أثر الإلتزام بمعايير التدقيق الداخلي وفق تعليمات سلطة النقد 10 /2017 على الحد من المخاطر الائتمانية في البنوك الفلسطينية "من جهة نظر شركات التدقيق"
خلدون عبد الناصر علي قاضي
KHALDUN A.A QADI
The study aimed to identify the effect of applying Internal audit standards according to Palestinian Monetary Authority instructions (10/2017) in reducing credit risks On Palestinian Banks according to public accounting firms point of view from 2016-2019, which contain Independent variables audit scope, independence and objectivity, efficiency and due professional care, improvement and quality control program, management of audit activity and evaluation and development of risk management, and the nature of planning the audit process and its effect of credit risk as dependent variable. This study used the descriptive and analytic approach where the researcher built the study tool to collect data, and the study was conducted on a sample consisting of (52) auditors from the auditing companies, they were randomly and intentionally chosen and financial reporting issued of Palestinian Banks to analyse financial data. The results showed that the extent of adherence to internal audit standards in Palestinian banks was high. Furthermore, the internal audit function plays an important role in supervising and evaluation internal control system which contributes to an effective risk management system that leads to reduction of the degree of credit risk. The study also showed that there is an effect of credit volume before and after the Monetary Authority instructions 10/2017 on mitigate credit risk, in addition the researcher had used the Financial statement data issued by banks from 2016-2019 using nonperforming credit divided by credit volume to measure the reduction in credit risk and the result showed that the percentage of nonperforming credit had decreased after the Monetary Authority instructions 10/2017 had issued.