Subscribe to the gold package and get unlimited access to Shamra Academy
Register a new userThe role of internal audit in the activation of governance in the banking sector An Empirical Study of the Commercial Bank of Syria Lattakia
دور المراجعة الداخلية في تفعيل الحوكمة في القطاع المصرفي دراسة ميدانية في المصرف التجاري السوري باللاذقية
1899
1 45
0
(
0
)
Created by
Shamra Editor
Ask ChatGPT about the research
يهدف البحث إلى دراسة دور المراجعة الداخلية في تفعيل الحوكمة في المصرف التجاري السوري باللاذقية. و لتحقيق أهداف البحث تمّ تصميم استبانة و توزيعها على (43) إدارياً من العاملين بالمصرف. تمّ استخدام المنهج الوصفي التحليلي باستخدام الأدوات اللازمة لجمع الأدلة و البيانات. و بعد الدراسة و التحليل تمّ التوصل إلى النتائج الآتية: 1- إن تطبيق نظام محكم لأعمال المراجعة الداخلية، يؤدي إلى تفعيل الحوكمة في المصرف التجاري السوري باللاذقية. 2- إن القيام بعملية المراجعة الداخلية وفق المعايير المهنية الواجبة، يؤدي إلى تفعيل الحوكمة في المصرف التجاري السوري باللاذقية. 3- إن استقلالية إدارات المراجعة الداخلية يؤدي إلى تفعيل الحوكمة في المصرف التجاري السوري باللاذقية. 4- إن متابعة و تقييم نظم و إجراءات إدارة المخاطر، تؤدي إلى تفعيل الحوكمة في المصرف التجاري السوري باللاذقية.
The research aims to study the role of internal audit in the activation of governance in the Commercial Bank of Syria Latakia. To achieve the objectives of the research a questionnaire was designed and distributed to (43) managers of the bank Staff. The researcher used the descriptive method and analytical method using the tools necessary for the collection of evidence and data. After study and analysis was reached the following conclusions: 1- The application of an elaborate system of internal audit leads to the activation of governance in the Commercial Bank of Syria Latakia. 2- Making internal audit in accordance with professional standards of due diligence leads to the activation of governance in the Commercial Bank of Syria Latakia. 3- The independence of the internal audit departments leads to the activation of governance in the Commercial Bank of Syria Latakia. 4- The monitoring and evaluation systems and risk management procedures lead to the activation of governance in the Commercial Bank of Syria Latakia.
Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى تحليل دور المراجعة الداخلية في تفعيل الحوكمة في المصرف التجاري السوري بمدينة اللاذقية. لتحقيق هذا الهدف، تم تصميم استبانة وتوزيعها على 43 إدارياً من العاملين بالمصرف. استخدم الباحثون المنهج الوصفي التحليلي لجمع وتحليل البيانات. توصلت الدراسة إلى أن تطبيق نظام محكم للمراجعة الداخلية، والالتزام بالمعايير المهنية، واستقلالية إدارات المراجعة الداخلية، ومتابعة وتقييم نظم وإجراءات إدارة المخاطر، جميعها تسهم في تفعيل الحوكمة في المصرف. كما أكدت النتائج على أهمية توفير التدريب المستمر للمراجعين الداخليين، وضمان استقلاليتهم، وتطبيق نظم فعالة لإدارة المخاطر.
Critical review
دراسة نقدية: على الرغم من أن الدراسة تقدم تحليلاً شاملاً لدور المراجعة الداخلية في تفعيل الحوكمة، إلا أنها تعتمد بشكل كبير على البيانات المستمدة من استبانة واحدة فقط، مما قد يحد من تعميم النتائج. كان من الممكن تعزيز الدراسة باستخدام أساليب بحثية متعددة مثل المقابلات العميقة أو تحليل الحالات الدراسية. كما أن التركيز على عينة صغيرة نسبياً من الإداريين قد لا يعكس الصورة الكاملة لتأثير المراجعة الداخلية على الحوكمة في المصرف. بالإضافة إلى ذلك، كان من الممكن تقديم توصيات أكثر تفصيلاً حول كيفية تحسين نظم المراجعة الداخلية في المصارف السورية بشكل عام.
