معايير الإشراف و الرقابة الداخلية في البنوك التجارية الجزائرية : دراسة تطبيقية على ضوء مقررات لجنة بازل الثانية

Abstract EN

The decisions of the Basel Committee in its second edition are in response to the need for a comprehensive system that enables banks to face the difficult challenges of assets and capital, ensures efficient risk management and high degree of supervision and control.

.

The study used the ANOVA analysis, the T-test and the F-test to determine the extent to which the Algerian banks applied the internal supervision and control standards stipulated in the agreement.

The results showed only partial commitment in the application for all banks operating in Algeria, whether local or Arab.

Where the study did not find any differences of statistical significance attributed to the identity of the bank affect the degree of application of these courses