The impact of banking governance Tools on the financial performance of commercial banks, a study of a sample of banks in the state of El Oued

Abstract

This study aimed to build a model for measuring the impact of the application of financial governance tools on the financial performance of banks in Algeria by examining the impact of internal control, audit committee and external audit on banks' financial performance. Based on financial statements and data using the rate of return on equity, the rate of return on assets, as measurement indicators of banks' financial performance, and the use of the SPSS25 program for statistical analysis of the data obtained through the submission of a questionnaire distributed to members of the sample study.

The study found the following: financial governance tools have an effective impact on banks' financial performance. Algerian banks' level of application of the principles of financial governance is average. Financial governance tools also have a correlation with banks' financial performance.