مدى مساهمة التدقيق الداخلي في الحد من المخاطر التشغيلية في المصارف الاسلامية في سورية (دراسة ميدانية)

This study aims to state the extent of the contribution of internal audit in the reduction of operational risks faced by Islamic banks in Syria in order to protect and continuity. To achieve this goal, the researcher depends on the style of the questionnaire that has been distributed to workers in the management of banking operations and management of the internal audit in Islamic banks operating in Syria, that are 3 banks, where the total number of workers in both the Department of Banking Operations and Internal Audit Department is 70 employees, and has been distributed to 70, and collected 60 valid questionnaires for the study: 45 questionnaires relate to the Department of Banking Operations, 15 to the Internal Audit Department. The findings of this study showed that the Internal audit contribution in reduction of operational risks faced by Islamic banks in Syria, from the standpoint of the two specimens, the most important study, as recommended by the necessity of activating the role of the Internal Audit Department in the process of operational risk management in Islamic banks to ensure its continuity.