أثر فاعلية نظام الرقابة الداخلية في إدارة المخاطر المصرفية : دراسة ميدانية على بنك أم درمان الوطني

Abstract EN

The problem of the study focused on examining and analyzing the role of internal control on discovering risks facing the bank or drawing attention to them in order for the bank to take precautions and try to avoid these risks or fix them before their occurrence, besides filling in the loopholes that led to their emergence.

The study aimed to measure the impact of accounting control application on banking risks management, the impact of managerial control application on banking risks management, and the impact of internal verification application on banking risks management.

By using multiple regression method, the study revealed the existence of a positive statistical significance effect of the accounting control on the effectiveness of banking risks management, the existence of a positive statistical significance effect of the managerial control on the effectiveness of banking risks management, and the existence of a positive statistical significance effect of the internal verification and the effectiveness of banking risks management.

The study recommended the application of internal control system in banks due to its importance in banking risks management; the higher administration should hold regular meetings with the responsible staff for internal financial control system so as to identify the type of deviations that exist in the place that they directly control.

Moreover, the internal control system should be under the responsibility of the bank’s board of directors since it represents the highest authority instead of its affiliation to the executive management to become more powerful and effective in revealing deviations, as well as to draw attention to various risks in order to avoid them.