دور التدقيق الداخلي في ترشيد قرارات منح القروض بالبنوك التجارية : دراسة تطبيقية ببنك الفلاحة و التنمية الريفية BADR بأدرار

Abstract EN

This study aims to emphasize the function of internal audit in maintaining the bank's funds and continuity, by highlighting the role of internal audit in rationalizing loan decisions in Algerian commercial banks, as the main source on which decision makers rely on commercial banks to obtain the necessary information for the purposes of making decisions regarding the granting of the loan or not, and to achieve the objective of the study was examined the case of auditing the process of granting a loan under the framework of the regional unemployment insurance complex for the exploitation in Bank agriculture and rural development BADR-Adrar.

The study concluded that the report of the internal auditor is the main source and the main provider of information on which decision makers at the regional level of exploitation in the Agricultural and Rural Development Bank BADR-Adrar regarding the decision to grant the loan or not.