تأثير حوكمة الشركات في التدقيق التسويقي

Impact of Corporate Governance on Marketing Auditing

The study sought to determine the effect of governance in the marketing audit of banks through the selection of a number of private commercial banks in Iraq and within Karbala Governorate, where the financial crises and cases of financial corruption and fraud experienced by many business organizations and financial institutions led to loss of confidence in the administrative systems and laws which has made it necessary to develop solutions and alternatives to regulate the relationship ,raise administrative and supervisory efficiency. In order to achieve this, the study relied on six dimensions of governance (effective framework, equity, equal treatment, stakeholder role, disclosure and transparency, board responsibility). Marketing audit was expressed as a responsive variable (internal and external marketing audit, the study sample consisted of 61 statements dedicated to the bank managers and department managers. The problem of the study was illustrated by the question: The study concluded with the following conclusions: Is there an impact of governance on marketing audit?
The study has reached to an important deductions :
1- The existence of significant relationships between the dimensions of governance (providing an effective framework, shareholders’ rights, equal treatment, the role of stakeholders, disclosure and transparency, responsibility of the board of directors and marketing audit).

2. The sample banks shall endeavor to provide the regulatory, legal and administrative procedures necessary for the success of the marketing work, as well as to create the appropriate conditions that help to apply the governance effectively and accept it by the employees Conclusions and recommendations .

1 – The need to follow up the audit on all parts of the marketing strategies aproductions, environment and everything related to the marketing environment and lack of complacency in any of them to maintain an efficient level of banking .

2. Provide special courses for managers, directors and members of the board of directors as well as heads of departments periodically to familiarize them with the governance and principles to be aware of all developments in the system of governance, which will enhance their experience and increase their administrative efficiency.