أثر التدقيق الإداري في تحسين فعالية الرقابة الداخلية للبنوك الجزائرية : دراسة تحليلية لعينة من المدققين الداخليين لبنك الفلاحة و التنمية الريفية BADR

الملخص EN

The aim of this study was to investigate the relationship between the internal auditors' understanding of the importance of management auditing and the role of the management auditing in improving the effectiveness of the internal control system.

In order to achieve this objective was designed questionnaire consisting of four axes distributed to internal auditors in Agricultural and Rural Development Bank, the total number is (45), was recovered (38) valid questionnaire for analysis, We also used the statistical program SPSS and the appropriate statistical treatments; One of the most important results of the study was that there is a positive sign between the internal auditors' understanding of the importance of management auditing and the role of the management auditing in improving the efficiency of the internal control system.