ارزیابی مدیریت ریسک در بانکداری ایران بر اساس اصول راهنمای IFSB

Abstract

Purpose: The aim of this study was to evaluate Islamic banking risk management based on IFSB guidelines in Bank in North Khorasan Province.Methodology: The research method in this study was descriptive survey and the statistical population included branch employees and employees and managers of different management departments of the bank. Sampling was purposeful and the data collection tool was a questionnaire that 35 people participated in the survey process. The questionnaire used in this study is a translation of the questionnaire presented by Razman and Abdolrahman based on the principles of the IFSB guide in 2015, the validity of which was confirmed by experts and some editing points were applied, and its reliability by 25 experts with alpha Cronbach confirmed 0.76. Descriptive statistics and Kolmogorov-Smirnov tests, binomial test and Friedman test were used to analyze the dataFindings: The results showed that 9 out of 42 components of risk management are not in good condition; These components include 2 components of investment risk management, 4 components of market risk management, 1 component of liquidity risk management and 2 components of business risk management shift.Originality/Value: The results of this study showed that there are weaknesses and opportunities for improvement in the fields of market risk management, investment risk management, business transfer risk management and liquidity risk management, respectively.