مدى توافق أنظمة إدارة المخاطر بالمؤسسات الاقتصادية الجزائرية مع إطار إدارة المخاطر المؤسسية التكامل مع الاستراتيجية والاداء 2017 COSO: دراسة ميدانية لمجموعة من المؤسسات الاقتصادية الجزائرية

Abstract EN

The study aimed to determine the extent of compatibility of risk management systems in Algerian economic Enterprises with the ERM Framework - Integration with Strategy and Performance COSO 2017, by conducting a field study on the availability of the components of this framework in a group of economic enterprise.

The study included the opinions of 120 workers in these enterprises.

In this study, the descriptive and analytical approach was used, and the statistical package SPSS program was used to analyze the data, relying on appropriate analytical tools, including one sample test, to test the hypotheses.

The study reached a number of results, the most prominent of which is that the ERM in Algerian economic enterprises has the same components as COSO ERM 2017, but to varying degrees, especially with regard to governance, culture, risk appetite, reliance on clear strategies to deal with risks, and the extent of reliance on internal auditing and appropriate disclosure in Ensuring the effectiveness of risk management processes.

The study also presented some recommendations, the most important of which are ensuring compliance and giving auditing and reviewing a prominent role in risk management processes and the necessity of paying attention to the human element