دور الممارسات الحديثة للتدقيق الداخلي في تفعيل إدارة المخاطر على ضوء معايير التدقيق الدولية : دراسة ميدانية مؤسسة الانجازات الصناعية و التركيب

الملخص EN

The objective of this study is to identify the extent to which the internal audit function affects the effectiveness of risk management in institutions in accordance with international auditing standards, as it has an impact on the design and development of the internal control system and the measurement and evaluation of the efficiency of risk management, through a field study at the level of the Industrial Achievements and Installation Corporation (Batimetal), Our research objectives We conducted a survey to collect data on the subject of our study and used the interview as a key tool in research, in addition to observation.

This study concluded the importance of internal auditing in risk reduction in institutions through the internal auditor To identify and highlight risks in his report to the Department, and to provide objective assurance that the latter is properly and correctly controlled.