Studying the interaction methods of the central bank supervision department with the audit and internal inspection units of banks and evaluating its impact on the efficiency and effectiveness of banking supervision
Subject Areas : Ethics and Islamic Educationseyed mojtaba hasani shahi sara 1 , Seyed Mohammad Reza Raiszadeh 2 * , Ali Fallah 3
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Keywords: Audit, internal inspection, evaluation, efficiency, effectiveness. ,
Abstract :
The aim of this study was to investigate the interactions of the central bank supervision department with the audit and internal inspection units of banks and to evaluate its impact on the efficiency and effectiveness of banking supervision. This research is applied in terms of purpose, and in terms of descriptive-survey approach. In this study, all senior managers of bank branches in Tehran were considered as a statistical population of 150 people. According to Krejcie and Morgan's table, a society of this size required at least 108 statistical samples. In this study, simple random sampling method was used to select statistical samples. The main tool used in this study was a questionnaire based on experts' opinions which contained 22 items. In this questionnaire, the answers were designed based on a five-point Likert scale (from strongly disagree to strongly agree). The validity and reliability of this questionnaire were evaluated and confirmed in different ways. After distributing and collecting questionnaires and extracting data, descriptive and inferential analyzes through SPSS and LISREL software were on the agenda. In this process, descriptive analyzes were performed on the research variables, KMO test, Kolmograph-Smirnov test, confirmatory factor analysis and path analysis. Finally, the results showed that the interaction of the central bank supervision department with the internal audit units of banks has a strong and significant positive effect on the efficiency and effectiveness of banking supervision.
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