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

رؤى اقتصادية

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