الرقابة الداخلية في كشف ورصد مخاطر الائتمان المصرفي في البنوك التجارية : دراسة حالة بنك الجزائر الخارجي

Abstract

The study is based on explaining the effectiveness of internal control system in detecting the banking credit risks in commercial banks and from here our focus on the concepts of banking credit risks in commercial banks and concepts about the internal control system, and how the latter contribute to achieving efficiency and effectiveness in assessing the risk of bank credit. To illustrate the above we embody the theory on the ground outside Algeria Bank through the Bank's control procedures in order to avoid the risk of bank credit, we determined that the decision of credit in commercial banks based onthe study and analysis of risks related to the project funded and eligibility assessment of borrower, besides having the internal control system to identify and assess risks related to credit operations at the level of the bank allows it to achieve its tasks of helping the Bank to control risk. Key words: internal control system, the banking credit risks, banking risks commercial banks