دور التدقيق الداخلي في تفعيل إدارة المخاطر في البنوك
Other Title(s)
The role of internal audit in activating risk management in banks
Joint Authors
المهدي، حجاج
سعداوي، نعيمة
زعباط، لطفي
Source
المجلة الدولية للأداء الاقتصادي
Issue
Vol. 2019, Issue 3 (30 Jun. 2019), pp.129-140, 12 p.
Publisher
Publication Date
2019-06-30
Country of Publication
Algeria
No. of Pages
12
Main Subjects
Financial and Accounting Sciences
Abstract EN
Risk management is one of the most important functions of banks, which cover and address all possible risks.
However, its success requires the assistance of a number of parties at the bank level, particularly the internal auditor.
Internal auditing plays an important role in activating risk management.
To the Board of Directors on the effectiveness of risk management activities.
It also highlights the importance of internal audit in banking risk management through its risk management roles by providing assurance on the conduct of the risk management process, providing assurance on the validity of the risk assessment, Key management and review of key risk management processes.
The internal auditor is responsible for providing guarantees about the soundness of the bank's risk management.
If there is a deficiency in the risk management role, he informs the bank's management and provides an advisory role by identifying a set of recommendations and suggestions that allow for the development of the risk management function.
To achieve effective risk management audit, coordination and integration between the risk management department and the internal audit function must be achieved while ensuring the independence of each.
American Psychological Association (APA)
المهدي، حجاج وزعباط، لطفي وسعداوي، نعيمة. 2019. دور التدقيق الداخلي في تفعيل إدارة المخاطر في البنوك. المجلة الدولية للأداء الاقتصادي،مج. 2019، ع. 3، ص ص. 129-140.
https://search.emarefa.net/detail/BIM-909730
Modern Language Association (MLA)
المهدي، حجاج....[و آخرون]. دور التدقيق الداخلي في تفعيل إدارة المخاطر في البنوك. المجلة الدولية للأداء الاقتصادي ع. 3 (حزيران 2019)، ص ص. 129-140.
https://search.emarefa.net/detail/BIM-909730
American Medical Association (AMA)
المهدي، حجاج وزعباط، لطفي وسعداوي، نعيمة. دور التدقيق الداخلي في تفعيل إدارة المخاطر في البنوك. المجلة الدولية للأداء الاقتصادي. 2019. مج. 2019، ع. 3، ص ص. 129-140.
https://search.emarefa.net/detail/BIM-909730
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 140
Record ID
BIM-909730