دور التدقيق الداخلي في تفعيل إدارة المخاطر البنكية : دراسة عينة من البنوك لولاية سكيكدة

الملخص EN

This study aimed to identify the role of the internal auditor in the activation of the risk management of banks operating at the level of the state of Skikda, where the study is divided into two sides represents the first side rooting theoretical study of the problem The second aspect represents the field study through a sample of (30) Internal Auditor, and using the questionnaire included a list of )43( words, after analysis using Spss program.

The results showed that the internal audit is in turn the activation of risk management in banks operating at the level of the state of Skikda at a high level.

The study also made many suggestions to the Algerian banks in general and banks operating the Skikda, in particular, the internal auditors and accounting departments at universities, researchers and academics