مساهمة التدقيق في إرساء مبادئ الحوكمة المصرفية

Abstract

This study aimed to highlight the role of the audit in activating the principles of banking governance, through the identification of banking governance and principles and the basic parties, and then understand the audit and international standards accepted and then checking in activating the principles of banking governance mechanisms, has been using the descriptive approach analytical in conducting the study through data collection where the latter collected through a questionnaire prepared specifically for this purpose, was distributed to the study of numbering 58 employees in the sample of banks Adrar state of society, was done using statistical analysis (SPSS) program in data analysis, and test hypotheses. The study concluded the most important results of the audit is considered one of the most important application of banking governance tools, which mainly affects the guarantee procedure processes used by the bank management, internal audit and external audit, achieving increased efficiency and the quality of financial reports that help the bank to achieve the desired objectives and the application of the principles and rules banking governance effectively in banks.