The impact of applying internal audit in reducing credit risk - a field study on a sample of Algerian commercial banks

This study aims to determine the impact of the application of internal audit standards in reducing credit risks, and for that the questionnaire was used to survey a sample of Algerian commercial bank frameworks and specialized professors, and based on the gradual regression method as a tool to test the study hypotheses through the statistical program Spss. The study reached a set of results, the most important of which is that the commitment of Algerian commercial banks to the application internal audit standards will reduce credit risks.