Faculty of Economics, Commercial Sciences and Management Sciences

Permanent URI for this communityhttp://recrutement.univ-ghardaia.dz.dz/handle/123456789/68

Browse

Subject: search.filters.subject.نظام الرقابة

Search Results

Now showing 1 - 2 of 2
  • No Thumbnail Available
    Item
    الرقابة الداخلية على البنوك التجارية
    (جامعة غرداية, 2014) الطيب, مولاي ابراهيم; أحمد, احويشيتي; حمزة, أولاد عبد الله
    نهدف من دراستنا ىذه إلى توضيح مدى فعالية نظام الرقابة الداخلية في البنوك التجارية ودورىا في تحقيق الأداء الجيد فيها ،وذلك من خلال دراستنا لأثر الرقابة الداخلية على أداء البنك الفلاَة و التنمية الريفية ( ،)BADRولطبيعة ىذا الدوضوع فقد استخدمنا الدنهج الوصفي و الدنهج التجريبي الدتمثل في دراسة ميدانية للبنك بدر بغرض معرفة نظام الرقابة فيو،ومدى تأثنًىا على أدائو ، كما استخدمنا في دراستنا الأدوات الدنهجية الدتمثلة في الدقابلة و الدلاَظة. ومن خلال النتائج الدتوصلإليهافي دراستنا يدكننا القول أن أداء الوكالة في تحسن وىذا راجع إلى تطبيق الإجراءات و الأوامر الصارمة كما أنها لا تخلو من نقائص. Objectif de cette étude est de préciser l'efficacité du système de contrôle interne dans les banques commerciales et de leur rôle dans la réalisation de bonnes performances dans lequel , à travers une étude de l'impact du contrôle interne à l'égard de la performance de la Banque de l'agriculture et du développement rural ( BADR ) , mais la nature de cette question , nous avons utilisé la méthode descriptive et l'objectif de l'approche expérimentale dans une étude sur le terrain de la Banque aux fins de Badr savoir où le système de contrôle , et de son impact sur les performances , comme nous avons utilisé dans notre étude des outils méthodologiques de l'entretien et de l'observation. Et par les résultats obtenus dans notre étude , nous pouvons dire que l' amélioration de la performance de l'agence et cela est dû aux procédures de demande et des ordres stricts car ils ne sont pas sans défauts.
  • No Thumbnail Available
    Item
    في فعالية نظام الرقابة الداخلية للبنوك الجزائرية camels دور إستخدام نظام التقييم المصرفي الامريكي ـ
    (جامعة غرداية, 2021) عبد الله كمال, بن مسعود
    The current study seeks to investigate the importance and efficiency of the American banking evaluation system (CAMELS), as well as its contributions in measuring and controlling risks and results in activating an internal control system at the National Bank of Algeria. Through devoting the principle of immediate self-monitoring in a try to eliminate the time difference between supervisory control and self-monitoring. The aim is to reach results that will enable the bank administration to apply and adopt a permanent and effective system . This was done through forming matrices to classify the bank depending on each indicator from CAMELS system, and linking it to the level of effectiveness of the internal control system according to the requirements contained in the Algerian Bank system No. 08/11 . We used the annual management reports submitted to the board of directors, and its website, to extract data for the period from 2012 to 2018. The present study showed that the banking rating system applied in Algeria, which completely inspired by the CAMELS, plays an important role in judging the level of effectiveness of the internal control system in the National Bank of Algeria. The rating obtained from the capital adequacy index (C) shows that the internal control system in the National Bank of Algeria is considered effective to some extent with satisfactory management of funds and assets and satisfactory control of risks and governance. While the rating obtained from the quality of assets, (A) showed that the internal control system was moderately effective with relative respect to the established limits and internal procedures. It was also accompanied by defects at the level of risks management concerning loans, concentration and non-payment, and operational and legal risks. In addition to a lack of respect for internal procedures. The rating obtained from the liquidity index (L) also showed that the bank’s internal control system witnessed different levels, passing from the average level of effectiveness at the beginning of the period to its lowest level with poor management in 2016. Eventually, reaching a medium level of effectiveness at the end of the period as a result of unsatisfactory management for funds and assets with less control over liquidity that was stated in Article 02 and in the requirements of Part One and Three of Regulation 11/08