أثر فعالية نظام الرقابة الداخلية على الشمول المالي بالمؤسسات المالية: دراسة تطبيقية على البنوك المقيدة بالبورصة المصرية

Abstract EN

The main objective of this study is to determine the extent of the impact of the internal control system effectiveness on financial inclusion in order to improve banks performance.

the study was conducted on a sample of nine banks representing 23.68% of the total number of banks listed in the Egyptian stock exchange during the period from 2016 to 2021.

the results of the study concluded that there was a positive impact of the operational processes effectiveness and the operational processes efficiency on financial inclusion.

there was also a positive impact of the internal control system effectiveness on financial inclusion.

additionally, the presence of differences among banks listed on the Egyptian stock exchange regarding financial inclusion and the effectiveness of the internal control system.

therefore, the study suggested some recommendations to increase the effectiveness of the internal control system and enhance financial inclusion.