أثر نظام الرقابة الداخلية على ربحية المؤسسات المصرفية

Abstract

The organisations nowdays must take care of internal auditing process especial in an economic enviromment charaterised by high levels of financial risk, and the gool of these eut : his in inceasing profits.the intrinsic value of the intrenal auditing is represented by the capacity to discover deficiencies,and to present proofs about the suitability of the bouking and financial operation. To meet the challenge, the study adopts the descriptive and analythical approaches, as well as the usage of the profitability indise through an emprical evidence from rural and agriculturel bank (BADR) _ Adrar.