دور التدقيق الداخلي البنكي في التحكم بالمخاطر البنكية _دراسة ميدانية بنك الفلاحة والتنمية الريفية لعين تموشنت

Abstract

This study aims to highlight the role of internal bank auditing in controlling banking risks by clarifying its contribution to strengthening internal control and reducing the risks faced by banks, as well as emphasizing its importance in improving banking performance and ensuring the integrity of financial and administrative operations within the bank. The study adopted the descriptive analytical method. The questionnaire was used as a data collection tool and was distributed to a sample consisting of 45 employees of the Agricultural and Rural Development Bank, in addition to 10 professors from the Department of Finance and Accounting. The collected data were statistically analyzed using SPSS software. The study concluded that internal bank auditing plays an effective role in controlling banking risks, as it contributes to detecting errors and deviations, enhancing the effectiveness of the internal control system, reducing potential risks, and improving efficiency and transparency, which positively reflects on banking performance and the achievement of the bank’s objectives.