دور التدقيق الداخلي في تفعيل إدارة المخاطر في البنوك

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.