دور نظام الرقابة الداخلية في تحسين أداء البنوك : الصندوق الجهوي للتعاون الفلاحي بالمسيلة

Abstract EN

The function of internal control in commercial banks is extremely important through the important role it plays to achieve banking security and safety, and the integrity and credibility of financial information, as well as those related to management and accounting, as well as respect for legislation, regulations, policies and internal procedures.

The research has also increased the importance of continuous developments and developments in the banking field, whether at the national or international level.

After the scandals that the financial sector has known through the issue of Al Khalifa Bank and the Algerian Commercial and Industrial Bank during the year 2002, and the loss of billions of dollars that went away from them, Urgent measures were required to protect public money and citizens 'savings, and for this the executive and legislative authorities have reached a firm conviction that the banking system has been affected by the applications of legal texts that are out of date.

Of the 02-03 system of November 14, 2002, which includes the internal control of banks and financial institutions.

On the international level, the number of international calls for raising the level of banking supervision and strengthening the internal control system by applying caution and control rules according to international standards has increased, and the Basel Committee chaired the summit of these calls through Basel I related to the capital adequacy of banks.