دور نظام الرقابة الداخلية في الحد من المخاطر المصرفية

Abstract

With regard to scientific and technical progress in aspects of life, banks with services around the world need to protect themselves against the risks they face as a result of their diversified financial dealings. This aspect should have a tight regulatory system in which bank risks are avoided or limited, Which banks are exposed to as little as possible. The purpose of the research is to emphasize the importance and role of internal control in the protection and continuity of banks by identifying the role of internal control in dealing with banking risks. Risk is defined as the probability that the Bank will be exposed to unexpected and unplanned losses, ie, adverse effects arising from potential future events that have the potential to affect the achievement of the Bank's objectives. It is imperative that the Bank take the necessary measures to identify these risks and develop appropriate procedures to reduce them. Internal control is a process to ensure that the Bank's objectives are met effectively and efficiently, reliable financial reports are issued, and laws and policies are in compliance. Bank resources, internal control and a broad concept includes everything that controls the potential risks in the bank.