إسهامات نظام الرقابة الداخلية في دعم مراقبة التسيير البنكي في قيادة المخاطر التشغيلية لدى المؤسسة البنكية : دراسة حالة، التشريع البنكي الجزائري

الملخص EN

The management of banking risks is one of the major concerns of management control in the bank, because of the financial consequences of risks that impact directly on the performance of banks.

Management control as a system whose objective is performance improvement, should provide the necessary tools and mechanisms to reduce the likelihood of the risk occurring, and reduce the amount of loss in case he would come true.

This article aims to study the case of operational risk, and to highlight the contribution of the internal control system as one of the major mechanisms used in the control and monitoring of this category of risk, as well as view and analyze reality of banks in Algeria in this regard, addressing issued related regulations.