The role of internal audit in assessing risks using the risk matrix: approach with case study of procurement cycle
Joint Authors
Source
Issue
Vol. 13, Issue 1 (31 Mar. 2022), pp.750-765, 16 p.
Publisher
Publication Date
2022-03-31
Country of Publication
Algeria
No. of Pages
16
Main Subjects
Economy and Commerce
Accounting
Topics
Abstract EN
The study aims to clarify the internal audit role in assessing risks using “risk matrix” approach to enhance its ability to provide an objective assurance about risks control, a case study was conducted at the Algerian company for electricity production, by exploiting internal audit outputs of procurement cycle during 2011-2015, then applying the risk matrix, including other data about risks occurrence probability and its impact ; the study concluded that this approach has a major role for internal audit in evaluating, ranking and prioritizing risks, we also give the necessary recommendations to enhance the internal audit intervention in strengthening risk management systems.
American Psychological Association (APA)
Adlani, Jawwal& Zayn, Yunus. 2022. The role of internal audit in assessing risks using the risk matrix: approach with case study of procurement cycle. Revue Cahiers Economiques،Vol. 13, no. 1, pp.750-765.
https://search.emarefa.net/detail/BIM-1347567
Modern Language Association (MLA)
Adlani, Jawwal& Zayn, Yunus. The role of internal audit in assessing risks using the risk matrix: approach with case study of procurement cycle. Revue Cahiers Economiques Vol. 13, no. 1 (Mar. 2022), pp.750-765.
https://search.emarefa.net/detail/BIM-1347567
American Medical Association (AMA)
Adlani, Jawwal& Zayn, Yunus. The role of internal audit in assessing risks using the risk matrix: approach with case study of procurement cycle. Revue Cahiers Economiques. 2022. Vol. 13, no. 1, pp.750-765.
https://search.emarefa.net/detail/BIM-1347567
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references: p. 765
Record ID
BIM-1347567