الاليات الداخلية لحوكمة الشركات ودورها في إدارة المخاطر

الملخص EN

The research aims to show the role of the internal mechanisms of corporate governance in risk management through a theoretical study based on the descriptive approach.

The researcher concluded to a set of results, the most important of them is that the internal audit is the main pillar of the other internal mechanisms of corporate governance in terms of risk management.

In fact, the internal auditor studies, identifies and evaluates the main risks that the economic company may face with the aim of providing to the audit committee initial reports as well as preparing audit plans and programs.

Key words: Governance; Risks; Audit; Administration council; Audit Committee.

JEL Classification Codes: M42, G34.