The Distress of Bank Debt and the Role of Internal Audit in Scaling it


  • Alaa Awad Kadhim Institute of Higher Commercial Studies of Sousse - University of Sousse- Tunisia,
  • Professor Chokri Slim Mocfine Laboratory ISCAE Manouba, Tunisia


Bank Debt, Internal Audit, Role.


Internal audit was able to reduce the huge losses faced by international institutions as a result of mismanagement, fraud and corruption. It has been able to highlight weaknesses in internal auditing systems, uncover shortcomings in the administrative system, and work to improve risk management efficiently and effectively. Although the internal audit department does not generate financial returns, it has become an important and complementary part of the organizational management structure, and has become one of the most important departments in institutions. The internal audit performs many activities that help strengthen corporate risk management, evaluate governance performance, enhance oversight, and provide consulting and assurance services. Thus, it is a fundamental pillar of the management process. Hence, the function should receive adequate attention by depending on international standards or enhancing local standards for the internal audit function, which will be reflected in raising the quality of its work, especially in Iraqi banks. These banks suffer from low quality work provided by their external audit departments. (Fleih, Hadi, 2020: 92). Therefore, internal audit plays an important role in managing distress of Iraqi banks debts. The more effective the internal auditing system is in crisis management, the more positive the effect on managing distressed debts. Thus, this study sheds light on the role of internal audit in limiting the distress of bank debt in light of technological variables and financial inclusion.




How to Cite

Alaa Awad Kadhim, & Professor Chokri Slim. (2024). The Distress of Bank Debt and the Role of Internal Audit in Scaling it. Kurdish Studies, 12(2), 2193–2208. Retrieved from