أثر إطار الحوكمة وإدارة المخاطر والامتثال (GRC) في الحد من الاحتيال في البنوك التجارية الأردنية المدرجة في بورصة عمّان: الدور المعدل لنظام الرقابة الداخلية

Abstract

This study aimed to determine the impact of Governance, Risk and Compliance (GRC) Framework on Fraud Reduction and the Moderating Role of Internal Control. Furthermore, to achieve the aim of the study, a descriptive and analytical approach was followed. The study population consists of all commercial Banks listed on Amman Stock Exchange. The study sample also encompassed employees in financial management and internal control departments of these commercial banks. The questionnaire was used to collect the necessary data from the study sample. The researcher distributed 15 questionnaires per bank, 165 questionnaires were retrieved, after excluding 7 incomplete questionnaires, the usable questionnaires for analysis amounted to 158, which represent 87.77% of distributed questionnaires. The study used the statistical package program (SPSS), where descriptive statistics were used, such as arithmetic means and standard deviations, and analytical statistics were used to test the study hypotheses through applying multiple linear regression. The results showed a strong and statistically significant impact to GRC Framework on Fraud reduction. Furthermore, there is a statistically significant impact to the Internal Control on the relation between GRC Framework on Fraud reduction.

In light of the results, the study recommended a set of recommendations, the most important of which is improving transparency, accountability, and combating fraud through strengthening GRC Framework and Internal Control, which include encouraging reporting violations, providing continuous training programs, conducting periodic assessments, and developing code of conduct.