دور الرقابة الداخلية في الحد من المخاطر البنكية دراسة حالة بنك الفلاحة والتنمية الريفية وكالة -عين تموشنت

Abstract

This study aimed to find out find out the important role of internal contrôl in the activation of the banking risk management in commercial banks ,where the existence of an efficient and effective internal control system would acheive the good performance of the bank ,and enhance its ability to reduce the risks faced by banking refers to contrôl and redus the size of the potential losses to the least possible extent ,through regulatory procedures , administrative and accounting ,using scientific instruments Internal oversight is the function should be carried out in all areas of operational activity , its presence and its application is an imperative necessity , because it would guarantee the achievement of the goals established and protects assets from fraud and theft , and risk exposure of banking , as well as the identification and measurement of risk control and follow –upof the major factors in the success of the evolution of commercial banks . Through our study,which was at the level of regional complex exploitation of bank of agrigulture and rural Developement AIN TEMOUCHENT concluded that the internal control process are conducted in accordance with the procedures att all levels, in order to recude the banking risks that impede the activity of the bank ,which is confined to the operational risks liquidity risks , less credit risk and exclusive role in the risks of the loans