The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Performance Audit Check to Improve The Dimensions of Banking Marketing-Applied Research in Alrafedain and Alrasheed banks ) for the student Osama Hamed Muhsin to obtain a higher diploma equivalent to a master’s degree in banks and grants its holder All rights and privileges of a master’s degree.
The study aimed to identify the role of performance auditing in improving the dimensions of banking marketing (banking service, price, promotion, distribution, individuals, physical evidence, service provision), improving its effectiveness and increasing its efficiency in the banks studied, and showing that the performance auditing process carried out by the Federal Bureau of Financial Supervision It yields the desired benefit and is carried out correctly and in accordance with the International Organization of Supreme Audit Institutions (INTOSAI) Standard No. (3000) for performance oversight.
The study concluded that there is a significant and effective role for the performance audit process in improving the dimensions of banking marketing in the Rafidain and Al-Rasheed Banks, and that the Federal Bureau of Financial Supervision applies the majority of the paragraphs of the performance audit standard numbered (3000) issued by the (INTOSAI) organization in the performance audits it performs on the entities subject to its audit. In general and the banks investigated in particular.
