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 introduce the essence and types of the operational risks and
good practices to manage and control these risks in the Commercial Bank of Syria in
accordance with the Monetary and Credit Council resolutions. Since the correct ap
proach
to the management of operational risks chosen by any bank depends on a variety of factors
including the size enters the bank and its evolution and the nature of its activity and the
level of complexity.
The importance of research by highlighting the most important methods and
indicators used to measure and calculate the operational risk capital requirement to meet
those risks, and see how Commercial Bank of Syria's commitment to implement decisions
of the Monetary and Credit Council for the management of operational risks.
The most important of our findings provide an appropriate environment for the
bank's operational risk management ,but there are weaknesses in the bank's ability to
control and mitigate the operational risk.
