The Role Of Effective Internal Control On The Detection and Prevention Of Fraud in Egyptian Commercial Banks - Egyptian Knowledge Bank

130124

The Role Of Effective Internal Control On The Detection and Prevention Of Fraud in Egyptian Commercial Banks

Article

Last updated: 25 Dec 2024

Subjects

Abstract

Effective Internal Control has been an important topic in Accounting, Its linkage to fraud prevention and detection has always been an area of interest for audits and managers. In this study, the relationship between Effective internal control and detection and prevention of fraud in Egyptian commercial banks has been addressed. Data was gathered using a self-administered structured questionnaire. The data was analyzed using SPSS to test the relationship between Effective internal control and detection and prevention of fraud in commercial banks given to managers, internal auditors and members of audit committee of the Egyptian banking sector. The findings revealed that effective Internal Control have a significant positive effect in detecting and preventing of fraud in Egyptian commercial banks . The study further reveals that there a significant positive relationship between the Control Environment, Control Activities, Risk Assessment, Information , Communication and Monitoring and Detecting and preventing of fraud in Egyptian commercial banks .

DOI

10.21608/caf.2014.130124

Authors

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First Name

Wagdy

Last Name

Hegazy

MiddleName

Affiliation

Email

City

Orcid

Volume

Article Issue

Related Issue

19017

Issue Date

2014-06-01

Receive Date

2014-01-15

Publish Date

2014-06-01

Page Start

Page End

Print ISSN

1110-4716

Online ISSN

2682-4825

Article File

CAF_Volume 34_Issue 2_Pages 1-52.pdf

PDF . 3.5MB

Link

https://caf.journals.ekb.eg/article_130124.html

Detail API

https://caf.journals.ekb.eg/service?article_code=130124

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Publication Type

Journal

Publication Title

التجارة والتمويل

Publication Link

https://caf.journals.ekb.eg/

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