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Abstract:
the aim World Bank and continuity in the competition through the identification of the role
of internal audit in the operational risks, in light of the reliance on international standards of scruti-
ny, which is considered a basic principles that define how that must be the internal audit, in order to
achieve these goals has been the preparation of to determine the impact of the role of internal
audit in the reduction of operational risks in Algerian commercial banks from the point of view of
the target categories of study. Researcher to a group of results, the most important being:of this stu-
dy to emphasize the importance of the role of internal audit in the protection of the
1. The concept of internal check skip protection, assets and error detection, and to ensure ac-
curate accounting to include all administrative and technical aspects that contribute to the achieve-
ment of the objectives of the Treaty;
2. The agreement of the majority of members of the sample on the importance of internal
controls in the operational risks;
3. There is a correlation between moral internal check in the bank and types of operational
risks and this, in turn, reflects the role of internal audit in support of the management of risk;
4. The operational risks are greater risks of banks, in view of the complexity of its work and
adopt new technologies and electronic services and the development of electronic information sys-
tems has;
5. In the light of the conclusions reached, a researcher to a number of recommendations that
are compatible with environmental developments surrounding banking in Algerian commercial
banks.
Keywords: Internal controls, auditing standards, operational risks, Algerian commercial banks.
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