Assessing bank’s internal control effectiveness: The case of Ghanaian listed banks

Basit Öğe Kaydı
dc.authorid0000-0001-6483-4547
dc.contributor.authorAksoy, Tamer
dc.contributor.authorAksoy, Tamer
dc.contributor.authorAksoy, Tamer
dc.contributor.authorMohammed, Abdullai
dc.contributor.otherYönetim Bilimleri Fakültesi, İşletme Bölümü
dc.contributor.otherYönetim Bilimleri Fakültesi, İşletme Bölümü
dc.date.accessioned2020-05-18T08:28:17Z
dc.date.available2020-05-18T08:28:17Z
dc.date.issued2020
dc.departmentİHÜ, Yönetim Bilimleri Fakültesi, İşletme Bölümü
dc.description.abstractThis paper aims to evaluate the effectiveness of Ghanaian listed banks using COSO’s IC framework. Only Control environment, Risk assessment, and Monitoring activities components of the framework considered for this study. Methodologically, out of the 60 questionnaires, surveys distributed to the banks 37 copies received representing a 61.7% response rate. Statistic Package for Social Sciences (SPSS) v25 used to analyze data by running among other reliability tests, tests of normality, and descriptive statistics. The results of means and standard deviations gained ascertained that; strong cont rols existed in the control environment, risk assessment, and monitoring activities of internal control of the Ghanaian listed banks. A risk assessment had a low average mean compared to the control environment and monitoring activities. Because banks oper ate under higher risk than any other financial institution, we propose that Ghanaian listed banks should increase investment in risk assessment.
dc.identifier.citationAksoy, T. ve Mohammed, A. (2020). Assessing bank’s internal control effectiveness: The case of Ghanaian listed banks. International Journal of Research in Business and Social Science, 9(4), 196-206.
dc.identifier.endpage206
dc.identifier.issn2319-7064
dc.identifier.issue4
dc.identifier.startpage196
dc.identifier.urihttps://hdl.handle.net/20.500.12154/1150
dc.identifier.volume9
dc.institutionauthorAksoy, Tamer
dc.institutionauthorid0000-0001-6483-4547
dc.language.isoen
dc.publisherSSBFNET
dc.relation.ihupublicationcategory235
dc.relation.ispartofInternational Journal of Research in Business and Social Science
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectInternal Control
dc.subjectCOSO
dc.subjectControl Environment
dc.subjectRisk Assessment
dc.subjectMonitoring
dc.subjectInternal Auditing
dc.subjectCorporate Governance
dc.titleAssessing bank’s internal control effectiveness: The case of Ghanaian listed banks
dc.typeArticle
dspace.entity.typePublication
relation.isAuthorOfPublicationbbc73b61-a694-4832-936e-e3747e3f0cf6
relation.isAuthorOfPublication.latestForDiscoverybbc73b61-a694-4832-936e-e3747e3f0cf6
relation.isOrgUnitOfPublicationc9253b76-6094-4836-ac99-2fcd5392d68f
relation.isOrgUnitOfPublication.latestForDiscoveryc9253b76-6094-4836-ac99-2fcd5392d68f

Dosyalar

Orijinal paket
Listeleniyor 1 - 1 / 1
Küçük Resim
İsim:
T. Aksoy.pdf
Boyut:
391.29 KB
Biçim:
Adobe Portable Document Format
Açıklama:
Tam Metin / Full Text
İndir
Lisans paketi
Listeleniyor 1 - 1 / 1
İsim:
license.txt
Boyut:
1.52 KB
Biçim:
Item-specific license agreed upon to submission
Açıklama:
İndir

Koleksiyon

İşletme Bölümü Koleksiyonu