فعالية استعمال المحاسبة البنكية في التدقيق والرقابة

Abstract

This study aims to answer the main problem of the study on the effectiveness of banking accounting in auditing and control, through knowledge of the theoretical foundations of accounting and banking accounting, accounting organization and auditing and control in commercial banks through exposure to concepts common in the design of accounting systems of commercial banks, Where it is the key element, helps to detect errors and abuses if committed, and helps users of the financial statements to take appropriate financial and investment decisions. As with any accounting system that needs to be scrutinized and controlled to judge the integrity of lists and reports and ensure good conduct of procedures and follow-up and audit operations, with reference to the system 11-08 including the internal control of banks and financial institutions, with a presentation to a bank of the Bank of Agriculture and Rural Development and the distribution of a questionnaire on the level. The result of the study was that banking accounting is very effective in auditing and control.