دور مكونات الرقابة الداخلية وفق مقررات لجنة COSO في قرارات منح الائتمان : دراسة ميدانية على البنوك التجارية الأردنية

الملخص EN

This study aimed at identifying the effect of the internal control components on granting the credit decisions in the commercial banks in Jordan.

to achieve the objectives of the study, a questionnaire was designed and distributed over the directors of the branches, internal auditors, and credit officers and officials in the commercial banks in Jordan.

68 questionnaires were distributed over the study sample members.

the researchers employed both the descriptive and analytic methods.

the results indicated a statistically significant effect of the internal control components (control environment, risk evaluation, regulatory activities, information and communication, surveillance) on the decisions of credit granting in the commercial banks in Jordan.

accordingly, the study recommended working toward promoting the efficacy and effectiveness of the internal control components in the commercial banks in Jordan ; and enhancing their role due to its important effects on credit granting.

the researcher further recommended that the commercial banks in Jordan should emphasize and play special care on holding training courses for their employees, due to the vital importance of the issue of internal control.

this is required to illustrate the most important developments that should be observed in the decision on credit granting, and keep up with the technological changes in the work environment, which make any internal control system capable to provide the relevantly required control when it undergoes development and updating processes.