دور المراجعة الداخلية في تفعيل إدارة المخاطر في الصناعة التأمينية : دراسة حالة سوق التأمين الجزائري

الملخص EN

The main objective of the study is to determine the role of internal audit in the activation of the management of risks in the insurance industry,to maximize the value of insurance companies and achieve their goals, improve their operations.

Because the internal audit achieves effective control over all operations of the company and detects risks before they occur.

In order to achieve this objective, the descriptive analytical approach was used to analyze the study data and test the hypotheses.

The result showed that the Algerian insurance companies include independent management of internal auditing, in addition to effective supervision by the council of directors on risk management,and the respondents responses reinforced the importance of the role of the internal audit in activating the risk management of Algerian insurance companies.