The role of internal auditing in enhancing risk management: An applied study on a sample of Iraqi Banks listed on the Iraq stock exchange

Authors

  • Jinan M. Al-Mawla Department of Economics of Investment and Resources Management, College of Business Economics, Al-Nahrain university, Baghdad, Iraq

DOI:

https://doi.org/10.56967/ejfb2024452

Keywords:

risk management, iraqi banks, internal auditing, internal control

Abstract

This research aims to study the impact of internal audit on risk management in light of internal audit standards. The research was carried out on a sample of public banks operating within the State of Iraq, where the collected data was analyzed by conducting an applied study and conducting a questionnaire for that, and international standards for internal auditing were used as a tool. To evaluate the impact of internal audit on risk management, the results of the study showed that there is a positive and strong relationship between internal audit and risk management through the contribution of internal audit in improving risk management procedures and enhancing internal control in banks. The research recommended the importance of strengthening the role of internal audit as an effective tool in improving risk management in public banks.

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Published

2024-08-25

How to Cite

Al-Mawla ج. (2024). The role of internal auditing in enhancing risk management: An applied study on a sample of Iraqi Banks listed on the Iraq stock exchange. Entrepreneurship Journal for Finance and Business, 5(3), 150–165. https://doi.org/10.56967/ejfb2024452

Issue

Section

Research articles

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