Effectiveness of Internal Control in the Banking Sector: Evidence from Bank Mellat, Iran

The IUP Journal of Bank Management, Vol. XII, No. 1, February 2013, pp. 23-34

Posted: 24 Apr 2013

See all articles by Mahdi Salehi

Mahdi Salehi

Mysore University

Mahmoud Mousavi Shiri

affiliation not provided to SSRN

Fatemeh Ehsanpour

Payame Noor University

Date Written: April 24, 2013

Abstract

Internal control plays a very effective role in organizations. The present study aims to investigate the effectiveness of internal control in the Iranian banking sector during 2011 with special reference to Bank Mellat. A questionnaire was designed and developed for data collection. The results of the study revealed that the internal control system in the banking sector is highly efficient in preventing the incidence of frauds and errors.

Suggested Citation

Salehi, Mahdi and Mousavi Shiri, Mahmoud and Ehsanpour, Fatemeh, Effectiveness of Internal Control in the Banking Sector: Evidence from Bank Mellat, Iran (April 24, 2013). The IUP Journal of Bank Management, Vol. XII, No. 1, February 2013, pp. 23-34, Available at SSRN: https://ssrn.com/abstract=2255853

Mahdi Salehi (Contact Author)

Mysore University ( email )

Mysore
Karnataka
karnataka 570006
India

Mahmoud Mousavi Shiri

affiliation not provided to SSRN ( email )

Fatemeh Ehsanpour

Payame Noor University ( email )

Alborz provience
Shahriar, Tehran
Iran

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