دور نظام الرقابة الداخلية في تفعيل الحوكمة المصرفية : دراسة لعينة من البنوك العاملة في الجزائر

Abstract EN

This study aims to know the role of the internal control system in activating banking governance by studying a sample of commercial banks operating in Algeria till the year 2020.

Where the concept, the objectives and the principles of corporate governance in general, and in particular banking governance, were referred to and clarified its importance and its positive effects from the banking perspective.

The researcher relied on the descriptive analytical method, depending on the SPSS version 25 Program, in analyzing the outputs of the questionnaire distributed on the study sample, which was estimated by 71 questionnaires, 43 of them were valid for the study.

The study concluded that there is a positive co-relation between the independence of the internal auditor, disclosure, transparency and the internal control system to activate banking governance.