تطوير أداء التدقيق الداخلي في البنوك الكويتية كمدخل مقترح للحد من مخاطر الشمول المالي : دراسة ميدانية على البنوك الكويتية

الملخص EN

This study aimed to provide a framework for developing the performance of internal auditing to reduce the potential risks of financial inclusion in Kuwaiti banks, by identifying each of the potential risks for the application of financial inclusion programs, and certainly related internal audit activities and consulting that work to reduce those risks, in addition to identifying factors Affecting the performance of the internal audit of their confirmation and advisory activities in light of financial inclusion.

The study was conducted on a sample of internal auditors, managers of compliance and risk departments, information technology, branch managers in Kuwaiti banks, and researchers from university professors.

Using the Kruskal and Buzz test and the simple linear regression analysis, the study reached several results, the most important of which is the ence of a difference in the opinions of the study groups regarding the advantages of applying financial inclusion programs in Kuwaiti banks.

Confirmatory and advisory internal audit activities in reducing the potential risks of financial inclusion.

The study also demonstrated a positive impact of the determinants of the effectiveness of internal auditing on the performance of internal auditing of its confirmatory and advisory activities.