مساهمة التدقيق الداخلي في تطبيق الحوكمة في المصارف السورية العامة و الخاصة : دراسة مقارنة
Other Title(s)
The contribution of internal audit in the application of corporate governance in public and private Syrian Banks
Author
Source
Issue
Vol. 19, Issue 4 (31 Dec. 2013), pp.85-121, 37 p.
Publisher
Al al-Bayt University Deanship of Academic Research
Publication Date
2013-12-31
Country of Publication
Jordan
No. of Pages
37
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The research examines the contribution of internal audit in the application of corporate governance in public and private Syrian banks.
The study population consists of members of the Board of Directors and executives managers in those banks; aquestionnaire is used to collect raw data.
The study concludes that there is a good contribution of internal audit in the application of corporate governance in Syrian public and private banks, but there is even more valuable one in the private sector banks.
Furthermore, there is no full supervision of the entire management of internal audit on the effectiveness of the exercise of governance in public banks.
Internal audit does not guarantee complete protection for the rights of minority shareholders of exploitative practices of shareholders dominant in public banks, and the supervision and protection are medium .
The study recommends developing appropriate legislations for public banks, supporting the internal audit departments and providing the necessary powers to ensure their independence to achieve adequate supervision on the effectiveness of the practice of corporate governance in the public banks of Syria.
American Psychological Association (APA)
كيرزان، فاتن حنا. 2013. مساهمة التدقيق الداخلي في تطبيق الحوكمة في المصارف السورية العامة و الخاصة : دراسة مقارنة. المنارة للبحوث و الدراسات،مج. 19، ع. 4، ص ص. 85-121.
https://search.emarefa.net/detail/BIM-657133
Modern Language Association (MLA)
كيرزان، فاتن حنا. مساهمة التدقيق الداخلي في تطبيق الحوكمة في المصارف السورية العامة و الخاصة : دراسة مقارنة. المنارة للبحوث و الدراسات مج. 19، ع. 4 (2013)، ص ص. 85-121.
https://search.emarefa.net/detail/BIM-657133
American Medical Association (AMA)
كيرزان، فاتن حنا. مساهمة التدقيق الداخلي في تطبيق الحوكمة في المصارف السورية العامة و الخاصة : دراسة مقارنة. المنارة للبحوث و الدراسات. 2013. مج. 19، ع. 4، ص ص. 85-121.
https://search.emarefa.net/detail/BIM-657133
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 116-118
Record ID
BIM-657133