The Contribution of Internal Audit in the Reduction of Operational Risks of Islamic Banks in Syria (Field Study)

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 questionnaire 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.

Importance of internal audit in the Jordanian public shareholding companies and reducing the risk of personal provisions for preparers of financial statements

This study aimed to identify the positive aspects to help improve quality internal audit, including reducing the risk of wiser personal to the authors of the lists to financial and to identify the efficiency and effectiveness of the internal auditor in applying the standards of Internal Audit accepted. And to identify the efficiency of the work of staff in all departments and especially with regard to the audit procedure and the authors of the lists and financial statements of commercial banks of Jordan, as well as to identify the internal control system in light of the evolution of electronic processing used and the control procedures for the operations of the Commercial Bank and the extent to which reliability and avoid for personal provisions erroneous findings of this study to several conclusions and recommendations, among which was a commitment to good and acceptable standards of internal auditing standards, especially concerning the characteristics independence, objectivity, competence and professional due diligence and a link to the size of the internal audit quality Bank's capital and there is a shortage in the number of simple internal auditors. The most important recommendations was on the Jordanian Commercial Banks set a number sufficient internal auditors and qualified rehabilitation auditors continuously and must be on the Central Bank of Jordan and the organizers of the work of Jordanian Commercial Banks to issue further instructions to force banks to comply with the standards of internal audit to ensure the reduction of the personal provisions for preparers of financial statements commercial banks in Jordan. ...

The Role of Risk Management’s Internal Audit Procedures on the Financial Reporting Reliability (Field Study in Private Banks)

This resaerch aims at studying the relationship between internal audit procedures related to risk management and financial reporting reliability in private banking sector which is considered as the most important one affected directly by the economical development; and which its results are reflected on the whole financial society. That occurs by clarifying the procedures contribution in examining and evaluating risk management effectiveness, besides their roles in enhancing and developing it to increase financial reporting reliability. The study concluded that: Examining and evaluating risk management by internal audit enhances financial reporting reliability according to internal and external auditors. Also There is no significant differences in opinins between internal and exernal auditors about the effet of risk management’s internal audit procedures on the financial reporting reliability.