Barriers to the Application of Recognized Internal Audit Standards in Islamic Banks Operating in Northwest Syria

Abstract

  The research aims to identify the obstacles to applying internal auditing standards in Islamic banks operating in northwestern Syria, especially in light of the unstable political conditions. To achieve the objectives of this research, the researcher designed a questionnaire regarding the obstacles to applying internal auditing standards in Islamic banks operating in northeastern Syria and distributed it to a sample that included bank managers, their deputies, and inspectors working in these banks. The results of the research revealed several main obstacles to applying internal auditing standards in the banks of the sample, including:

• Political Conditions: The unstable political situation negatively affects the banks' ability to effectively apply internal audit standards.
• Administrative Support and Infrastructure: This includes the lack of a responsible entity for ensuring compliance with internal audit standards in Islamic banks and a deficiency in supportive legislation for implementing these standards.

Professional Competence: There is a shortage of qualified internal auditors trained to apply standards in an Islamic environment، along with a lack of specialized training programs in this field