Internal control weaknesses and profitability influence of audit companies
This article aims to analyze weaknesses of internal control variables that influence the profitability of companies audited in 2018 by an independent audit firm of the State of Bahia. The influences of variables, such as internal control weaknesses, net operating revenue (NOR), net operating margin (NOM), return on invested capital (ROIC), and return on equity (ROE) on the profitability of these companies were analyzed. The results showed statistical significance only of ROIC and NOM in influencing profitability.