الدور الحوكمي للمراجعة الداخلية في تفعيل إدارة المخاطر في البنوك التجارية الجزائرية

الملخص EN

This research aims to identify the role of internal auditing in activating the risk management in Algerian commercial banks through a descriptive analysis approach, where corporate governance is exposed as well as the importance of risk management and Internal audit in the activation and improvement, as for the practical side The impact of internal audit on risk management effectiveness has been measured in Algerian commercial banks through the use of a questionnaire distributed to 44 auditors for ten banks, the study concluded a set of results, the most important of which is the existence of a Strong correlation between internal audit and risk management through providing objective assurance to the board of directors about the effectiveness of risk management processes Which Contributes to the governance of banks in terms of risk management.

In addition, the work of internal audit is based on three basic elements on the basis of which the degree of impact of the internal auditor is determined, Its Independence, objectivity and quality of performance.

Also There are three main areas which may one of internal audit roles to activate risk management in banks, namely, the role of internal audit in risk identification, assessment and treatment.