فعالية لجان المراجعة في إدارة المخاطر وفق إطار COSO في المؤسسات الاقتصادية الجزائرية : دراسة آراء مجموعة من المراجعين الخارجيين و الداخليين
Other Title(s)
Effectiveness of review commettees in risk management according to the COSO framework in Algerian economic institutions : study of the opinions of a group of external and internal auditors
Joint Authors
محمد الهادي ضيف الله
عبد اللاوي، يحيى
Source
Issue
Vol. 9, Issue 2 (31 Dec. 2019), pp.393-410, 18 p.
Publisher
University of Eloued Faculty of Economics Commercial and Management Sciences
Publication Date
2019-12-31
Country of Publication
Algeria
No. of Pages
18
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The study aimed to evaluate the effectiveness of the role of the review committees in risk management according to the COSO framework.
The study included number of variables related to the application of the framework such as regulatory environment, risk assessment, supervisory activities, information and communication, follow up activities.
As for the applied part and to achieve the objectives of the study and test hypotheses, the study was based on primary and secondary data; where as a questionnaire was designed to suit the subject of the study and its objectives.
In fact, 85 questionnaires were distributed to the sample of the study however 75 samples were retrieved; and the answers of the respondents were analyzed using appropriate statistical methods.
The study concludes with a set of results, the most important of which is the effective role of review committees in evaluating the internal environment of the enterprise risk, and an effective role in identifying, assessing and responding to risks, as well as evaluating control activities and evaluating the financial reporting system in the organization.
American Psychological Association (APA)
عبد اللاوي، يحيى ومحمد الهادي ضيف الله. 2019. فعالية لجان المراجعة في إدارة المخاطر وفق إطار COSO في المؤسسات الاقتصادية الجزائرية : دراسة آراء مجموعة من المراجعين الخارجيين و الداخليين. رؤى اقتصادية،مج. 9، ع. 2، ص ص. 393-410.
https://search.emarefa.net/detail/BIM-938717
Modern Language Association (MLA)
عبد اللاوي، يحيى ومحمد الهادي ضيف الله. فعالية لجان المراجعة في إدارة المخاطر وفق إطار COSO في المؤسسات الاقتصادية الجزائرية : دراسة آراء مجموعة من المراجعين الخارجيين و الداخليين. رؤى اقتصادية مج. 9، ع. 2 (كانون الأول 2019)، ص ص. 393-410.
https://search.emarefa.net/detail/BIM-938717
American Medical Association (AMA)
عبد اللاوي، يحيى ومحمد الهادي ضيف الله. فعالية لجان المراجعة في إدارة المخاطر وفق إطار COSO في المؤسسات الاقتصادية الجزائرية : دراسة آراء مجموعة من المراجعين الخارجيين و الداخليين. رؤى اقتصادية. 2019. مج. 9، ع. 2، ص ص. 393-410.
https://search.emarefa.net/detail/BIM-938717
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملاحق : ص. 406-410
Record ID
BIM-938717