دور الرقابة الداخلية كأداة لمراقبة التسيير المصرفي في الحد من المخاطر في بنك سوسييتي جينيرال الجزائر

Abstract EN

The environment of financial and banking institutions has been completely disrupted in recent years as a result of the gradual deregulation of the industry and fierce competition among financial institutions, which has encouraged them to innovate new financial products to gain more market share, thus leading to the weakening of their profitability and an increase in risks.

To face this new challenge, banks have strengthened their management systems by supporting a management control system.

The aim of this study is to define internal control as one of the management control tools and to show their importance in the management of the bank especially with regard to the - minimisation of risks.

We have used for this purpose a questionnaire like information gathering tool needed for our analysis.

This questionnaire targeted the general management of Societe Generale Bank of Algeria