مكانة و أهمية التدقيق البنكي في البنوك التجارية (دراسة حالة في بنك الفلاحة و التنمية الريفية بعين تموشنت

Abstract

"Banking institutions seek to adopt management methods by applying bank auditing to maintain the financial balances of banks, so they aim This study highlights the importance of bank auditing in activating the quality of information and establishing the principles of banking governance, as well as in evaluating banking risks. For this reason, we used the descriptive analytical approach, which is compatible with the theoretical aspect of the subject, and the standard approach in the field study to know the relationship between the variables, and we reached results about the importance of bank auditing in the activity of the bank."