مشاركة
مسؤولية المدقق الداخلي في تقييم ادارة المخاصر المصرفية == Responsibility of Internal Auditor In Evaluation Banking Risk Management
اسم المؤلف:
ضمياء محمد جواد الشذر الامارة
اسم المشرف:
جليلة عيدان حليحل الذهبي
الموضوع العام:
الادارة والاقتصاد
السنة:
2007
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
07T1701 - p.pdf
المستخلص:
Risk refers to the uncertainty about the events and results which has a material influence on the objectives and activities of the economic entities. It regards a chain of challenges which should face it to a chive their objectives. So the matter needs to establish a management to administrate it by put some relevant procedures to identify all the risks may face these entities, and how to treat with them, beside the control to reduce or prevent it.Banks deal with risks which have two sides the first relates with probability of occurring, while the other belongs to the size of the results.The internal audit is one of the major elements in the internal control system which have had a wide role covers all the activities (financial & operational) beside it regards a council and guide resource to the risk management.The major objective of this study is to show the role of internal audit in evaluation of risk managements performance. By identifying kinds of bank risks, rules & procedures to manage it, by depending audit based on risks as a methodology in the action.This study based on the main assumption followed by some secondary assumption to achieve the objectives of the study and to test its assumption, the present study has been divided into six chapters : the first is for the methodology and previous studies.the second is for the theoretical background control& internal audit.the third chapter deals with evaluation and management of banking risk.the fourth chapter focuses on the concept & requirement of audit based on risks beside show its contribution in evaluation of risks management by two sections.The fifths chapter is allocated to test the study assumptions by using the statically analysis and methods.The sixth (last) chapter introduced some conclusions and recommendations in the light of the theoretical and practical study.
