أعمال دائرة التدقيق الداخلي بالمؤسسات البنكية

الملخص EN

With the development of international economies, the global network of commercial transactions, the resumption of activity on the financial markets, and the regular exploitation, which accompanies information and communication technologies, they have diversified and multiplied the activities of banking institutions, the need to adopt good governance in banking management and activate its supervisory bodies.

Activation of supervision in banking establishments is only possible through the availability and implementation of a set of mechanisms, the most important of which is the audit carried out at the level of specialized bodies within the banking establishments represented by the audit committee and the internal audit circle, the latter exercising specific missions and a set of work.