دور التدقيق الداخلي في تحسين نظام الرقابة الداخلية و إدارة المخاطر في ظل متطلبات حوكمة الشركات : حالة شركة الدلفنة البلاستيكية (CALPLAST)‎ بسطيف

الملخص EN

The study aims to identify the role of the internal audit function in improving the internal control and risk management system in order to activate and support the principles of corporate governance represented in protecting the rights of shareholders, equal treatment of shareholders, activating the role of stakeholders, disclosure and transparency, activating the role of the Board of Directors.

The internal audit contributes to assessing the extent of adherence to the rules and procedures of internal control and continuously improving them by identifying weaknesses in the system and submitting recommendations to amend them, as well as evaluating the risks that the company's activity may be exposed to and adversely affect the activity and the achievement of goals.

It also contributes to assisting the parties responsible for implementing governance.

Like the external auditors, the Audit Committee and the Board of Directors in carrying out their tasks.

The plastic rolling company (CALPLAST) in Setif province develops a system of internal control that includes rules and procedures for the completion of its various operations, such as buying and selling, in order to ensure optimal use of resources and accuracy of information in the financial statements.

The company management also sets up a risk management system under the Supervision and control of the Internal Audit Department, which contributed to support governance through good management of the company.