دور الرقابة الداخلية في تقليل مخاطر الخدمات المصرفية باستخدام تحليل الانحدار المتعدد : دراسة حالة بنك فيصل الإسلامي السوداني للفترة من 2009-2017 م

Abstract EN

The study deals with the role of internal control in reducing the risks of banking services (case study: Faisal Islamic Bank of Sudan).

The problem of the Study was the main question: Does internal control reduce banking risks in Faisal Islamic Bank? And the questions branched out from it: Do the internal auditors iden- tify and evaluate risks and procedures for responding to them in the bank? Is the internal control department conducting effective communication and gathering information regarding the risks of banking services in the bank? Do the internal auditors perform the necessary procedures to monitor the effectiveness of risk management in the bank? The study aimed to demonstrate the role of internal control in reducing the risks of banking services, measuring the role of internal control in managing and limiting the risks of banking services in the Faisal Islamic Bank of Sudan, by conducting a Statistical study by applying the multiple linear regression analysis model to the banking services provided by Faisal Islamic Bank Al-Sudani.

identifying the risks of banking services and the most important methods of detection and treat- ment in the data of the multiple linear regression analysis model, Studying the effect of internal control on the parameters of the multiple linear regression analysis model.

The study used quan- titative research based on inferential descriptive and analytical statistics.

The researcher reached a number of results, the most important of which are: The existence of a statistically significant relationship between the role of internal control and the efficiency of banking services in reducing their risks and the impact of this on customer satisfaction in Faisal Islamic Bank.

The research- er also recommended a number of recommendations, including: The internal audit activity should assist in maintaining effective controls by assessing their effectiveness and adequacy, applying bank-approved models for digitally identifying and supervising risks, and spreading awareness of risks in general throughout the bank as a whole.