, gender, qualification and experience. The main objectives are to identify the role of internal auditing, and to identify the level of internal control system. The study is based on 83 target population especially Accountants, finance director, chief cashier and chief executive officer in remittance firms Descriptive and correlation analysis was used . It administers questionnaire as a research instrument. The findings of this article show that internal auditing practices of remittance firms is effective but there is some limitation about separation of duties. The study also suggests that there is a positive correlation between internal auditing and internal control system.

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