... to determine the key ratios in the banking industry, e.g. Pinches et al. (1973). Cluster analysis has also been applied to the banking industry. The data used in this study are 52 different financial ratios that have been calculated for 59 commercial banks in Lebanon for the fiscal year 1999...

... elements of internal controls and performing audits on a regular basis in areas with high risk exposures. Presents a list of suggested audit frequencies and necessary internal controls for some of the most vulnerable areas in the banking industry. These suggestions should be helpful to audit departments...