摘要：Inspired by the assertion that preventative measures can prevent the failure of business enterprises,this paper sought to determine the types of internal controls and the degree to which SMEs implemented them in the central business district of Harare in Zimbabwe.By completing semi-structured questionnaires,the 135 respondents generated the quantitative data,which was analysed utilising Version 25 of the Statistical Package for the Social Sciences (SPSS) software.The results revealed that the conventional internal controls which are customary in larger business enterprises were either absent or not adequately implemented in the SMEs.A cross-gender comparison suggested that female-led SMEs were more likely to implement internal control systems than their male counterparts.By empirically justifying the need for internal control systems in SMEs,this paper contributes to both theory and practice,by reaffirming the effectiveness of internal controls and emphasising how their effective implementation can increase the sustainability of this business cohort.
关键词：sustainability;small and medium-sized enterprises (SMEs);internal controls
