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THE ROLE OF INTERNAL AUDIT TO IDENTIFY AND ASSESS THE RISK OF CREDIT DECISION A CASE STUDY IN THE RASHEED BANK PUBLIC ADMINISTRATION | ||
| AL-TAQANI | ||
| Article 1, Volume 30, Issue 4, 2017, Pages 0-0 | ||
| Authors | ||
| Mohammed Hadi Hashim; Dhia Abdul Hussein Alkamoosi | ||
| Abstract | ||
| The major objective of this study to show the importance and role of internal audit in the decision-making process of credit by the bank and the extent understands or knows of the credit department of the importance of internal audit in reducing credit risk and make informed decisions, The study was based on the assumption that the adoption of internal audit is to identify and assess the risks credit decisions in the bank study sample reflected the impact in achieving efficient and successful management of those risks and leading to sound credit decisions. The researcher chose the Rasheed Bank / public administration as a sample study to test the applicability of this hypothesis. Depending on the financial statements of the bank through which will be measured the credit risk using the financial indicators, as well as the design and distribution of a questionnaire form on the audit staff mentioned in the sample and using a variety of statistical methods for the purpose to deny or prove the hypothesis. The researcher reached a set of conclusions most important being that results of the analysis for the reality the actual indicate that there is weakness in the role of internal audit and procedures in the decision process credit through the suffering of the bank from credit risk, either side of the questionnaire, the results indicate that there is a role for audit internal reduce credit risk and make decisions, and there are good understanding and awareness of the importance of the credit department of internal audit. The researcher gave recommendations on those conclusions | ||
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