الفهرس 
الاطار العام للبحث
ملخص نتائج الدراسه باللغه العربيهيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aimed at using risk based internal auditing approach in examining, evaluating and improving credit risk management. Through providing a procedural system to audit the credit risk management can be applied in practice. With a case study at a commercial bank operating in Egypt.
The study consists of five chapters. The first chapter contains literature review. The second includes credit risk banking (content analysis). The third targeted to determine the stages, requirements and obstacles of the internal audit risk management in commercial banks. The fourth chapter concentrated on providing a procedural system of internal audit for the banking credit risk. The last contains a case study to study internal auditing of credit activities of smalls and medium enterprises (SMEs) in an Egyptian Commercial Bank.
The study reached several conclusions, the most important as follow:
- The importance of the application of the procedural system of risk based internal audit in the examination and evaluation of credit risk management. there by reducing the bank’s exposure to risk.
- The necessity of using the recent techniques of risk assessment for the preparation of the audit plan & concentrate on high risks, such techniques as risk and control matrix & control risk self-assessment.
- The case study had revealed the existence of several strengths in the performance of internal audit process in the selected bank. although this bank doesn’t apply all stages and procedures of the application of the risk based internal audit approach.