مساهمة وظيفة التدقيق الداخلي في تقييم نظام الرقابة الداخلية و تحسين عمليات إدارة المخاطر لغرض تفعيل الحوكمة : دراسة ميدانية على البنوك التجارية النشطة في الجزائر

الملخص EN

This study aimes to highlight the contribution of the internal audit function in supporting governance, that was acheived by doing a field study on the active commercial banks in Algeria.

So we concluded that the respondents agree on the essential role played by the internal audit function as a mechanism for activating governance.

that also is based on the adoption of international standards for the professional practice of internal auditing, and the necessity for elaborating a charter of governance banking in order to work on supporting corporate governance within the Algerian banking system as a whole.