دور المراجعة الداخلية في إدارة المخاطر على مستوى المؤسسات الإقتصادية الجزائرية

الملخص EN

The objective of this research is to present a synthesis of the literature around internal audit and risk management at company level, as well as the contribution of internal audit in risk management within Algerian companies and this is achieved through an empirical study.

From this effect, we have subdivided this study into two essential axes.

A first theoretical axis which presents the notions and fundamental concepts around internal audit, the system of internal control according to the COSO standard and the management of risks within the company.

A second practical axis that addresses the contribution of internal audit to risk management within Algerian companies, through an empirical study of a sample of them.

We were able to conclude a relationship between the general risk management and the level of control over the role of the auditor within Algerian companies.