دور المراجعة التحليلية في تحسين الأداء المالي للمصارف : دراسة ميدانية على عينة من فروع المصارف بمدينة الأبيض

Abstract EN

The study aimed to show the importance of analytical auditing methods under the automated processing of financial data of banks, and to identify the advantages of applying the analytical auditing system in the processes of bank audits.

The study problem is represented in the following questions: Does the use of analytical auditing methods improve the efficiency of financial performance in banks? Does the availability of the basic elements of applying the analytical auditing procedures increases the efficiency of financial performance of banks? The study followed the descriptive-analytical approach to analyze and test the hypotheses and describe.

the sample of the study.

The results of the study revealed that the use of advanced quantitative analytical auditing methods promotes the bank’s ability to increase the efficiency of financial performance, and the availability of specialized knowledge in the references facilitates the process of applying analytical auditing procedures in banks