العوامل المؤثرة على دور المراجع الداخلي تجاه إدارة المخاطر في المصارف اليمنية

الملخص EN

The study aimed to knowledge of advertence extent by risk management in banks, Role of internal auditor in risk management in banks, studying the charismatic factors on internal auditor executing of his role in risk management according to the standards and profession requisites.

The study consists of an introduction and two chapters.

The first chapter deals with the theoretic side of subject, the second chapter deals with the field side of the study.

A questionnaire was designed and distributed to a sample of (62) internal auditors in Yemeni banks, the researcher managed to get back (53) form of the questionnaire.

After analyzing the data, the study showed the following results 1-The organizational factors are effecting on internal auditor role in risk management in bank.

2-The personal factors of internal auditor are effecting on internal auditor role in risk management in bank.

3-The organizational factors are effecting on internal auditor role in risk management more than the personal factors.

4-The internal auditor conceive that he execute of his role in risk management according to the standards and profession requisites at rate 77 %.

But he execute another tasks infract by this role and there are weakness in executing important tasks.