THE IMPACT OF THE INTERNAL AUDIT SYSTEM ON IMPROVING THE QUALITY OF BANKING SERVICES IN COMMERCIAL BANKS

Authors

  • Maytham Abd AL-Hussien Bandar , Makki qasim kuaiber , Oday Jasim Almaliki

Abstract

The study aims to identify the concept, importance and objectives of internal auditing
in banks, as well as the role that internal audit plays and its impact in improving the
quality of services provided by the bank to customers. To achieve the objectives of
the study, the researcher used some statistical methods in calculating the validity and
reliability of the research tool used in the research, such as the Cronbach alpha
reliability coefficient. The researcher also used some statistical methods in verifying
the validity of the hypotheses, where (57) questionnaire forms were distributed to
workers in the commercial banks (13) A bank in Basra and Maysan governorate, and
(49) forms were retrieved, i.e. an average of 86%. The researcher has reached the
most important conclusions, namely-Lack of care on the part of the bank’s
administration in raising the level of scientific qualification of those holding higher
degrees to work management, as well as not activating internal control systems. The
researcher reached the most important recommendations, namely The necessity for
the commercial bank management to select auditors from qualified people who have
professional experience in the internal audit function, which is reflected in the
improvement of the quality of services provided by the bank to customers.

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Published

2020-12-01

How to Cite

Maytham Abd AL-Hussien Bandar , Makki qasim kuaiber , Oday Jasim Almaliki. (2020). THE IMPACT OF THE INTERNAL AUDIT SYSTEM ON IMPROVING THE QUALITY OF BANKING SERVICES IN COMMERCIAL BANKS . PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(6), 2378 - 2392. Retrieved from http://mail.palarch.nl/index.php/jae/article/view/1172