وهاب, بن عمربومناد, عبد اللهوراد, فؤاد2024-07-082024-07-082024http://dspace.univ-temouchent.edu.dz/handle/123456789/4618"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."otherbank audit, commercial banks, bank governance, information quality, banking risks.Thesis