The Impact of Internal Auditing on Risk Management Efficiency in Palestinian Commercial Banks رسالة ماجستير

Abstract

This study examines the role of internal auditing in improving the effectiveness of risk management within commercial banks in Palestine. It focuses on identifying the primary financial tools and mechanisms that highlight the impact of internal audit on risk-related processes. To assess the research hypotheses, a descriptive-analytical approach was utilized, and a structured questionnaire was designed to measure various aspects of the internal audit’s contribution to risk management. The survey targeted employees in the internal audit and risk management departments of commercial banks operating in Palestine, yielding a full set of 218 valid responses. The results demonstrated a statistically significant and positive correlation between internal auditing activities and the efficiency of risk management systems. Additionally, the Z-Score analysis was applied to further examine the role of internal auditing in risk governance, confirming that internal audit functions play a vital role in strengthening risk management practices in commercial banks in Palestine