Questions related to the research
-
ما هو الهدف الرئيسي من الدراسة؟
الهدف الرئيسي من الدراسة هو تحليل دور المراجعة الداخلية في تفعيل الحوكمة في المصرف التجاري السوري بمدينة اللاذقية.
-
ما هي المنهجية التي استخدمها الباحثون في هذه الدراسة؟
استخدم الباحثون المنهج الوصفي التحليلي لجمع وتحليل البيانات، وتم تصميم استبانة وتوزيعها على 43 إدارياً من العاملين بالمصرف.
-
ما هي النتائج الرئيسية التي توصلت إليها الدراسة؟
توصلت الدراسة إلى أن تطبيق نظام محكم للمراجعة الداخلية، والالتزام بالمعايير المهنية، واستقلالية إدارات المراجعة الداخلية، ومتابعة وتقييم نظم وإجراءات إدارة المخاطر، جميعها تسهم في تفعيل الحوكمة في المصرف التجاري السوري.
-
ما هي التوصيات التي قدمتها الدراسة لتحسين دور المراجعة الداخلية في تفعيل الحوكمة؟
أوصت الدراسة بزيادة الاهتمام بوظيفة المراجعة الداخلية، متابعة تطور مفاهيم ومبادئ المعايير الدولية للمراجعة الداخلية، تدعيم استقلالية المراجعة الداخلية، تركيز الاهتمام على إدارة المخاطر، نشر مفهوم وثقافة الحوكمة، والتدريب المستمر للمراجعين الداخليين.
References used
Black et. Al., Does Corporate Governance Affect Firm Value? Evidence from Korea, Korea University Business School, 2003, 7
Brown, Lawrence D. and Caylor, Marcus L., Corporate Governance and Firm Performance, 2004, 5
Gerrit Sarens, The role of internal auditing in corporate governance: qualitative and quantitative insights on the influence of organizational characteristics, Dissertation doctor, 2007, 4
rate research
Read More
The banking sector shapes a main backbone of economy in any country, given the great services provided by the economic life in any society, in addition to the significant developmental role play as a motivator and a engine of development wheel, and l
ike all other institutions banks seem subject to the competition element among them in the domain of credit granting.
The significant developments in the financial sector at the level of the world marked by the enormous technological progress in the banking industry, and the introduction of new financial instruments some financial crises, and most of the crises in the financial sector problems were common denominator where the banks, experts attributed this to increased risks, led by banking credit risk arising from credit granting, therefore it was necessary for each bank to put specific controls that guarantee the possibility of increasing granting credit while maintaining risk within acceptable limits, this requires the availability of an efficient system of credit analysis.
Here they sought researcher of this study is to focus on the study of credit made in the Commercial Bank of Syria, which overlook a lot of the important aspects that need to be studied and which may constitute a starting point for risk, Which leads in turn to stumble in the future, the researcher in theoretical section depended on the descriptive approach to what is stated in the most important books and references Banking and Finance, and depended on field study in the practical side to get to know the reality of the studies conducted by the Commercial Bank of Syria before granting loans and advances.
The goal of the researcher of this study to verify the existence of a certified system of credit analysis at the Commercial Bank of Syria, and the efficiency analysis in commercial bank credit to reduce the size of the credit risk associated with the granting of loans.
The most important results lack a holistic system of system credit analysis at the Commercial Bank of Syria, particularly with regard to financial ratios used in the analysis process, the adoption of curriculum diversification to reduce risks associated with the granting of credit, The bank's focus on collateral and personal for the granting of loans, and credit analysis neglects to identify the purpose of the granting of the loan as well as the history of banking transactions for credit applicants with other banks.
