مجلة إضافات إقتصادية
Volume 10, Numéro 2, Pages 2397-2421
2026-09-30
Toward Smart Financial Governance: The Impact Of Artificial Intelligence On The Effectiveness Of Internal Control
Authors : Tebache Djamal .
Abstract
This study aims to analyze the role of Artificial Intelligence (AI) in supporting financial governance systems, with a focus on internal control as one of its most important pillars. The study was based on an approach that combines theoretical analysis and applied analysis of banking experiences in Algeria and Qatar. The results showed that AI has become a central tool in the development of internal control, particularly in the field of automatic detection of financial fraud, analysis of massive data, and prediction of operational risks. However, the degree of maturity varies between Algeria and Qatar; Algerians banks are still in a Phase of Progressive transformation, facing challenges related to weak digital infrastructures, lack of technical skills, and the limitation of the legislative framework.
Keywords
governance ; internal control ; artificial Intelligence
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