This study aims to state the extent of the contribution of internal audit in the reduction of operational risks faced by Islamic banks in Syria in order to protect and continuity. To achieve this goal, the researcher depends on the style of the quest
ionnaire that has been distributed to workers in the management of banking operations and management of the internal audit in Islamic banks operating in Syria, that are 3 banks, where the total number of workers in both the Department of Banking Operations and Internal Audit Department is 70 employees, and has been distributed to 70, and collected 60 valid questionnaires for the study: 45 questionnaires relate to the Department of Banking Operations, 15 to the Internal Audit Department. The findings of this study showed that the Internal audit contribution in reduction of operational risks faced by Islamic banks in Syria, from the standpoint of the two specimens, the most important study, as recommended by the necessity of activating the role of the Internal Audit Department in the process of operational risk management in Islamic banks to ensure its continuity.
This research aims to formulate an integrated model for voluntary disclosure information in the Syrian business environment, and to test the application of the proposed model in the financial statements of the year (2012) for the (22) listed companie
s in DSE.
To achieve the research goals, the research was based on the previous studies and related researches, to formulate the model and test its validation to be applied. The research tested if the listed companies in DSE disclosed any of the information which
is contained in the suggested model, by reviewing each of the (22) financial statements of the listed companies and the disclosed information was then quantified.
The research has many results as the model is validated for measuring the purposes of the voluntary disclosure. The listed companies of DSE disclosed acceptable information which is included in the model. The disclosing percentage was very low
with the highest percentage being (10%).
This Research aims to study the role of voluntary disclosure in consolidating trust in financial reports. To achieve this goal, a questionnaire was used as a tool in gathering the necessary data. The questionnaire was distributed to the two samples o
f the study; 48 questionnaires were distributed to the external auditors accredited
by SCFMS, and 44 were distributed to the internal auditors in the listed companies of DSE. Of the returned questionnaires, there were (40, 36) returned from the first and second sample by turns. SPSS was used in analyzing the data and testing the hypothesis. The research found that the voluntary disclosures effectively consolidate the trust in the financial reports of the Listed Companies of DSE, and there were no
material differences between the opinions of the two samples.
This paper seeks to assess the extent to which the auditing profession in Syria
depends on risk assessment. This study starts by analyzing the importance of the risk
approach and its implications for contemporary auditing. The study intends to exam
ine to
what extent, if at all, the Syrian auditing profession takes the assessment of auditing risk
factor into consideration and the correlation, if any, between risk and other related factors
such as business risk, assessment risk, and control risk. To this end, the researcher designs
a questionnaire and sends it to 100 auditors through the Association of Syrian Certified
Accountants. 51 questionnaires are properly filled. To analyze data, SPSS package has
been used. The results have clearly confirmed the hypothesis that the auditing profession in
Syria does not depend on risk assessment.
This research intends to study the implementation of the ISA 1 and ISA 220 relating
to quality control by the Syrian audit profession. The paper starts by assessing the
importance of quality control in auditing and the international lobbying to rai
se the level of
quality control in the auditing profession through the application of audit standards which
state that flexibility and keeping all relevant circumstances in mind are necessary.
To obtain realistic results, a questionnaire of 23 questions has been distributed to a
sample of 100 Syrian chartered accountants working in the field of companies’ audit. The
distribution of questionnaire has been carried out by the Syrian Association of Chartered
Accountants. The researcher has received 38 valid replies which have been systematically
classified and tested by SPSS package. The results revealing and can be considered
representative of Syrian chartered accountants.
The results reveal that the Syrian performance of chartered accountants falls way
short of any credible implementation of quality control. Basically, this can be due to the
absence of quality control "culture", on the one hand, and the lack of independence, on the
other. This is despite the fact that these two factors (quality control "culture" and the lack
of independence) are considered, by many, the cornerstone of the quality control doctrine.
In so many auditing firms, it was clear that there were no communication channels
between dissatisfied employees and the administration. Furthermore, the level of human
resources was less than satisfactory.
The results indicated that the auditing profession in Syria is not compatible with the
laws and regulations of auditing, namely: the 4years rule and 4 companies rule. Moreover,
auditors do not stand up to the level of satisfaction the investors are looking for.
The purpose of this study is to investigate the role of internal
auditing units in managing risks in Jordanian insurance corporations.
To achieve the objective of this study, a survey questionnaire
consisting of the three sections: Risk assignments، risk assessment and
risk responsiveness was distributed.
