The evaluation of the extent of the commitment of the Algerian banking system by applying the principles of corporate governance issued by the Basel Committee

Abstract

The aim of this study is to evaluate the extent of the commitment of the Algerian banking system by applying the principles of corporate governance issued by the Basel Committee. to achieve this objective the researcher conducted a field study on a sample of (08) banks working in Algeria. The sample represents about 40% of the study population. We designed a multiple linear regression model Expresses the relationship between the activation of governance in the Algerian banking system and the commitment of the Algerian banking system by applying the principles of corporate governance issued by the Basel Committee during the year 2016.

The study results show that the Algerian banking system is committed only to the principle of retention of an independent effective auditing systems and applying the principle of internal audit