Browsing by Author "FATIMA EZZAHRA, BOURENANE"

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    The impact does internal sharia’h audit have on the efficiency of Islamic bank’s operations
    (جامعة المسيلة, 2023-07-15) FATIMA EZZAHRA, BOURENANE
    Our study aims to study the impact of internal auditing on the efficiency of Islamic banks' financing operations and determine the extent to which it affects the improved financial performance of banks. Highlighting the integrated relationship between internal auditing and finance operations through the interview with the Director of Al salam Bank Branch (M’sila) as well as previous studies where we found that internal auditing plays a significant and effective role in improving risk management, reducing financial risks and identifying investment opportunities. The results of the study show that internal audit has a positive impact on the efficiency of Islamic banks' financing operations. The study recommends that the role of internal audit in Islamic banks be strengthened and continuously developed to improve the efficiency of financing operations and achieve financial results.