دور المدقق الداخلي في التنبؤ بالخسائر الائتمانية المتوقعة إجراءات مقترحة للتطبيق في المصارف المدرجة في سوق العراق للأوراق المالية
Other Title(s)
The role of the internal auditor in predicting expected credit losses suggested procedures for implementation in banks listed in the Iraq stock exchange
Joint Authors
رابعة ضياء جاسم
المشهداني، بشرى نجم عبد الله
Source
مجلة تكريت للعلوم الإدارية و الاقتصادية
Issue
Vol. 18, Issue 57، ج. 1 (31 Mar. 2022), pp.87-106, 20 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2022-03-31
Country of Publication
Iraq
No. of Pages
20
Main Subjects
Business Administration
Economy and Commerce
Topics
- Financial crises
- Internal auditing
- Financial markets
- Risk management
- Iraq
- Credit risk
- Global Economic Crisis (2008-2009)
- Bourse
Abstract EN
As A Result of The Global Financial Crisis That Occurred In (2007-2010), IFRS9 Was Issued to Address the Shortcomings in IAS 39, Which Recognized Credit Losses After Their Occurrence, That Is, Those That Actually Occurred and Late, Causing the Crisis.
The New Standard Came to Address This Shortcoming Through Predicting Credit Losses Before They Occur, Which Helps Banks to Take the Necessary Precautions by Studying Indicators That Can Sound the Alarm About the Occurrence of Such Crises and Avoid Them or Reduce Their Impact Before They Occur.
The Necessary Procedures To Confront Debts Before The Borrower Reaches The Stage of Default And Loan Default, And Accordingly The Research Aims To Demonstrate The Role of The Internal Auditor In Managing Risks In General And Credit Risks In Particular And The Extent of Its Effectiveness In Predicting Expected Credit Risks, And Providing Suggested Procedures For Application, And In Order To Achieve The Objectives of The Research Were Preparing A Checklist Containing A Set of Paragraphs That Include The Reality of Internal Audit And Its Role In Risk Management In General And Credit Risks In Particular.
A Number of Individuals Working In Banks Studied The Research Sample, And Proposed Procedures To Assist The Internal Auditor In Predicting Expected Credit Losses, And A Set of Conclusions Was Reached, The Most Important of Which Is The Weak Role of Internal Auditing In Iraqi Banks And Its Lack of Independence That Enables It To Perform Its Tasks Independently And Objectively.
Based on The Conclusions, A Set of Recommendations Were Presented, The Most Important of Which Is The Necessity of Activating The Role of The Internal Auditor Regarding Forecasting Expected Credit Losses In Banks Listed In The Iraq Stock Exchange And Its Greater Independence, And Recommending The Work of The Proposed Procedures That Help The Internal Auditor To Rely on Them When Predicting Expected Credit Losses.
American Psychological Association (APA)
رابعة ضياء جاسم والمشهداني، بشرى نجم عبد الله. 2022. دور المدقق الداخلي في التنبؤ بالخسائر الائتمانية المتوقعة إجراءات مقترحة للتطبيق في المصارف المدرجة في سوق العراق للأوراق المالية. مجلة تكريت للعلوم الإدارية و الاقتصادية،مج. 18، ع. 57، ج. 1، ص ص. 87-106.
https://search.emarefa.net/detail/BIM-1395290
Modern Language Association (MLA)
رابعة ضياء جاسم والمشهداني، بشرى نجم عبد الله. دور المدقق الداخلي في التنبؤ بالخسائر الائتمانية المتوقعة إجراءات مقترحة للتطبيق في المصارف المدرجة في سوق العراق للأوراق المالية. مجلة تكريت للعلوم الإدارية و الاقتصادية مج. 18، ع. 57، ج. 1 (آذار 2022)، ص ص. 87-106.
https://search.emarefa.net/detail/BIM-1395290
American Medical Association (AMA)
رابعة ضياء جاسم والمشهداني، بشرى نجم عبد الله. دور المدقق الداخلي في التنبؤ بالخسائر الائتمانية المتوقعة إجراءات مقترحة للتطبيق في المصارف المدرجة في سوق العراق للأوراق المالية. مجلة تكريت للعلوم الإدارية و الاقتصادية. 2022. مج. 18، ع. 57، ج. 1، ص ص. 87-106.
https://search.emarefa.net/detail/BIM-1395290
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1395290