The Impact of Internal Auditing Activity on the Effectiveness of Digital Risk Management in Banks Registered on the Palestine Exchange
Publication Type
Original research
Authors
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The study was meant to find out how internal auditing activities in banks registered on the Palestine exchange affected digital risk management. 58 randomly chosen individuals from the internal audit departments of the banks registered on the Palestine exchange made up the study sample. To meet the objectives of the study, a descriptive approach has been used. A questionnaire that was created specifically for the study's objectives was also used and following data analysis, the results indicated a high impact for each of the (assurance and consulting audit services) on the effectiveness of digital risk management, Consequently, the study recommended that there is a need to increase attention to internal audit activity and activate its role to ensure independence, objectivity, efficiency, and effectiveness of its operations because of its positive impact on supporting digital risk management. Keywords Internal audit activity Digital risk management Internal control system Banks sector

Journal
Title
Studies in Systems, Decision and Control book series (SSDC,volume 489)
Publisher
Springer Nature Switzerland AG
Publisher Country
Switzerland
Indexing
Scopus
Impact Factor
None
Publication Type
Both (Printed and Online)
Volume
489
Year
2024
Pages
17-32