الالتزام المهني بإطار الرقابة الداخلية لإدارة المخاطر (ERM)‎ و دوره في مواجهة الأزمات المالية و المصرفية : دراسة تحليلية

Abstract EN

This research aims to clarify the role of internal control frameworks by focusing on the enterprise risk management framework (ERM) in reducing the risks that face the activities.

Therefore, the research focuses on the components of the ERM framework and the extent of the commitment of auditors and management according to its goals for achieving the effective management of potential risks.

A designed questionnaire was distributed to the research sample electronically, and the research hypotheses were also tested in the proposed research model by the implementing SPSS 25 to find the correlation and regression analyzes.

The researchers conclude that a correlation, positive and significant impact, between the professional commitment with the ERM framework and the growing ability of banks to face the financial crises.

The researchers also recommend to the need to focus on strengthening professional commitment to control frameworks in general and in relation to risk management to face banking crises in particular.