Abstract
This research aims to apply a proposed audit program model to activate audit procedures in accordance with international standards to improve the continuity of banking activity. Also, its active role in assessing banking risks and predicting the outcome of banking activity in accordance with the local work environment and the requirements of international banking supervision authorities. Given the interest of many parties and the connection of their interests with the banks under scrutiny, in addition to the international and local trend towards the growing interest in the continuity of the banking business, in line with international standards. This research was applied to a sample of two private commercial banks listed in the Iraq Stock Exchange for the period (2018-2021). The descriptive analytical approach was utilized to describe, analyze, and measure all variables through the available financial data and in line with the requirements of auditing standards. Furthermore, this research reached a set of conclusions and recommendations, including the ability of the commercial bank to continue and the possibility of the National Bank faltering. The research recommended that banks adopt the audit program for its influential role in the early detection of banking risks and reducing their impact on the future of banks, thus improving the continuity of banking activity.
Waad Hadi Al-Hassani & Naseer Dhahir Jabir
Muthanna Journal of Administrative and Economic Sciences, 2023,Volume 13, Issue 3, Pages 64-73
DOI:10.52113/6/2023-13-3/64-73
