CiteNScope — Scholarly Index & Analytics
Discover / IJRBSPUBLICATION RECORD

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

Gnilane Ndiaye · Cheng BO · V. V. Azenga · Juniter Kwamboka

International Journal of Research in Business and Social Science · 2019 · Vol. 8 / Issue 2 · 41-51

Research reach

Publication metrics

External links open provider records or DOI searches. Provider counts are not combined. Mendeley readership measures saves, not citations.

Dimensions

Live provider badge. If unavailable, use the Dimensions link above.

CROSSREF CITATIONS3

Observed 21 Oct 2026, 07:22 UTC

OpenAlex · Citations7Cached provider observation

Observed 21 Oct 2026 00:49 UTC

Mendeley · Readers—No verified count available

OpenAlex and Mendeley observations refresh on article visits, at most once per 24 hours. Unavailable data is not zero. Google Scholar opens a DOI search.

OpenAlex / Citation year

Annual citations to this article

View provider totals ↑

Citations received by this article, grouped by the year of the citing work. Crossref and OpenAlex lifetime totals remain separate in Publication metrics.

2017–2026 Annual history last updated:

Citations received

OpenAlex · year of the citing work

OpenAlex

Hover over a year or focus the chart and use arrow keys to inspect values.

2017–2026 annual-history window. 2026 is year to date. Unknown years have gaps.

View data & coverage

2026 is incomplete. Within a successfully fetched ten-year window, omitted years mean zero. Years beyond a saved observation’s window remain unknown (—). Older citations are excluded, so this chart’s sum may differ from the OpenAlex lifetime total. The date above belongs to this annual history; an unsuccessful refresh keeps the previous observation.

Overview

Abstract

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.

Keywords: {'name': 'EPS'}, {'name': 'ROA'}, {'name': 'Profit Margin'}, {'name': 'ROE'}, {'name': 'Internal Control'}

Authors & affiliations

Gnilane Ndiaye
Affiliation not supplied

Cheng BO
Affiliation not supplied

V. V. Azenga
Affiliation not supplied

Juniter Kwamboka
Affiliation not supplied

Deposited references

Supplied references, not a list of publications citing this article.

Ali, s. I. (2017). The effect of internal audit on financial performance of microfinance institutions in kenya.

Amudo, A., & Inanga, E. L. (2009). Evaluation of internal control systems: A case study from Uganda. International Research Journal of Finance and Economics, 27(1), 124-144.

Beasley, M., Chen, A., Nunez, K., & Wright, L. (2006). Working hand in hand: Balanced scorecards and enterprise risk management. Strategic finance, 87(9), 49.

DOI: 10.2308/accr.2008.83.3.665

Berona, D. (2005). Tilting at windmills: A novel of Cervantes and the errant knight: Bowker Magazine Group Cahners Magazine Division 249 W 17th St, New York, NY 10011 USA.

DOI: 10.1108/09564239410068670

Bostan, I., & Grosu, V. (2010). The Role of Internal Audit in Optimization of Corporate Governance at the Groups of Companies. Theoretical & Applied Economics, 17(2).

Cescon, F., Costantini, A., & Rossi, G. (2013). The influence of business strategy and ownership on management accounting innovations and risk management techniques: An empirical analysis in large manufacturing companies in Italy. Udine, Italy: University of Udine, Department of Economics and Statistics.

DOI: 10.1111/j.1835-2561.2010.00092.x

DOI: 10.1016/j.jbankfin.2010.10.020

Gjerdrum, D., & Peter, M. (2011). The new international standard on the practice of risk management–A comparison of ISO 31000: 2009 and the COSO ERM framework. Risk management, 31(2), 8-13.

DOI: 10.5465/256993

DOI: 10.2308/accr-50732

DOI: 10.2308/isys-50255

Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2010). Intermediate accounting: IFRS edition (Vol. 2): John Wiley & Sons.

Laudon, K. C., & Laudon, J. P. (2011). Essentials of management information systems: Pearson Upper Saddle River.

DOI: 10.2308/iace-50121

Nuryanto, M., & Afiah, N. N. J. W. R. o. B. R. (2013). The impact of apparatus competence, information technology utilization and internal control on financial statement quality (study on local government of Jakarta province-Indonesia). 3(4), 157-171.

DOI: 10.1353/jda.0.0044

DOI: 10.2308/acch.2001.15.4.401

DOI: 10.5840/beq200313434

Raghunandan, K., & Rama, D. V. J. I. A. (1994). Management reports after COSO. 51(4), 54-60.

DOI: 10.1111/j.1540-5915.1989.tb01421.x

Sodan, U. D. H., & Hadank, B. Zur demokratischen Legitimation des Gemeinsamen Bundesausschusses.

DOI: 10.1177/109019819201900304

Vijayakumar, A., & Nagaraja, N. (2012). Internal Control Systems: Effectiveness of Internal Audit in Risk Management at Public Sector Enterprises. BVIMR Management Edge, 5(1).

Wong, S. J. W. B., Washington, DC. (2012). What have been the impacts of World Bank Community-Driven Development Programs? CDD impact evaluation review and operational and research implications.