نظام الرقابة الداخلية في البنوك التجارية

Abstract

The study aimed to shed light on the role played by internal control in improving the performance of banks, by identifying the concept of the internal control system and its components and means in addition to procedures, and then the extent of its contribution to improving performance. The study concluded that the application of an internal control system contributes to achieving the goals reached by the institution, which in turn highlights the good level of bank performance