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ABSTRACT. The main objective of this paper is to explore and describe perceived weaknesses in the accountability and transparency of charitable organizations, the communication strategies that firms use in their SEC reports, the relationship between financial reporting quality and debt contracting, and the determinants of internal control deficiencies. The overall results provide strong evidence for the determinants of material weaknesses in internal control over financial reporting, the characteristics of public charities that report internal control problems, the impact of internal control problems on the cost of capital for public companies, and the role of financial reporting quality in debt contracting. pp. 108–113
JEL Codes: M42, G34, O16

Keywords: effective, internal, audit, corporate, governance, deficiency

How to cite: Nicolaescu, Eugen (2013), "The Need for Effective Internal Audit as Part of Good Corporate Governance Practices," Psychosociological Issues in Human Resource Management 1(1): 108–113.

EUGEN NICOLAESCU
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Dimitrie Cantemir Christian University, Romania

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