دور التدقیق الداخلی فی ادارة المخاطر المصرفیة - دراسة عینة من البنوک لولایة مستغانم

This study aims to identify the role of the internal auditor in the activation of the risk management of the banks operating at the level of mostaganem wilaya, when the study was structured in two axes; the first axis represents the framework the theoretical problem of the study, while the second axis represents the empirical study. in this context, we carried out a case study involving employees in 48 of four banks; this study was conducted by analysing a questionnaire that was proposed to a selected group. the questionnaire was developed to include 24 questions classified into three essential areas, and the results of the questionnaire were processed using the spss program. after the analysis, the results showed that there is an awareness of the internal audit department of banks, the importance of risk management, and the internal auditors at the bank level have sufficient knowledge of standards required to highlight the principles of risk management, and that there is cooperation between the internal audit department and the risk management department to establish an internal control system.