تلخیص
The fundamental reason for the examination is to explain
the relationship between the Internal Audit Functions (IAF)
and the nature of financial reporting quality in the segment
of the Pakistan textile. Samples of 100 internal auditors of
fifty different textile units which are located in the Punjab
province are taken for this study. The data was collected by
(Questionnaire).The study provided the findings that when
the IAF and external audit have strong relationship with
each other by having regular meetings and more
collaboration in the preparation of the annual audit, the
textile units showed high quality in the financial reporting.
The results of the study propose that there is certain
relationship exists between the IAF commitment during the
time spent the money related accounting and the nature of
the budgetary reporting. The discoveries of the study
prescribe that IAFs play an essential part in the way of the
financial reporting. The major limitations of this research
are cost, time, research culture and the scarcity of the
internal auditor.
Abdul Hameed, Dr. Abou Bakar, Nouman Mughal, Muhammad Imran. (2017) The Internal Audit and Financial Reporting Quality, Paradigms , Vol 11, Issue 2 .
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