مدى التزام البنوك التجارية بتطبيق إجراءات الرقابة الداخلية وفق إطار Coso المتكامل : دراسة تطبيقية في مصارف البنوك التجارية الخاصة

الملخص EN

A The research problem was represented in the failure of most commercial bank departments to follow modern global systems of internal control, including the updated COSO framework, as the aim of this research is to identify the extent of application of the updated COSO framework in the internal control department of commercial banks because of this concept of great importance in managing commercial banks, especially that the country It is going through abnormal conditions, represented by the Corona pandemic, which has affected the country's economic situation in order to achieve the goals, which help in keeping pace with this change by identifying the most important modern frameworks that the internal control department must adhere to in order to make the work of banks more efficient and effective due to its economic importance After using the appropriate statistical methods (check list) to collect and analyze data, the research followed the quantitative approach, depending on the focus points mentioned by COSO, which are 77 points in its integrated framework in 2013, which were approved as a checklist by the researcher, and the research reached the importance of applying the updated COSO framework in the Internal Control Department In accordance with the COSO concept in strengthening the work of internal control and achieving the goal of the commercial bank, as the research sample was the Baghdad Commercial Bank and the Commercial Credit Bank to find out the extent of application of internal control components according to the 77 focus points that explain the 17 principles of COSO and from the research results that the researcher reached based on personal interviews and data For each bank, according to the checklist, by examining and explaining in actual data the reasons for implementing one of the internal control components in a high manner, such as the component of internal control activities, it obtained the highest rank in the component (internal control environment) and the application rate reached (85% ) by establishing an effective administration From the beginning, by bringing in effective functional elements and those with experience in the control field, and then the necessary training programs were designed To provide the management elements with the required specialized experience in the field of risk management, since this is the bank's management seeking to support and support this administration all the available capabilities that provide a suitable working environment to define the risks facing the bank and work to mitigate its impact and hedge it in accordance with the events of international practices guidelines and the lowest application rate was a component Control) as the percentage (20% ) is canceled to explain the reason for this is despite the fact that considering that risks arise in different circumstances, therefore there is no application of this principle or the rate of its application is very small, i.

e.

there are no evaluations of internal control elements, either separately or continuously As for the assessment of deficiencies only, a report that the administration submits to the external auditor does not show any pictures of internal control, as well as the exceptional circumstances that affected some areas, so they are called hot spots, so there was a restriction of these reports.

As for the overall implementation rate, it was (67.16% ) the most important conclusions despite the application of COSO systems for risk management, but there are risks that must be taken into consideration, which are the risks of the unimplemented strategic plan objectives such as growth, market share, profitability due to the apparent adverse market conditions or Unexpected things like new competition, new technology, etc.

It must be taken into consideration when evaluating or relying on internal control.

As for the most important recommendations, there were 32.84% of the results not applied from the focus points for the components of internal control.

The bank management must adopt a comprehensive application of the COSO framework and keep pace with