دور مكونات الرقابة الداخلية وفقا لإطار (COSO)‎ في تعزيز جودة الخدمات المصرفية : دراسة استطلاعيه لآراء عينة من مديري الأقسام و الشعب و مسؤولي الرقابة في بعض المصارف الحكومية لمحافظة نينوى

الملخص EN

The aimed of the research is to identify the role of the internal control components in their dimensions (environment control, risk assessment, monitoring activities, information and communication, monitoring) in enhancing the quality of banking services for a sample of government banks, namely Rafidain Bank and Rasheed Bank.

The sample of the research represented by (65) departmental managers and controls in government banks was the sample of the research.

A valid questionnaire was retrieved (55).

Researcher used the statistical analysis program (SPSS) to analyze the data and test the hypotheses.

The research sought to test a number of basic hypotheses, including sub-hypotheses to find out the relationship of correlation and effect between the search variables.

The research reached a number of conclusions, the study also found an impact relationship between the internal control components in the quality of banking services.

Based on the findings of the research, a number of recommendations were made.

Internal control system The COSO framework is concerned with the implementation of its five components in order to enhance the quality of banking services and to enhance oversight activities, which constitute a main pillar of the internal control system, through the application of the principle of separation of duties and the need to evaluate the performance of employees at all levels of administration.

Customer confidence and access to quality services that suit their needs and aspirations.