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Internal Control Practices of Readymade Garments Sector (Textile Industry) in Bangladesh

Author

Listed:
  • Saha, Anup Kumar

    (Jagannath University)

  • Mondal, Kartik Chandra

    (ASAUB)

Abstract

Internal control has a pivotal role in ensuring sustenance of any industry because it plays an important role in preventing and detecting fraud and protecting the organization's resources. This study has found many factors that are relevant for internal control practices in readymade garments (RMG) sector. These vary from maintenance of employees’ job description to bonding employees with special access. In many variables these companies are practicing acceptable level of internal control, while in some they are not doing so good and have ample scope to improve that level. RMG sector is mainly populated with sole proprietorship firms and they do not allocate much resource to such practice. Even then the concern for internal control has to be implemented to ensure long lasting role in the economy.

Suggested Citation

  • Saha, Anup Kumar & Mondal, Kartik Chandra, 2012. "Internal Control Practices of Readymade Garments Sector (Textile Industry) in Bangladesh," Asian Business Review, Asian Business Consortium, vol. 1(1), pages 67-71.
    • Handle: RePEc:ris:asbure:0165
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    More about this item

    Keywords

    Readymade Garment (RMG) Industry; Internal Control (IC); Grievance Procedure; Corporate Code of Conduct; Cost-Benefit Analysis;
    All these keywords.

    JEL classification:

    • L67 - Industrial Organization - - Industry Studies: Manufacturing - - - Other Consumer Nondurables: Clothing, Textiles, Shoes, and Leather Goods; Household Goods; Sports Equipment

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