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

Journal: Journal of Economic Growth and Entrepreneurship (Vol.4, No. 8)

Publication Date:

Authors : ;

Page : 41-52

Keywords : Internal audit; credit risk; commercial banks;

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Abstract

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.

Last modified: 2021-12-24 02:16:10