دور التدقيق الداخلي في تعزيز فعالية إدارة المخاطر المصرفية-

Abstract

This study aimed to highlight the role of internal auditing in enhancing the effectiveness of banking risk management through a field study conducted in a group of banks in the Setif region. To achieve this, a questionnaire was used as the data collection tool, and the data was analyzed using SPSS software. The study results showed a statistically significant impact of internal auditing on the effectiveness of banking risk management. It also indicated that the competence of internal auditors was the most influential dimension compared to the dimensions of internal audit independence and risk-based internal auditing. The study concluded that enhancing the competence of internal auditors, supporting their independence, and adopting a risk-based auditing approach would contribute to improving the effectiveness of banking risk management.