إسهامات وظيفة التدقيق الداخلي في تفعيل مبادئ الحوكمة المصرفية : دراسة حالة بنك الفلاحة و التنمية الريفية BADR وكالة برج بوعريريج

الملخص EN

This study aims to show the extent of the role of the internal audit function in activating the principles of banking governance, and in order to achieve the goals of this study, the descriptive analytical method was used to obtain data related to the theoretical aspect, and the questionnaire was used to collect initial data related to the subject of the study, and then empty and analyze it Using SPSS.

The study reached a set of results, including: that the internal audit function is a pivotal mechanism through which the objectives of banks can be achieved and that adherence to internal audit standards has positive implications for improving and activating governance in banks and for carrying out governance work.

An integrated administrative and professional organization is required.