Table 3 Number of Companies With Set Up Internal Controls
Related Figures (4)
The Structure of Respondents The research survey was carried out in the fourth quarter of 2017 using a cross section study-surveys. A mpirical study of the role of internal audit in increasing the quality of operations was carried out on a sampl f 100 companies. The survey was sent to accountants and to internal auditors, but also to employees wh upervise the conduct of business activities in the company. Survey questionnaires were sent to respondents vi -mail. Survey questionnaires contained most of the questions of closed type, with one or more answers bein ffered. Some questions have the possibility for the respondent to write down his answers, experiences, an uggestions. In the observed period, the survey questionnaires were returned by a total of 97 respondent: yhich makes the rate of return 97% which can be considered acceptable in this type of research, therefore it ca e concluded that the results of the research were formed by the basic significance data, thus fulfilling researc >quirements. Rules for Internal Control and Company Size According to answers 69.1% does not do cash transactions, but most of them do not have internal controls. The Effect of Implementation of Internal Controls
