استراتيجية الدور الحوكمي للتدقيق الداخلي في إدارة المخاطر بالمنشآت المالية : دراسة ميدانية في عينة من المصارف الأهلية العراقية

الملخص EN

The objective of this research is to define the strategy of the internal role of the internal audit in the management of risks to Iraqi private banks and contribute to reducing these risks.

In order to achieve the objective of the research, a questionnaire was developed which included three axes distributed to the staff of the internal audit departments in the Iraqi private banks (8) banks with branches in Iraq, where the distributed forms 120 forms returned 109 of which were valid for analysis purposes are 105 forms.

The research reached the results of the most important that the strategy of the role of the internal audit control contributes to reducing the risks to the Iraqi private banks from the point of view of the sample research and concluded the search to a set of recommendations was the most important need to activate and support the strategy of the role of the internal audit of internal Iraqi banks in relation to risk management And give them the powers to achieve appropriate supervision on the effectiveness of the practice of corporate governance in order to ensure continuity and achieve competitive advantage in the financial markets