The Relationship between the Weakness of Internal Control and the Auditor’s and Legal Inspector’s Report in Insurance Industry

Shohre Yazdani, Mahmood Agha Hosseinali Shirazi, Hanie Noori Nosrat Abad


This research analyzes the relationship between the weakness of internal control and the reports of auditing and legal inspector in insurance industry. The library method was used in setting theories and main concept of research, and evaluating the data related to weakness of internal control system along with auditor’s and legal inspector’s reports. Statistic tools such as Chi-square, Excel, and SPSS to measure the directly observed data. To achieve this goal, 95 audit and legal inspector reports in insurance company from 2008 to 2012 were chosen. The result of the study shows that the main reasons of unacceptable auditor and legal inspector’s reports include weakness or lack of internal control system in debt section of mentioned companies.

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