دور نظام الرقابة الداخلية في الحد من المخاطر البنكية : دراسة حالة البنوك المعتمدة في الجزائر (مع الإشارة للنماذج الدولية)‎

الملخص EN

In the first part of this study, we will examine the internal control system by addressing the concepts and models of international internal control (COSO, BASEL, COBIT).

In Part II, we will address banking risk management by defining its concept and the most important international models.

(COSO 2017, BASEL 3, ISO 310000).

In the third part, we conducted a field study in the Algerian banks to determine the contribution of the internal control system in the reduction of banking risks, using the questionnaire method to collect and analyze the results through the (SPSS V24).