دور التدقيق الداخلي في إدارة المخاطر : دراسة ميدانية للمؤسسة المينائية لولاية سكيكدة

الملخص EN

This study aims to highlight the importance of the role that internal audit plays in managing risks in the economic entities.

To stand on the Algerian reality, a field study was conducted at the EPS Skikda and we relied on the arithmetic averages of the axes of the questionnaire in addition to the level of significance for each axis to test the hypotheses.

Results indicate that the internal auditor in the studied entity plays an important role in improving risk management by providing the necessary advice and recommendations.