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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
1953
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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
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ما هو الهدف الرئيسي من الدراسة؟
الهدف الرئيسي من الدراسة هو تحليل دور المراجعة الداخلية في تفعيل الحوكمة في المصرف التجاري السوري بمدينة اللاذقية.
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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.
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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.
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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
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