The Recognition of Components of Internal Controls in banks by Fuzzy Delphi Method

Arash Giah Parvar foomani¹ Mojtaba shams²

1) islamic azad university management master of science
2) booali university economis master of science

IOI Code : XAFH-CGCDZ
Publication : The National Conference on Research and Development in Management and Economics resistance(ieconf.com)
Abstract :
    Banks generally set up internal control systems to identify and manage risks. Establishing an effective internal control system has become a central issue in corporate governance because of one of the best control mechanisms in banks are internal control. The purpose of this research is The Recognition of Components of Internal Controls in banks by Fuzzy Delphi Method.This research is practical and descriptive-developed (inventional) and case study that did in banks in 1395. To do this research in Delphi and Delphi fuzzy method 20 people of experts are choice. In this research two principal question were set forth. After completing the research and Delphi fuzzy mathematical calculations recognized the Components of Internal Controls in banks.The finding show that The Principal measures of internal controls in banks included control environment, risk assessment, control activity, information and communication and monitoring activities.

Keywords : internal controls banks fuzzy delphi