واقع الحوكمة في البنوك الجزائرية من وجهة نظر المدققين الداخليين : دراسة ميدانية

Abstract EN

The study analyzed and discussed the reality of governance in the Algerian banks from the point of view of internal auditors (field study), The study aimed to identify the extent to which Algerian banks are committed to governance, The descriptive and analytical approach was used, The study found a number of results, among them the rejection of the hypothesis of the study that Algerian banks are committed to applying governance, Among the recommendations of the study, bank officials should encourage attention to governance, while creating material and moral incentives to reflect the governance of Algerian banks, and proposal for a study concerned with building a model of governance in Algerian commercial banks.