مساهمة التدقيق الداخلي في تطبيق الحوكمة في المصارف السورية العامة و الخاصة : دراسة مقارنة

الملخص EN

The research examines the contribution of internal audit in the application of corporate governance in public and private Syrian banks.

The study population consists of members of the Board of Directors and executives managers in those banks; aquestionnaire is used to collect raw data.

The study concludes that there is a good contribution of internal audit in the application of corporate governance in Syrian public and private banks, but there is even more valuable one in the private sector banks.

Furthermore, there is no full supervision of the entire management of internal audit on the effectiveness of the exercise of governance in public banks.

Internal audit does not guarantee complete protection for the rights of minority shareholders of exploitative practices of shareholders dominant in public banks, and the supervision and protection are medium .

The study recommends developing appropriate legislations for public banks, supporting the internal audit departments and providing the necessary powers to ensure their independence to achieve adequate supervision on the effectiveness of the practice of corporate governance in the public banks of Syria.