مدي التزام المصارف الخاصة السورية بتطبيق مبادئ ادارة مخاطر الغش دراسة ميدانية في الجمهورية العربية السورية

This paper addresses the extent of the private Syrian banks' compliance of applying Fraud Risk Management Principles (FRMPs). FRMPs have been the focus of many studies and professional guidelines (i.e. CIMA, 2008, CGMA, 2012, AICPA et al., 2011, KPMG, 2006, COSO, 2010, CAQ, 2010) as an important tool in fraud risk deterrence. However, no previous attention is paid to such topic by Syrian scholars and professional inquiries. As such, this investigation has been motivated by the lack of previous related studies. The paper has adopted a descriptive approach in describing the current private Syrian banks activities regarding FRMPs compliance. The opinions of internal auditors, risk management officers and higher management have then been surveyed. The respondents have expressed their opinions on the performing the followings: fraud risk governance, fraud risk assessment, and fraud risk responding. The research's hypotheses have been tested using the T-test, and the results show that private Syrian banks are committed to FRMPs in all its different types mentioned above.