دور المراجعة الداخلية في إدارة المخاطر و انعكاساتها على حوكمة الشركات : دراسة ميدانية

الملخص EN

This study aimed at explaining the role of internal auditing in risks management, and hence in activating corporate governance as one of its core elements.

The field study included a sample of companies from which data were collected through a questionnaire specially prepared for this purpose.

It was handed out to a population of thirty individuals, then a statistical analysis program (SPSS) had been used to analyze the study data and to test its hypotheses.

The study found out that internal auditing is an important tool in risk management; also, practicing internal auditing activities effectively can have a positive impact on corporate governance.

The study recommended the need for educating the members of internal auditing departments in Algerian economic corporations about the principles of corporate governance; besides appointing the most efficient persons within the internal auditing departments in order to ensure its adequate performance financially and technically.

Moreover, rehabilitation of their employees scientifically, practically, and epistemologically in order to absorb the principles of corporate governance and its recent developments.