فعالية لجان المراجعة في إدارة المخاطر وفق إطار COSO في المؤسسات الاقتصادية الجزائرية : دراسة آراء مجموعة من المراجعين الخارجيين و الداخليين

الملخص EN

The study aimed to evaluate the effectiveness of the role of the review committees in risk management according to the COSO framework.

The study included number of variables related to the application of the framework such as regulatory environment, risk assessment, supervisory activities, information and communication, follow up activities.

As for the applied part and to achieve the objectives of the study and test hypotheses, the study was based on primary and secondary data; where as a questionnaire was designed to suit the subject of the study and its objectives.

In fact, 85 questionnaires were distributed to the sample of the study however 75 samples were retrieved; and the answers of the respondents were analyzed using appropriate statistical methods.

The study concludes with a set of results, the most important of which is the effective role of review committees in evaluating the internal environment of the enterprise risk, and an effective role in identifying, assessing and responding to risks, as well as evaluating control activities and evaluating the financial reporting system in the organization.