دور التدقيق الداخلي في التقليل من مخاطر عمليات منح الائتمان في البنوك التجارية الجزائرية : دراسة حالة وكالة بنك الفلاحة و التنمية الريفية بالمسيلة

Abstract EN

This study aims to identify the role of internal auditing in reducing the risks of granting credit operations in Algerian commercial banks, where credit activity is of great importance and great in the success of Algerian commercial banks because the results of their business depend to a large extent on the quality and size of their credit portfolio, and therefore These commercial banks must direct most of their resources towards managing, controlling and following up the credit portfolio.

Credit decision-making is largely dependent on financial information and data, the analysis of these data, as well as an analysis of the possibility of projects failing or not.

Internal auditing is also of great importance in Algerian commercial banks, especially in the interest of loans, because it helps management make the right decision regarding granting credit and avoiding potential risks.