المخاطر التشغيلية في المصارف التجارية الليبية ودور المراجع الداخلي في الحد منها: دراسة ميدانية على عينة من العاملين بالإدارة العامة لمصرف الوحدة

الملخص EN

The aim of this study is to identify the role of the internal auditor in reducing operational risks in Libyan commercial banks and identify their causes, as well as to indicate the most important means and methods that can be used to reduce or reduce them, and banks are exposed to many forms of risks associated with their activities and services, the most important of these risks, the latest of which is those associated with the weakness of electronic systems and frauds of the bank, the administrative mismanagement and the building of strategies for the activity of the bank, and to achieve the goal of the study, the analytical descriptive approach was used and based on the collection of data and information about the problem of the study, and the sample of the study was limited to the employees of the general department of al-Wahda bank because of the difficulty of communicating with all banks inside Libya, and includes the employees of the following departments: (internal audit department, risk department, inspection department, information technology department, and compliance unit department) numbering (40) workers, the results of the statistical tests showed a role for the internal auditor (his awareness of risk management, the powers granted to him, his protection of the management of electronic information systems, and his review of control systems) in reducing operational risks.