An analysis of the impact of internal audit on banking governance in Algeria
Keywords:
Internal audit, Banking governance, Information asymmetry, Risk management, Internal controlAbstract
This study examines the impact of internal audit on banking governance in Algeria using a quantitative approach based on a survey of 102 banking executives and structural equation modeling. The findings reveal that internal audit significantly enhances governance mechanisms by reducing information asymmetry, strengthening internal control systems, improving risk management, and supporting the balance of power among stakeholders. These results emphasize the strategic importance of internal audit as a governance tool in the banking sector. Practical recommendations include reinforcing auditor training and increasing top management support to optimize audit effectiveness.
Downloads
References
Bécour, J. &. (1996). Economica. Audit opérationnel [Operational auditing].
BOUAISS, K. &. (2009). Revue Finance Contrôle Stratégie. Les mécanismes internes de gouvernance dans les banques : un état de l'art [Internal governance mechanisms in banks: a state of the art].
BOUSSAADA, R. (2012). L'impact de la gouvernance bancaire et de la relation bancaire sur le risque de crédit : cas des banques tunisiennes [The impact of banking governance and banking relationships on credit risk: the case of Tunisian banks]. Tunis.
CABY, J. &. (2013). Création de valeur et gouvernance de l'entreprise [Value creation and corporate governance]. Paris: Economica.
Charreaux, G. &. (2006). Gouvernance des entreprises : nouvelles perspectives [Corporate governance: new perspectives].
DeZoort, F. (2002). Abacus. Investigation of audit committees' oversight responsibilities.
EVRARD, Y. P.-M. (2009). Market : Fondements et méthodes des recherches en marketing [Marketing: foundations and research methods]. paris, france: Dunod.
Godowski, C. (2007). L’objectivité de l’évaluation de la corporate governance par l’audit interne [Objectivity in the evaluation of corporate governance by internal audit].
IIA, (. o. (2009). International standards for the professional practice of internalauditing.
Klein, A. (2002). The Accounting Review. Economic determinants of audit committee independence(77).
Krishnan, G. V. (2009). Journal of Accounting, Auditing & Finance. Do auditors price audit committee’s expertise? The case of accounting vs. non-accounting financial experts(24).
Mandzila, E. (2015). La contribution du contrôle interne [The contribution of internal control]. Doctoral dissertation. Val-de-Marne., France.
Mandzila, E. E. (2015). La contribution du contrôle interne [The contribution of internal control]. (Doctoral dissertation). Val-de-Marne, France .
Mikol, A. (2000). Audit interne et contrôle de gestion. Paris: Dunod.
Power, M. (1997). The Audit Society: Rituals of Verification. Oxford University Press.
Zhang, Y. (2007). Journal of Accounting & Public Policy. Audit committee quality, auditor independence and internal control weaknesses.(26).
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 The International tax journal
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
