استخدام منهج Six Sigma في تفعيل مكونات الرقابة الداخلية وفق إطار COSO في القطاع المصرفي

الملخص EN

As a result of the great development in the economic field and the expansion of banking activities, it is necessary to have an effective control activity to audit and detect errors or manipulations.

Manipulation to a minimum of 3.4 per million opportunities, this method is the use of the Six Sigma approach to activate and improve the components of internal control through Enterprise Risk Management (ERM) as one of those components under the framework of the committee of sponsoring organizations COSO.

In order to achieve the objectives of the research, the theoretical side of the Six Sigma approach and the components of internal control through (ERM) were presented as one of those components according to the framework of COSO and the relationship between them, the research concluded with a set of theoretical and field conclusions, the most important of which are: the internal control components are considered through (ERM) according to the COSO framework in Gihan bank for Islamic Investment and Finance is largely appropriate to the application procedures through the checklist paragraphs on the importance of applying the Six Sigma approach to internal control components via (ERM) according to the COSO framework as it was 84% , and the most important research recommended is to strengthen the role of internal control through developing its employees and developing the skills and abilities to diagnose deviations.