دور نظام الرقابة الداخلية في الحد من الفساد بالبنوك التجارية : دراسة ميدانية

الملخص EN

The role of the internal control system in reducing corruption in commercial banks (a field study) the objective of this study was to address the role of the internal control system in reducing financial corruption in commercial banks.

the descriptive and analytical approach was followed.

the study reached a number of results، among which the common level of study is 74.70.

accounting for 50.60 percent، and accept the study hypothesis that the internal control system works to reduce financial corruption in Algerian commercial banks.

among the recommendations of the study is that bank officials should increase attention to the internal control of banks and give them a proper place to reduce financial corruption in banks، and internal auditors must abide by all the obligation to respect the laws and regulations of the banks.

bank hapoalim has a special process of separating the functions within the bank، where it is the cornerstone of the audit process، with the encouragement of audit evaluation and performance evaluation.