دور التدقيق الداخلي في التقليل من مخاطر التعثر المالي للقروض

Abstract

The study focuses on the role played py the internal auditor in reducing the loan financial distressing. This issue has been undertaken by illustrating various concepts and related definitions as well as the importance of the internal auditor in mamaging the case of these loans. The empirical study adopts an econometric investigation by using SPSS 21 software. It identifies the procedures of the internal audit in the operation of lending and the problem of distressing loans in the agricultural bank of adrar. The results of the study are the following - The financial disressing of laons is considered as a certain deficict resulting from hte inadility of the borrower to came up with his commitmrnts towards the bank. - The necessi ty of the higl bank managers to set up independant units of internal audit and developing responsi bilities and power of the internal auditor.