مجلة الحكمة للدراسات الاقتصادية
Volume 2, Numéro 4, Pages 91-124
2014-10-06
علاقة تكنولوجيا المعلومات المستخدمة بفاعلية نظام الرقابة الداخلية في المصارف الوطنية - قطاع غزة Relationship Of Information Technology Used With The Effectivity Of Internal Control System In National Banks - Gaza Strip
الكاتب : رامز عزمي بدير . محمد جودت فارس . عصام صبحى قشطة .
الملخص
Abstract This study aimed to identify the relationship of information technology used with the effectivity of internal control system in the national banks in Gaza Strip. The study used the descriptive analytical approach and a questionnaire for collecting data. The researcher used the method of stratified random sample. The study include (6) national banks, (240) questionnaires were distributed to a sample of national banks workers with different functional titles, (206) questionnaires were answered which equals 86% of the total distributed questionnaires. The study shows the following main results: there is a positive relationship between information technology and the effectivity of internal control system in the working national banks in Gaza Strip. The study concluded the following important recommendations: following the recent scientific developments in IT field through participation on conferences, seminars and special courses. Evaluating control procedures periodically to determine the weaknesses and providing the suitable procedures to tackle them, and supporting its competitive place in the banking institutions for providing experiences and the necessary knowledge in developing Palestinian banking.
الكلمات المفتاحية
تكنولوجيا المعلومات- فاعلية نظام الرقابة الداخلية
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