The Role Of Effective Internal Control On The Detection and Prevention Of Fraud in Egyptian Commercial Banks
| المصدر: | مجلة التجارة والتمويل |
|---|---|
| الناشر: | جامعة طنطا - كلية التجارة |
| المؤلف الرئيسي: | Hegazy, Wagdi Hamed (Author) |
| المجلد/العدد: | ع2 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2014
|
| الصفحات: | 1 - 52 |
| ISSN: |
1110-4716 |
| رقم MD: | 666516 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
92
| المستخلص: |
Effective Internal Control has been an important topic in Accounting, Its linkage to fraud prevention and detection has always been an area of interest for audits and managers. In this study, the relationship between Effective internal control and detection and prevention of fraud in Egyptian commercial banks has been addressed. Data was gathered using a self-administered structured questionnaire. The data was analyzed using SPSS to test the relationship between Effective internal control and detection and prevention of fraud in commercial banks given to managers, internal auditors and members of audit committee of the Egyptian banking sector. The findings revealed that effective Internal Control have a significant positive effect in detecting and preventing of fraud in Egyptian commercial banks . The study further reveals that there a significant positive relationship between the Control Environment, Control Activities, Risk Assessment, Information , Communication and Monitoring and Detecting and preventing of fraud in Egyptian commercial banks . |
|---|---|
| ISSN: |
1110-4716 |
عناصر مشابهة
-
The Effect of Internal Control on Organizational Culture in Jordanian Commercial Banks
بواسطة: أبوشميس، عائشة نضال داود منشور: (2019) -
The Influence of Corporate Fraud on Management and Employee Behaviour, and the Auditor’s Role in Detecting and Preventing Fraud : A Case Study of one of the Leading Banks in Saudi Arabia.
بواسطة: Bagabir, Mohammed A. منشور: (2013) -
Le role de l’audit interne et du controle interne dans la prevention et la detection de la fraude: cas d’un echantillon d’entreprises algeriennes
بواسطة: Chekroun, Meriem منشور: (2017) -
The Effect of Internal Auditor Assurance and Consulting Roles on Blockchain Applications Related Internal Controls on Use’s Perception of Information Quality: The Case of the Egyptian Customs Authority
بواسطة: Badawy, Hebatallah Abd El Salam منشور: (2023) -
Firm's Operational Characteristics and Internal Control Structure Effectiveness in Business Inflationary Environment: An Empirical Study on Non-Financial Firms Listed in the Egyptian Stock Exchange
بواسطة: Khalil, Hoda Magdy A. منشور: (2024)
