الرقابة الخارجية في الجزائر و أثرها على عدالة القوائم المالية للبنوك التجارية : دراسة نظرية

الملخص EN

Banking control authorities have worked, through the Monetary and Loan Act in Algeria, to put rules and strict procedures in order to strengthen the fairness of bank financial statements.

Hence, the latter will be useful for their users.

At the moment the world is facing crucial financial crises, collapse and bankruptcy for a great deal of banks and big companies due to fraud, budget’s and accounts’ manipulation of the latter.

Among the controlling methods which are applied on banks in Algeria, we find external control with its both legal and institutional types.

External control is considered to be a component of confidence for bank financial statements.

This is because of the important role that it plays to keep bank assets and creditors’ rights from shareholders, depositors and lenders, as well as, working on investing resources in a good way, besides avoiding various banking risks.