AFFECT  OF  INTERNAL CONTROL AND AUDITING  IN  DIMINUTING  OPERATION  RISKS OF  TRADE  BANKS

	AFFECT OF INTERNAL CONTROL AND AUDITING IN DIMINUTING OPERATION RISKS OF TRADE BANKS
AL-TAQANI
Article 1, Volume 24, Issue 9, 2011, Pages 1-21
Abstract
In view of scientific and technological progress in the aspects of life, we found banks which their services as a whole need to protect themselves from risks that encounter because of their different financial dealing. In this aspect, banks should have two systems one that is inspective and the other is precise auditing one by which we can avoid risk or minimizing it and then reducing losses that banks encounter as less as possible or avoiding that risk and getting away of it, therefore, keeping those banks and supporting them for performing their work in the way that enables them to achieve competition. The research aims at ensuing the importance and the role of inspection and internal auditing in keeping banks and their continuity through determining the effect of inspection and internal auditing in minimizing work risks and all this seems to be depended upon the answers of inquirers on the forms of questionnaire that were distributed on the research sample (Public and Private Banks) in Mosul and depending the results of analysis that support the hypothesis of the research and its aims, a set of conclusions were achieved: 1- Agreement of most individuals of the sample on the importance of inspection and internal auditing in keeping off work risks. 2- There is an abstract correlation between risk management in the bank and the types of work risks and this in its role shows the role of inspection and internal auditing in supporting risk management. In the light of these conclusions, the researcher has come up with a set of recommendations that are in agreement with the developments in the surrounding environment.

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