الخلاصة:
We have tried through this study to address the problem of
whether there is a possibility of having an impact of bank audit in
assessing banking risks through its components "internal audit,
external audit, audit committees" in Algerian commercial banks, and
in order to achieve this we studied the case of a sample of commercial
banks operating In Algeria, its number reached (19) by surveying the
opinions of the sample of individuals represented by Bank employees,
which are: internal bank auditors, heads of internal audit departments,
heads of risk analysis departments, financial auditors and inspectors,
members of audit committees, and various other frameworks related to
audit tasks Banking and risks through the questionnaire, as their
number (132) out of (137) were targeted by the study sample, where
the field study extended from November 2019 to August 2020, in
order to cover all aspects of the topic, the descriptive analytical
approach was used in the theoretical aspect and the case study
approach in the practical aspect.
It was concluded that each of (internal audit, external audit, audit
committees, bank risk assessment) is available at a high degree in
Algerian commercial banks, and a statistically significant effect was
found for each of (internal audit, external audit, audit committees)
independently., Internal audit, external audit collectively in assessing
banking risks in Algerian commercial banks.
