أثر عناصر الرقابة الداخلية في أداء العاملين في المصارف بالتطبيق على عينة من المصارف التجارية العراقية

الملخص EN

The study aimed to identify the effect of the internal control elements represented by (control environment, follow-up, control activities, risk assessment, information and communication system) on the performance of workers in Iraqi commercial banks, The problem of the study was represented in the nature of the main function of internal control as the tool responsible for standing against the theft, embezzlement, waste, manipulation and forgery, as well as limiting the phenomenon of administrative corruption, which is exacerbated whenever there are opportunities for this, in addition to the great challenges faced by the internal control systems represented by many means Innovative fraud and the possibility of fraud through the mechanization of systems and manipulation of data, and these appearances expand whenever the internal control systems followed in departments are weak, and therefore the strength of these systems enhances the efficiency of performance for departments and workers as well as rationalizing the spending process and thus preserving the institution's funds, In order to reach the results of this study, a descriptive and analytical approach was used, and the study relied on the questionnaire to collect data, as (87) questionnaires were distributed to individuals working in Iraqi banks operating in Kirkuk governorate, and ready-made statistical software (SPSS) was used to analyze the data.

The results of the study showed that there is a significant and significant correlation between the elements of internal control and the performance of workers in commercial banks at the micro and macro levels, and the presence of a significant influence of the internal control elements on the performance of workers in commercial banks at the micro and macro levels.