دور المراجعة الخارجیة للحد من المخاطر التشغیلیة لتكنولوجیا المعلومات في البنوك

Abstract

This study aims to try to highlight the role of external audit in banks by detecting the risks they are exposed to and contributing to their management, in order to maintain the stability of their high position and ensure the continuity of their activities. External audit has an effective role in reducing the operational risks of information technology that banks are exposed to as a result of keeping up to the developments of the times. In order to perfect these objectives, a questionnaire was prepared to determine the role of external audit in reducing the operational risks of information technology in the banks of the state of mila from the point of view of the targeted study. The study concluded that the external auditor contributes to managing the operational risks of information technology in the bank by identifying them and taking a set of measures to avoid these risks.