أثر نظام الرقابة الداخلية في إدارة المخاطر المصرفية : دراسة ميدانية-البنك الزراعي السوداني في الفترة من 2018-2021م

الملخص EN

The study dealt with the impact of the internal control system on the management of banking risks in Sudanese banks, where the problem of the study was the inefficiency of the supervisory methods applied in the management of banking risks, and the lack of use of the control department for quantitative methods in the decision-making process weakened the possibility of analyzing data that indicate weak control over the management of banking risks.

Risks, bypassing some control procedures when granting financing, and not complying with the recommendations of risk management in assessing the financial position of any of the risk management work items.

It can be formulated in the following main question: What is the contribution of the internal control system to the management of banking risks? The study aimed to highlight the aspects through which it is possible to identify the concept and importance of internal control, to identify the concept and types of risk management, to reflect the extent of the contribution of internal control to banking risk management in banks, to reach statistically supported results on the subject of research.

The study reached a number of results, the most important of which are: that the application of a good control system in banks leads to the establishment of a reporting system to face potential risks, the existence of a good control system that plays an effective role in reducing the risks of financial default in banks, there is direct control by the Central Bank of banks and there are standards Specific to determine the volume of liquidity in banks.