المراجعة التحليليىة ودورها في ادارة المخاطر المالية -دراسة حالة عينة البنوك العالمية في الجزاير خلال الفترة 2015-2021

Abstract

This study aims to highlight the role of analytical review in managing the financial risks faced by banks. This comes in light of the continuous exposure of financial institutions to various types of financial risks that have caused numerous crises, emphasizing the need for effective tools to manage these risks. Among these tools, analytical review stands out for its ability to provide actionable results that can improve financial management processes. The study focused on a sample of nine (09) active banks in Algeria during the period from 2015 to 2021. The necessary data were collected from the annual financial reports of these banks and processed using EViews 12 and Excel software. Financial ratios and time series methods were employed as the main tools for analytical review, and their results were utilized in financial risk management. The study concluded that banks operating in Algeria face various financial risks and that these risks can be effectively managed by leveraging the results of analytical review. The study also demonstrated the potential to predict financial risks using the time series method, providing banks with a proactive advantage in managing these risks.