Vol. 18, N°2 (2023)

174

132

The impact of the quality of the internal control system on the financial performance of banks: an applied study on banks in the Middle East and North Africa

Résumé

This study aimed to demonstrate the effect of the quality of the internal control system on the financial performance of banks, as measured by the rate of return on assets (ROA) and the rate of return on equity (ROE). The study sample included 30 Islamic and conventional banks in the Middle East and North Africa, and the study concluded that there is a statistically significant positive relationship between the quality of internal control and financial performance as measured by (ROA) and (ROE). A positive effect on the relationship between the quality of internal control and financial performance, which the researcher attributes to the fact that banks are large in size and have large audit committees that are able to create a high-quality internal control system that enables them to improve their financial performance. While the financial experience variable had a negative significant effect, which the researcher attributes to the use of experience opportunistically to influence the relationship between the quality of internal control and the financial performance of banks, while the other control variables had no effect on the relationship between the quality of internal control and the financial performance of banks, and this study recommends banking institutions The need to take care of the internal control system to keep pace with recent developments that require institutions to disclose social and environmental data, which requires making the control system.

Comment citer cet article

صلاح محمد بشير الفاخري و جمال شعيبي (2023) " أثر جودة نظام الرقابة الداخلية على الأداء المالي للبنوك: دراسة تطبيقية على البنوك في الشرق الأوسط وشمال أفريقيا " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 18، العدد1 مارس، ص1-18