تفعيل دور الآليات الرقابية في تحسين الرقابة الداخلية بالبنوك : دراسة ميدانية

الملخص EN

This study targets the possible ways of activating the role of control tools in improving internal control of banks.

The study is divided into three parts.

The first concerns the internal activation and development of the internal control of banks, by activating the role of management, audit committees and internal auditors and censorship.

The second deals with the external activation and development of internal control of banks by activating the role of the external auditor(s) to assess the internal controls.

The third presents a field study to examine the positivity of the proposed development in the Yemeni banks It has been found that every bank’s administration does not write a report identifying its responsibility for designing the internal control system, determining its effectiveness based on its own assessment.

Therefore, the external auditor fails to approve it, because it is not available at all.

He also fails to report on the effectiveness of internal control independently, nor integrating it with his special report of bank financial statements.

The latter supports the need for developing internal control in banks.

It has also been found that the activation of the role of internal censorship tools like administration, audit committees, and internal auditors, as well as external censorship tools, external auditor(s) and their report(s) on these issues plays a role in activating and developing the internal control in these banks, in terms of design, evaluation, implementation or even reporting them.

The study concludes that most of the banks under study agree to the proposed development of internal control in Yemeni banks, due to its reliable effectiveness.