برنامج تدقيق مقترح لنظام مقاصة الصكوك الالكترونية (ACH)

الملخص

The use of electronic systems in the banking sector and in particular the Automated Clearing House System (ACH) in the electronic transfer of funds between banks operations include high-value financial transfers between the participating banks in this system, and that any defect may occur the system leads to cases of fraud in the clearing of electronic instruments in the participating banks and thus occurrence of embezzlement,From this point of highlighting the problem of discussing the importance of the availability of scrutiny of a proposed program takes into account the decisions of the Basel Helms to manage electronic banking risks, as well as part of the requirements under the COBIT  in IT environment to examine this system in action remittances for authenticity and legitimacy. Where research aims to examine the efficiency and effectiveness of the system in a safe financial transactions and thus to maintain public money from waste and  loss.

It was reached a set of conclusions including:

1-The lack of an audit program of the Federal Office of Financial Control to examine the electronic instruments clearing system (ACH) applied in government banks.

2-Poor infrastructure for information technology for government banks participating clearing the electronic instruments system (ACH), which is still in the process of completion.

The research has made a number of recommendations including:

1-The need to adopt the proposed audit program for the purpose of checking the electronic instruments clearing system (ACH) applicable in the State-owned  banks by the Federal Board of Supreme Audit.

2-Strengthening the infrastructure of information technology for government banks participating clearing the electronic instruments system (ACH) and work to develop them.