Résumé:
The purpose of the study is to learn more about the role of internal audit in managing banking risks at the
Bank of Agriculture and Rural Development in Mustaganem State. After addressing the concept of internal audit
and its importance and its objectives and the same standards and its importance in the banking institution, the
banking risks and various types were addressed, its basic components and stages and its role in the banking
institution.
The study revealed a close and direct relation between the internal audit of banking institutions and banking risks.
