مجلة دراسات جبائية
Volume 12, Numéro 2, Pages 87-110
2024-01-31
Authors : Hocini Roumaissa . Kaddouri Amar .
This research aims to understand the internal auditing contribution to tax non-compliance risk management in the bank. To this end, an exploratory study was carried out using a questionnaire. The results indicate that internal auditing represents a monitoring tool that ensures the ongoing effectiveness of the process established to control the risk of tax non-compliance within the banking institution.
Internal Auditing ; tax non-compliance risk ; Bank
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
عبد العزيز فؤاد
.
دراوسي مسعود
.
ص 688-707.
لعريبة محمد
.
سحنون فاروق
.
ص 509-528.
Ebbini Mohannad
.
pages 310-323.