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<p>This study investigates the role of internal auditing ethics—namely, integrity, objectivity, confidentiality, and competence—in enhancing risk management effectiveness within Palestinian banks operating under prolonged crisis conditions. In politically and economically unstable environments, financial institutions face elevated systemic risks, making ethical internal auditing a strategic pillar for transparency, stakeholder trust, and adaptive risk response. The research adopts an explanatory sequential mixed-methods design. Quantitative data were collected through a survey of 160 participants, selected via stratified random sampling from a population of 273 individuals comprising internal audit and risk management staff, as well as members of audit and risk committees across commercial, Islamic, and foreign banks operating in Palestine. Qualitative insights were obtained from semi-structured interviews with 25 purposively selected experts, enabling deeper interpretation of the quantitative findings within a high-risk operational context. The results reveal that integrity, confidentiality, and competence significantly enhance risk management by improving data security, analytical depth, and proactive mitigation practices. Integrity emerged as the most influential factor, reinforcing institutional accountability. Objectivity, however, demonstrated no statistically significant effect—a finding explained qualitatively by organizational interference, structural inertia, and limited resources. Anchored in the Focus Theory of Normative Conduct, the study develops a conceptual framework illustrating how ethical norms influence auditor behavior in fragile financial ecosystems. The findings contribute to the discourse on sustainability and governance by offering actionable insights to align national audit practices with international regulatory frameworks such as the Basel Accords, particularly within Global South contexts.</p>

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The impact of applying internal auditing ethics on bank risk management during crises: a field study on banks operating in Palestine

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2025年9月10日

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  • Kayed M. Tanbour,
  • Moufida Ben Saada,
  • Abdul Naser I. Nour

摘要

This study investigates the role of internal auditing ethics—namely, integrity, objectivity, confidentiality, and competence—in enhancing risk management effectiveness within Palestinian banks operating under prolonged crisis conditions. In politically and economically unstable environments, financial institutions face elevated systemic risks, making ethical internal auditing a strategic pillar for transparency, stakeholder trust, and adaptive risk response. The research adopts an explanatory sequential mixed-methods design. Quantitative data were collected through a survey of 160 participants, selected via stratified random sampling from a population of 273 individuals comprising internal audit and risk management staff, as well as members of audit and risk committees across commercial, Islamic, and foreign banks operating in Palestine. Qualitative insights were obtained from semi-structured interviews with 25 purposively selected experts, enabling deeper interpretation of the quantitative findings within a high-risk operational context. The results reveal that integrity, confidentiality, and competence significantly enhance risk management by improving data security, analytical depth, and proactive mitigation practices. Integrity emerged as the most influential factor, reinforcing institutional accountability. Objectivity, however, demonstrated no statistically significant effect—a finding explained qualitatively by organizational interference, structural inertia, and limited resources. Anchored in the Focus Theory of Normative Conduct, the study develops a conceptual framework illustrating how ethical norms influence auditor behavior in fragile financial ecosystems. The findings contribute to the discourse on sustainability and governance by offering actionable insights to align national audit practices with international regulatory frameworks such as the Basel Accords, particularly within Global South contexts.