المعلومات المحاسبية ودورها في تحقيق الرقابة المصرفية الفعالة

Abstract

Abstract The research has tackled the Accounting Information and the role of it in the effective of banking supervision; where the basic problem is represented in how to obtain quality banking information on which we could depend on in improving the supervision and controlling role ; that is for the treatment of account system capability weakness, financial controlling systems, administration, and internal control Units banking organ Unit in order to conform to the developments, whether in the terms of transparency, or accountability, or auditing criteria. The research target had been focus on the role of accounting Information in the effective banking control to attempt to strengthen it, to overcome the points of weakness from which the banking organ is suffering; and then obtaining a sound banking organ which shall maintain the rights of the depositors and the investors; and that shall guarantee the safety and correct implementation of the Monetary Policy in the State (Country). The research was based on the inventive (or creative) methodology in its study of research problems, and detennination of its patterns that are related to the research’s subject and the setting of the suppositions ( or the assumptions) and creative methodology to test the correctness of the research assumptions so far; and the descriptive methodology for the use of situation study, to know the role of the accounting information in the effective banking control ; and the analytical methodology in analysis of the statements ,as well as the chronological comparative methodology for following up of the former studies conducted in that field. In achieving of those objectives of this research, the following hypotheses have been put on taste: First Hypotheses: Accounting information does not help in achieving effective banking Control Second Hypotheses: