The role of internal control system in improving service quality of privatized governmental banks through exploratory approach

Document Type : Original Article


1 Ph.D candidate. Department of Accounting, Islamic Azad University, Qazvin, Iran

2 Assistant professor, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.

3 Associate Professor, Finance, Payame Noor University, Rasht, Iran.


Background: Cit is generally known that conditions and challenges in the national banking industry, including the increasing intensity of competition in this industry and the quality of services have compounded the importance of assessing the current situation of the internal control systems and its role in increasing the quality of services. It should also be more vital to recognize the drawbacks in order to find new strategies to modify the system and promote it.
Objective: it is of great importance to identify the factors and characteristics affecting the internal control system of the bank and the quality of services in privatized governmental banks
Method: The statistical population of the study includes experts and banking specialists of privatized governmental banks in Hamadan province. Data collection tools included library studies and semi-structured interviews, the validity of which was validated as content validity.
Results: The test results of the model were successful and the conceptual research model was approved.
Conclusion: Description of the conceptual model obtained in privatized governmental banks