Status of Establishment of Internal Control System in Iranian Banks

A system of effective internal controls is a foundation for the safe and sound operation of banks and helps management to safeguard bank's resources and interests. Since improving performance of internal control system requires recognizing its current status, in this study, an attempt has been...

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Bibliographic Details
Main Authors: Seyyed Morteza Mortazavi, Javad Shekarkhah, Jafar Babajani
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2022-06-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
Online Access:https://qjma.atu.ac.ir/article_14271_95196bdf387595a428db6f3a4317b818.pdf