دور التدقيق البنكي في إلزام البنوك التجارية الجزائرية باتفاقية بازل II : دراسة ميدانية لعينة من مدققي الحسابات الجزائريين

الملخص EN

In this study, we seek to determine the role of banking auditing in binding commercial banks to the Second Basel Convention.

The questionnaire was used as a tool for scientific research through surveying the sample of Algerian audit offices.

The commercial banks of Basel II, and finally came up with a set of recommendations, the most important of which is to give the supervisory authority of the Algerian banking sector more importance in adopting the precautionary rules, especially Basel to keep pace with the financial industry to protect banks from the risks inherent in their activities.

The auditors continue to renew their knowledge of the process and the development of their professional experience in line with the international standards of the profession