"Presenting the model of internal control system as a mechanism for improving the service quality control of banks system "

The purpose of this study is to present a model of internal control system as a mechanism to improve the quality control of banks. Internal control is a fundamental and dynamic process that constantly adapts itself to changes in the organization. New conditions and challenges require banks and financial institutions to have an internal control system. In this study, an attempt was made to design a native model suitable for Iranian private banks. This descriptive and qualitative research is a mixed of qualitative and quantitative research that uses Delphi technique to interpret the interviews in the qualitative part and to analyze the final 35 matrices based on extractive components. It was designed, performed, and data were analyzed using the Matrix Interaction by Mic Mac software. The statistical population of this research is comprised of experts in the qualitative part of the panel of experts including university professors and expert banks who are familiar with internal control issues and in the quantitative phase the sample was banker employees in private banks. The findings of the study show that for the internal control dimension, seven components of the control process, supervision, control activities, information channels, culture, risk reduction and trust, and for service quality there was four dimensions including commitment, security, bank prestige and customer satisfaction. On the other hand, based on Mic Mac analysis, a new classification based on affective variables, risk variables, secondary variables, independent variables, and regulatory variables was introduced, which is presented for the first time.