بليل, حمزة2018-01-312018-01-312017https://repository.univ-msila.dz/handle/123456789/2011Summarv 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.othercontrol, audit, internai control, internalaudit, banks, bank accounting system.Thesis