دور المراجعة الداخلية في إدارة المخاطر المصرفية بالمصارف التجارية الليبية

الملخص EN

The study aims to clarify the role of internal audit in managing banking risks in the main commercial banks operating in Libya, by identifying the extent of application of auditing standards represented in independence, objectivity and professionalism and the nature of internal audit activities in light of modern concepts of internal auditing, as well as the relationship of internal audit with banking risk management in Libyan commercial banks.

In order to achieve the objectives of the study, the researcher depends on the style of the questionnaire that has been distributed to workers in the management of the internal audit and management of banking risks in Libyan banks, that are 7 banks, where questionnaires have been distributed.

23 of which questionnaires have been collected; 14 questionnaires relate to the department of internal auditing, 9 to the risk management department.

The most important study findings showed that, the internal audit has a role in managing banks risks in Libyan commercial banks and on the other hand, there are the different opinions of the two study samples about the internal audit provides accurate and organized information for the higher management to make its decisions and improving the risk management system, the most important study recommended that, the chief audit executive must establish risk-based plans to determine the priorities of the internal audit activity, consistent with the organization’s goals, and the internal audit must enhance their role in managing the banks risk in the Libyan commercial banks through evaluate the effectiveness and contribute to the improvement of risk management processes.