قياس و مراقبة جودة الأصول وفق نموذج Camels كأداة لتفعيل نظام الرقابة الداخلية في البنك الوطني الجزائري Bna للفترة من 2012 إلى 2016

الملخص EN

This study aimed to measure the quality of the assets of the Algerian National Bank during the period 2012 to 2016 according to the indicators provided by CAMELS system, in order to activate the internal control system of this bank.

This was done by building a general matrix for rating the quality of assets and the effectiveness of the internal control system.

The study found that the assets owned by the National Bank of Algeria existed in the class 03, which is expressed by assets of reasonable quality with some shortcomings, Also measuring and monitoring the assets quality Proved existence the internal control system of the bank are at an average level of effectiveness.

The study recommends reviewing the level of concentration of the bank's assets by diversifying them as much as possible, reviewing the values of all dues not paid, especially troubled ones, in an attempt to reduce them and setting an effective policy for recovering them.