لجان المراجعة في البنوك بين الضرورة الإدارية و الإلزامية القانونية : مقارنة بين الجزائر و تونس

Abstract EN

Despite the importance of audit committees in banks, it considered a key element where the help of the Board of Directors in the control and risk management processes, but the Algerian law has not required banks to establish audit committees, unlike its counterpart in Tunisia, also does not specify how its formation, characteristics and rules of regulation, had not been subjected to some of the tasks that can audit committees do especially with regard to strengthening a quality of the internal and/or external audit.