THE ROLE OF INTERNAL AUDIT IN REDUCING NON-WORKING ASSETS IN IRAQI COMMERCIAL BANKS: AN APPLIED STUDY IN THE GULF COMMERCIAL BANK AND THE NATIONAL BANK FOR THE PERIOD (2012-2021)
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Abstract
The research aims to shed light on the role of internal audit in reducing non-performing assets in commercial banks, as a sample consisting of two banks (Gulf Bank and Al-Ahli Bank) was selected to measure non-performing assets, and for a time series extending from (2012-2021), and to achieve This goal The researchers designed a questionnaire distributed to the employees of the banks, the research sample consisted of (62), from which (50) questionnaires were retrieved valid for analysis, and after analyzing the items of the questionnaire using the statistical program (SPSS), many conclusions were obtained, the most important of which are: Non-working assets represent a major problem With regard to credit-granting banks, as well as with regard to the banking sector, as an increase in the volume of these debts leads to an increase in their allocations, and thus this will lead to a decrease in the credit granted to finance projects, which leads to the creation of unemployed energies and an increase in unemployment, in addition to that the internal audit has a positive role in limiting and reducing non-assets Banks operating in the research sample.
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