مدى مساهمة تطبيق مبادئ الحوكمةفي تعزيز واكتشاف الغش والتلاغب في التقارير المالية

Abstract

This study aims at identifying the extent of applying principles of governance in enhancing the ability to detect fraud and falsification in financial reports. This study has been applied to the commercial banks in Palestine. To achieve the objectives of the study ، the researcher has used the descriptive analytical approach as it fits the nature of the study through data collection form primary and secondary sources. A questionnaire has been designed as a tool for data collection ،and it was distributed randomly to the sample of the study in the commercial banks in Palestine that have branches in the Gaza Strip. The sample of the study comprises persons who work in the field of governance and detecting fraud and falsification in financial reports ، e.g. a branch director ، a section director ، a head of department ، a monitor ، and internal auditors. Also ، a sample from the auditors of the Palestinian Monetary Fund was included. The number of distributed questionnaires was 81 of which 65 ones were returned back ، i.e. 80.24 per cent. SPSS has been used to analyze data and test the hypotheses. The study has reached the following findings: - Application of risk management principle contributes to enhancing the ability to detect fraud and falsification in financial reports. This factor got the highest average as banks face a great deal of risk. - Application of rewards and remuneration principle contributes to enhancing the ability to detect fraud and falsification in financial reports. This factor got the lowest average as giving rewards and remunerations is the responsibility of higher administration of banks ، and these rewards and remunerations are usually granted to those in the higher administration. - There are no statistical differences at (α≤0.05) between the averages of responses regarding the extent of contribution of applying governance principles to enhance the ability to detect fraud and falsification in financial reports attributed to personal details. The study has reached some recommendations: - It is necessary that the administration approve clear regulations for granting rewards and remunerations. The executive administration should apply and review it regularly to contribute to avoidance of fraud and falsification in financial reports. - Stakeholders should freely contact the administration to express their fear regarding illegal behaviors by workers in banks so that their rights would not be breached. They should be provided with regular reports that they need. - New regulations should be enacted to impose strict penalties against those who deceive and falsify financially and administratively and who manipulate the funds of shareholders. This should be considered as immoral crime