دور التدقیق الداخلي في تفعیل الرقابة على البنوك -BADAR- دراسة حالة بنك الفلاحة والتنمیة الریفیة وكالة المسیلة
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Date
2017
Authors
Journal Title
Journal ISSN
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Publisher
جامعة محمد بوضياف
Abstract
Summarv
It has been the national economy crisis many, perhaps most notably the financial crisis, which
remains the most sensitive in terms affecting most of the institutions, and this is due to the
mismanagement that causes disability and weakness, and on the impact of these economic changes
imposed on ail institutions in général and banks in particular, optimal utilization and proper for the
various resources of the Bank, and therefore it is necessary to know the strengths and weaknesses in
the management of these banks so that the latter achieve the necessary cost-effectiveness and
profitability, and this can be achieved only the availability of monitoring and auditing to ensure the
attainment of desired goals.
Through this research we tried to highlight the importance of monitoring and auditing in the bank as
of the main fonctions, which aims to assist management in carrying out its fonctions to the follest.
The existence of control and audit in banks help managers in making sound décisions to help them
manage their business and help the economy as a whole, and this through the discovery of errors
and gaps and the reasons for their presence and to reach conclusions and recommendations of the
proposed taking out in order to protect the rights of others, as well as improved performance has
been reached From our research this to the Directorate of Audit is an independent Directorate which
is directly subordinate to the Directorate General, and this is what helps in the performance of her
job with ail the independence and transparency in order to reach the objectives underlined by the
public administration.
Description
Keywords
control, audit, internai control, internalaudit, banks, bank accounting system.