دور الرقابة الداخلية في الحد من المخاطر المالية المرتبطة بسياسة تنويع الاستثمار : دراسة ميدانية

الملخص EN

The study aimed at determining the role of internal control in reducing the financial risks associated with the policy of diversification of investment, the study also aimed to identify the dimensions of the financial risk (credit risk, liquidity risk, the risk of capital adequacy, financing risks and the risk of inflation), The questionnaire is designed to collect and analyze data using SPSS package of social programs, To test hypotheses were used arithmetic means and standard deviation, and the study sample consisted of (50) respondents of financial managers control (audit), credit managers, investment portfolio managers, and branches managers in commercial banks of Kuwait. The study results showed the presence of a statistically significant role of internal control in the reduction of the credit risk, liquidity risk, risk of capital, financing risks and the risk of inflation.

The study presented a number of recommendations including the need of Kuwaiti banks to pay more attention on internal control due to the study results shown.