Determinants of weaknesses in internal control in Tunisian context

The recent financial scandals put into question the traditional evaluation approach of financial quality. Now, the quality of financial information is tackled through audit process. The legislator interfered through the various laws reinforcing in this way internal control. In this paper, we deal with firm characteristics which have an impact over the internal control quality taking a sample of 25 firms for the period from 2000 to 2007. Internal control weaknesses are found in young firms, firms with bad financial situation and firms with complex transactions.