مساهمة وظيفة التدقيق الداخلي في تقييم نظام الرقابة الداخلية وتحسين عمليات إدارة المخاطر لغرض تفعيل الحوكمة دراسة ميدانية على البنوك التجارية النشطة في الجزائر

Abstract

This study aimes to highlight the contribution of the internal audit function in supporting governance, that was acheived by doing a field study on the active commercial banks in Algeria. So we concluded that the respondents agree on the essential role played by the internal audit function as a mechanism for activating governance. that also is based on the adoption of international standards for the professional practice of internal auditing, and the necessity for elaborating a charter of governance banking in order to work on supporting corporate governance within the Algerian banking system as a whole.