Internal Control Management as a Predictor of Financial Reporting Quality: Evidence from Microfinance Institutions in Bacolod City
Jason B. Cercado·Pauline Regina B. Tomaro·Ma. Nica B. Autea·Jessa M. Algodon·Ericka R. Sagum·Rhizzza Mae S. Giamal
Background: Microfinance institutions (MFIs) serve as a bridge between the formal financial sector and underserved communities needing economic support. Internal control is a critical foundation for MFIs because it strengthens stability, transparency, and trust while supporting effective service delivery to vulnerable communities. Aim: The study aimed to assess the extent of implementation of internal control management and its effect on the quality of financial reporting of microfinance institu