Institute media
The Department of Financial Studies the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (The Impact of Strategic Auditing on Banking Risk Management – An Applied Research ) for the student Karar Ibrahim Hamza 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 analyze the impact of strategic auditing on banking risk management, to determine the extent of interdependence and integration between auditing processes and strategic approaches in risk management. It also aimed to identify the research problem, which is the impact of the independent variable, strategic auditing, with its dimensions (strategic planning, operational performance, compliance program, strategic performance evaluation, governance, and auditor independence), on the dependent variable, banking risk management. The descriptive analytical approach was adopted in conducting the current research.
The study found a statistically significant impact between the dimensions of strategic auditing as an independent variable and banking risk management as a dependent variable. The results of the modified Altman model also showed a clear difference in the Z-index among the six banks. The average index ranged between 0.60895 for the Iraqi Investment Bank and 2.5005 for Ashur International Bank.
