الأحكام القانونية للتدقيق المصرفي : دراسة مقارنة
Other Title(s)
The legal provisions of the banking audit : a comparative study
Joint Authors
عبد الخالق غالي مهدي
الياسين، ذكرى محمد حسين
Source
مجلة المحقق الحلي للعلوم القانونية و السياسية
Issue
Vol. 8, Issue 4 (31 Dec. 2016), pp.339-411, 73 p.
Publisher
University of Babylon College of Law
Publication Date
2016-12-31
Country of Publication
Iraq
No. of Pages
73
Main Subjects
Abstract EN
In the policy of economic and financial liberalization and the phenomenon of the reduction of restrictions on capitals movments , and what coincided with the risks of failed that made conventional ways fail for reducing or disposal robe the bank the freedom of the will and impose it to achieve the purpose its range may be far and its way more hardship and trouble , in order to fulfillment of its economic programs and employs its abilities credit in a manner consistent with its aspirations and objects .
In each case must commitment to a specific period and not coincides its execution at once , that requires the availability of the type of trust and culture of dealing , and this consistent with the conduct of the bank to investigate and auditing , which is the way of salvation to fortify its decision from wrong .
The bank takes its decision according to what is revealed by its investigations on the merits of the applicant .
This merit is depending on changeable objective legal and personal factors , coinciding with the stage of submission of the application ending with customer's relationship with the bank .
So gives the bank the right of endeing this relation and consider it extremely important no alternative on it except stuck customer freely absolute rejection in order to avoid the risk if his refusal was based on well – founded and this doesn’t happen arbitrarily but necessity obliges the bank to investigate and audit about personal merit to the customer according to systematic style reconciles between the nature of banking activity , its requirements and the protect the interests of economic projects which reflected its effects on the customer or other .
According to these data the banking audit is defined that " It is the means and procedures when banks resort to them willingly or obligatorily according to their available materialand technical abilities to guarantee the accuracy in collecting information about the client's personality , and that for the safety of banking operations reducing the risks and support of the common trust deal
American Psychological Association (APA)
الياسين، ذكرى محمد حسين وعبد الخالق غالي مهدي. 2016. الأحكام القانونية للتدقيق المصرفي : دراسة مقارنة. مجلة المحقق الحلي للعلوم القانونية و السياسية،مج. 8، ع. 4، ص ص. 339-411.
https://search.emarefa.net/detail/BIM-779097
Modern Language Association (MLA)
الياسين، ذكرى محمد حسين وعبد الخالق غالي مهدي. الأحكام القانونية للتدقيق المصرفي : دراسة مقارنة. مجلة المحقق الحلي للعلوم القانونية و السياسية مج. 8، ع. 4 (2016)، ص ص. 339-411.
https://search.emarefa.net/detail/BIM-779097
American Medical Association (AMA)
الياسين، ذكرى محمد حسين وعبد الخالق غالي مهدي. الأحكام القانونية للتدقيق المصرفي : دراسة مقارنة. مجلة المحقق الحلي للعلوم القانونية و السياسية. 2016. مج. 8، ع. 4، ص ص. 339-411.
https://search.emarefa.net/detail/BIM-779097
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 394-402
Record ID
BIM-779097