1. Siam, W., Ghunaimat, A.: Factors affecting the effectiveness of the internal control systems in the Jordanian ministries. Jordan J. Bus. Admin. 7(4), 625–646, 22 (2011)
2. Albakheet, A.: The impact of internal control system on the financial performance of Jordanian civil courts: an empirical study: evidence from Jordan. Jordan J. Appl. Sci. (JJOAS) 19(2), 1–25 (2016)
3. Jeanne, M.: Internal control components and financial performance in public institutions in Rwanda case study: Rwanda Social Security Board (RSSB). Doctoral dissertation, University of Rawanda. Collage of Business and Economic, pp. 56–89, (2019)
4. Edward, B.: Internal Controls and the Quality of Financial Statements in Local Governments Case Study: Wakiso District. Makarere University (2011)
5. Abdullawi, A.: The role of the financial accounting system in evaluating the financial performance of small and medium enterprises. Damascus University J. Econ. Legal Sci. 25(2), 889–942 (2017)