مجلة دراسات جبائية
Volume 12, Numéro 2, Pages 87-110
2024-01-31

The Internal Auditing Contribution To Tax Non-compliance Risk Management In The Banking Sector



Authors : Hocini Roumaissa . Kaddouri Amar .

Abstract

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.

Keywords

Internal Auditing ; tax non-compliance risk ; Bank

Les articles similaires

دور إباضية المغرب الأوسط في تنشيط التجارة الصحراوية خلال العصر الوسيط Thé Rôle Of Ibadis Of Thé Central Maghreb Un Stimulating Thé Désert Trade During Thé Middle Age

بوسالم أحلام .  عابد يوسف . 
ص 117-132.

Muhammad A.r .webb: Thé First Anglo White Concert To Islam Un Thé U.s.a Ans Thé Influence Of Thé Ah Adyya Movemment

Yahia Zeghoudi . 
pages 74-88.

The Impact Of Internal Auditing On Evaluating Internal Control Systems And Risk Management

Bichi Ismail .  Ben Ali Miloud . 
pages 531-544.

Internal Auditing As A Catalyst For Banking Risk Management: A Contested Analysis Of Algerian Public Banks (bna, Badr, Cpa)

Gaoual Zouaouia Imene . 
pages 48-59.

The Integration Between Internal And External Auditing And Its Role In Improving The Auditing Process A Survey Study Of A Group Of Internal And External Auditors

Sayeh Nawel . 
pages 349-370.

Formats de citation