دور لجان المراجعة في تحقيق أهداف إدارة المخاطر بالمؤسسات الاقتصادية الجزائرية : دراسة آراء مجموعة من الأساتذة الأكاديميين و مراجعي الحسابات

Abstract EN

The study aimed to explain the role of the audit committees in achieving the goals of risk management in economic institutions through its responsibilities and tasks towards risk management where the applied study relied on a questionnaire distributed by auditors and academic professors specializing in this field .where the study sample reached 153 individuals from the total target sample which amounted to 200 auditors And professors Academic specialist, and the study concluded that there is an effective impact of the tasks and responsibilities of the audit committees in achieving the objectives of risk management in the Algerian economic institutions.