Internal control as a functioning mechanism of the Algerian banking system: field study of a sample of banks in the State of Saïda (BNA, BEA, BADR)

Abstract

This studyaimed to determine the role of internal surveillance in improving the management of the banking system in Saida (BNA, BEA, BADR) by recognizingits objectives and components, based on that, werelied in ourstudy on the social surveyapproachusing the questionnaire tool, whichwedistributed to a sample of banks in the state of Saida, whichwe chose intentionally. Our main findings are: The internal surveillance mechanismsapplied in mostbanks are understudy, and itsachieved objectives have a positive impact on the functioning of the banking system. In addition, the internal surveillance mechanismsapplied by the banksunderstudycontributesignificantly in building an effective banking system