Vol. 21, N°1 (2026)

18

10

The impact of Internal Control Systems and on Risk Management in Algerian Banks

Résumé

This study aims to test the impact of the internal control system in risk management within Algerian banks, in a banking environment characterised by the complexity and diversity of operational and financial risks. The study aimed to analyse the relationship between internal control in its various dimensions and risk management.

The study adopted a theoretical framework based on the concepts of governance and risk management, collected data from 73 employees in Algerian banks, and analysed the data using the SmartPLS software to test hypotheses and measure the direct effects between variables.

The results showed a direct positive effect of internal control and risk management and highlighted the importance of professional experience and academic qualifications in supporting the effectiveness of risk management.

The study concludes that the integration of internal control dimensions represents a strategic approach to enhancing risk management and achieving financial stability and sustainable institutional performance in Algerian banks.

Comment citer cet article

مناعي محمد عصام و سندة والي (2026)" دور نظام الرقابة الداخلية في إدارة المخاطر في البنوك الجزائرية " المجلة العالمية لإدارة الأعمال و التكنولوجيات ، المجلد 21، العدد 1 مارس، ص81-98 http://www.ijmat.tn/pages/articles/30/182