• Imran Khan, Md. Mahiuddin Sabbir, Md. Anisul Islam Sajib

Abstract

Internal control plays a significant role in maintaining sustainable development of any industry. Preventing and detecting fraud and protecting the organization's resources as a whole can be achieved easily through proper internal control practices. In this study several aspects of internal control practices in the Information Technology (IT) sector have been identified. Sample of thirty companies were chosen from both public and private sector. Primary data were collected through a questionnaire survey. Results indicate that most of the cases companies are practicing acceptable level of internal control, while in some cases they are not doing so accordingly which can be the concerning sectors for further improvement. The findings of this paper will help managers, owners, board of directors, audit committee and other controlling bodies get an overview of the internal control practices within Information technology (IT) sector.
How to Cite
KHAN, MD. MAHIUDDIN SABBIR, MD. ANISUL ISLAM SAJIB, Imran. Internal Control Practices of Information Technology Sector (IT Industry) in Bangladesh. Global Journal of Management And Business Research, [S.l.], mar. 2017. Available at: <https://journalofbusiness.org/index.php/GJMBR/article/view/2202>. Date accessed: 28 june 2017.