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The Impact of Internal Control on the Profitability of Microfinance Institutions in Senegal


  • Gnilane Ndiaye

    (Huazhong University of Science and Technology)

  • Cheng BO

    (Huazhong University of Science and Technology)

  • V. V. Azenga

    (Huazhong University of Science and Technology)

  • Juniter Kwamboka

    (Huazhong University of Science and Technology)


The purpose of this study is "Designing an excellent service model on Population and Civil Registration Service in the city of Metro ". The conclusions obtained from this study are (1) Problems in excellent service at Population and Civil Registration Service in the city of Metro based on their nature are divided into two types, which is uncontrolled (missed) and which is controlled (difficult). Uncontrolled problems are problems that should not need to exist, but they appear as an unavoidable problem whereas problems that are controlled are problems whose level of difficulty can be controlled. (2). The focus of service in population administration services in an institutional model emphasizes speed and convenience and does not pay attention to the simplicity of requirements and so to improve its quality it is necessary to pay attention to safety factors. (3) There are still many brokers in the services of the city of Metro Population and Civil Registration Service due to lack of supervision from the relevant agencies, not yet clear the application of Procedure Service Standards as well as the lack of socialization to the public about the service rates and service procedures. Key Words:EPS, ROA, Profit Margin, ROE, Internal Control

Suggested Citation

  • Gnilane Ndiaye & Cheng BO & V. V. Azenga & Juniter Kwamboka, 2019. "The Impact of Internal Control on the Profitability of Microfinance Institutions in Senegal," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 8(2), pages 41-51, April.
  • Handle: RePEc:rbs:ijbrss:v:8:y:2019:i:2:p:41-51

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    References listed on IDEAS

    1. Ionel BOSTAN & Veronica GROSU, 2010. "The Role of Internal Audit in Optimization of Corporate Governance at the Groups of Companies," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 2(2(543)), pages 89-110, February.
    2. Demiroglu, Cem & James, Christopher, 2011. "The use of bank lines of credit in corporate liquidity management: A review of empirical evidence," Journal of Banking & Finance, Elsevier, vol. 35(4), pages 775-782, April.
    3. Aaron Cohen & Gabriel Sayag, 2010. "The Effectiveness of Internal Auditing: An Empirical Examination of its Determinants in Israeli Organisations," Australian Accounting Review, CPA Australia, vol. 20(3), pages 296-307, September.
    4. Phillips, Robert & Freeman, R. Edward & Wicks, Andrew C., 2003. "What Stakeholder Theory is Not," Business Ethics Quarterly, Cambridge University Press, vol. 13(04), pages 479-502, October.
    5. Nicholas M. Odhiambo, 2009. "Interest rate reforms, financial deepening and economic growth in Kenya:an empirical investigation," Journal of Developing Areas, Tennessee State University, College of Business, vol. 43(1), pages 295-313, September.
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