The research aims to study the impact of information technology on the quality of banking services in the branches of the Commercial Bank of Syria province of Latakia. To achieve the objectives of the research, a questionnaire was developed and distr
ibuted to 201 workers, and (183) questionnaire were suitable to analyze, a response rate (91.04%), and based on applying simple regression to assess the relationship between the information technology and the quality of banking service dimensions, the research found the following results:
1- There is a strong and positive correlation between the hardware equipment and the quality of banking service, where it was found that (79.7%) of the discrepancy in the quality of banking services is explained after the equipment.
2- There is a strong and positive correlation between a online banking service and service quality, it was found that (69.2%) of the discrepancy in the quality of banking services is explained after the Internet.
3- There is a strong and positive correlation between communications and banking service quality, where it was found that (65.9%) of the discrepancy in the quality of banking services is explained after the communication.
4- There are acceptable and positive correlation between post-efficiency of human resources and banking service quality, where it was found that (59.9%) of the discrepancy in the quality of banking services is explained by the efficiency of human resources.
The aim of this study was to investigate the role played by audit committees to improve the quality of the external audit, and for that it has the researcher to divide the study into three chapters included the first chapter the concept and the origi
ns and elements of the audit committee in general, and then eat in the second quarter the most important aspects of the special audit committee of and domestic point of view, as the law including in particular the Syrian Resolution No. 31 for the year 2008, while in the third chapter researcher reviewed the role of the audit committee in the process of external audit. To achieve the goal of the research, was designed form questionnaire includes a number of parameters have been employed to deal with every hypothesis of hypotheses, where the number of questionnaires, missed calls 78, where results showed the presence of the role of audit committees in improving the external audit, .particularly in relation to the effectiveness of the Commission review.
The research aims to determine the level of governance of information technology
available in the Commercial Bank of Syria Latakia using a form (COBIT) four dimensions:
planning and organization, acquisition and implementation, delivery and support
,
monitoring and evaluation. The research on the survey methodology, and through the
survey of administrators in the Commercial Bank of Syria to determine the level of
application of IT governance model based on COBIT, a tool used for the control of
information technology. Developed by the Institute of IT governance in the United States
in 1992, and defines the business model of this (34) goal with a high level of control over
the IT operations, it also provides the framework general standard applicable and
acceptable for good security for information technology, and practices for the control of to
strengthen the management needs to identify and follow up to ensure the appropriate level
of information technology, also provides auditors set of measurements, and accepted
indicators for good governance to help them give their opinion in the organization.
Were distributed (43) The identification of the administrative officials of the
Commercial Bank of Syria Latakia, was retrieved / 40 / identification of a complete and
valid for statistical analysis, the response rate was 93.02%. The research found that the
level of application of IT governance in the Commercial Bank of Syria Lattakia according
to the framework (COBIT) is the four dimensions of the average level. The researcher
recommended that it should be applied to measure model IT Governance Syrian
commercial banks, according to model (COBIT), to be the yardstick for the level of IT
governance, and an assistant to the banks to find out the status quo has.
This research has aimed to identify the level of quality of banking services provided in the branches of the bank under study, to know the relative importance of the main and subsidiary dimensions of the quality of banking service, and to study the r
elationship between quality and customer satisfaction. The study relied on the approach of the gap theory, to compare the actual performance of the service provided and the expected performance Of them, the research sample consisted of (314) sample from commercial bank branch clients in Lattakia Governorate. The most important results of the research were as follows: It was found that there are significant differences between the dimensions of perceived and expected quality and at the level of all the main dimensions, and these differences were in favor of the expected quality dimensions, meaning that the quality of banking service meets part of customer expectations, and according to the scale of gaps, the most satisfactory dimensions to customers are: the tangible elements, followed by security Then sympathy, as for the least customer satisfaction, which is reliability and response, and there is a significant relationship between quality and customer satisfaction.
Log in to be able to interact and post comments
comments
Fetching comments
Sign in to be able to follow your search criteria
