أهمية معايير التدقيق الدولية في تفعيل دور التدقيق الداخلي في إدارة المخاطر

Abstract EN

Risk knowledge and management are key factors for the success and prosperity of economic institutions.

If risk-taking is to gain profits, failure to manage these risks in a practical and correct way can result in loss of returns and failure to achieve established goals.

The objective of risk management is to ensure that the organization's activities and operations are not subject to unacceptable losses or deviations.

Hence the role of the internal auditor in providing the institution with reports that confirm that the risks to which the latter has been understood and managed in an appropriate manner in the context of the dynamic changes in the institution and all that surrounds them.

Under international auditing standards, the internal audit function has evolved into an internal audit function based on risk management.

Thus, internal audit plays an active role in the risk management process at the level of companies of all types and activities through its preventive role of supporting and supporting the risk management function and assisting in the development of its strategies, as well as the compilation of various risk reports, in addition to its confirmation role, Management of the risk management process, as well as an emphasis on the overall risk management processes of all aspects of the company's activity, as well as the extent to which these processes are updated and developed.

Management to assist them in identifying, assessing and responding to risks.