The Role of Joint Audit in Reducing Banking Risks: An Applied Study in the National Islamic Bank

Abstract

The research aims to develop a proposed model to assess the compliance of auditors with the controls of the joint audit work to help reduce bank risks by studying the following problem "The weakness of the audit programs approved by the auditors' offices regarding the audit of the disclosure of the banking risks contained in the financial statements and the annual report of the management, which adversely affected the necessary professional attention and increase the responsibility of the external auditor as a result.