دور الآليات المحاسبية لحوكمة الشركاث في الحد من مخاطر الإئتمان المصًرفي )دراسة ميدانية على بنك فيصل الإسلامي السوداني (

Abstract

Abstract The research examined the role of accounting mechanisms for corporate governance in terminating the risk of bank credit. Research problem is represented in studying the role of internal and external auditing and auditing committee as accounting mechanisms for corporate governance in terminating risks of bank credit. Research importance lies in stating importance of accounting mechanisms for corporate governance in banking business environment, for it positive effects in terminating bank credit's risks. Research aimed to know the role of accounting mechanisms for corporate governance in terminating bank credit's risks and to supports confidence in accounting and auditing professions. To achieve said objectives, basic hypothesis was formulated as follows (Accounting mechanisms for corporate governance has an important role in terminating risk of bank credit), which breaking into three sub- hypotheses as follows: First hypothesis: Internal auditing as one of corporate governance mechanisms affects in terminating risk of bank credit. Second hypothesis: External auditing as one of corporate governance mechanisms affects in terminating risk of bank credit. Third hypothesis: Audit committee as one of corporate governance mechanisms affects in terminating risk of bank credit. The researcher then reached a number of results findings; key among them was the following: 1 - Internal auditor's checking and auditing for investment's operations file to realize the completion of file components before executing, reducing bank credit's risks. 2 - Internal auditor's realizing for procedures that adopted against halted customers in concern with guarantees' cashing, legally alerts and criminally notifications, reducing bank credit's risks in Fisal Islamic Bank 3 - Auditing committee realizing for control activities' designing, terminates happening of credit decisions' risks in Sudanese banks. Based on research results, researcher suggested a number of recommendations, most important of which are the following: 1- Activating internal auditing work's to do an important and basic role in terminating bank credit risks. 2- Realizing for required procedures' efficiency to terminate bank credit's risks. 3- Awareness for stating procedures, controllable and procedural ways to limit bank credit's risks.