دور المراجعة الداخلية في الحفاظ على القروض الممنوحة و تفعيل إيجابية إدارة المخاطر في البنوك التجارية

الملخص EN

Even the institution to follow up all the activities and tasks they became attaches special audit which are considered a means to help find out the errors and fraud and control it,the internal audit is one of the elements of internal control institutions practical importance, the bank focuses on the process of risk management evaluation and regular assessment of each bank's operations, Where the evaluation of credit portfolio situation that requires the bank to review its loans granted periodically and exceptionally well by the competent authorities within the bank.

Until there are effective controls on loans must be constantly review the follow-up loans for possible remedy risk loans in the early stages, And finding appropriate solutions to reduce these risks and to achieve the Bank's and client’s objectives.

Therefore, the Bank is required that there should be consistency and complementarity between internal audit and risk management, which helps the Governing Council in its decisionmaking with respect to lending policies, governance, and to maintain the ratio of minimum risk levels.