The internal control system, a risk management tool within the banking system Comparative study

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The cornerstone of any economy, banks play a fundamental role in the financing of the economy. Their health reflects the health of the national economy. The financial crisis of 2008 revealed the failure of all modes of regulation at work in the banking and financial sphere. In the face of this crisis, it has become necessary to adopt new standards of control in order to increase the stability of the financial system. the general interest requires that every effort be made to maintain confidence in control systems so that the foundations on which the economies are based are not shaken by new financial scandals. This approach is based on a comparative analysis between control systems in private and public banks. The study was conducted at end of 2017 through interviews by administrated questionnaires for a sample composed of professional and bank practitioners of the Wilaya of Sidi Bel Abbes. The Statistic tool SPSS were used to analyse the data and to test hypotheses, allowing us to highlight the strengths and weaknesses of the control system within these two bank categories in order to make recommendations.


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BELLAHA, H., & SALAH , E. (2021). The internal control system, a risk management tool within the banking system: Comparative study. El-Bahith Review, 20(1), 263–278. Retrieved from