Abstract

The objectve of this study was to examine the internal control systems inside the Algerian public banks in Tebessa, the auditing process is divided into general audit and audit on the application. This will be done through the evaluation of implementing the processes by using the computer. The study used the questionnaire instrument, include6 natinal banks 70 questionnaires were distributed to a sample of national banks workers with different functional titels,54 questionaires were answered wich equals 77% of the total distributed questionaires. And also the study used the descriptive analytical approach.
The study results show that the banks are applying the general audit but there is weakness in the application, there is a high percentage use of applications audit,also the study concluded several recommendations includingThe need for attention by the Bank of Algeria supports the laws and regulations related to information technology process effectively internal control in banks