مساهمة المراجعة الداخلية في تفعيل دور إدارة المخاطر وفق إطار COSO ERM

الملخص EN

The internal Audit function is considered one of the most important functions among the companies.

It has an effect on designing، developing the internal control system، measuring the competance of using the ressourcesans supporting the corporate gouvernance.

it contributes to activating the roles of risks management.

This study aimed at clarifing the role of interal auditingin evaluating، measuring and decuring from risks.

Also، this work used the descriptive method by collecting data from primary and secondary sources.

One of the most important results of the study was that the internal auditor contributes effectively while being efficient and effective in the process of risk management، whether in the stage of identifying، assessing or responding to risks by providing advice، and assistance on adopting the best option to deal with risks and respond to them in a timely manner.