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

Mahdi Salehi, Mahmoud Mousavi Shiri and Fatemeh Ehsanpour

The IUP Journal of Bank Management, 2013, vol. XII, issue 1, 23-34

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.

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:icf:icfjbm:v:12:y:2013:i:1:p:23-34

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