دور التدقيق الداخلي في تحسين وتفعيل ادارة المخاطر الائتمانية في المؤسسات المصرفية

Abstract

The study aims to indentify the contribution of internal auditing to the activation of credit risk management operations in a group of bank operating in the state (Wilaya) of Adrar. After revewing the concept of internal auditing in banks and the importance and objectives of the internal audit was discussed the role of internal audit in raising the effectiveness of credit risk management. The statistical package for social sciences was used to analyse the data derived from the responses of the sample respondents in the questionnaire prepared for this purpose. The study concluded that there is a strong and positive relationship between the application of internal auditing in banking institutions and the effectiveness of risk management from the point of view of the surveyed sample