دور التدقيق الداخمي في إدارة مخاطر المؤسسة

Abstract

The study aimed to identify the role of internal audit in the management of risk in the state of Aindefla, through an interview with the supervisor of internal audit of the institution (Hamidi Abdul Aziz), in order to know the ability of the auditors involved in the management of various risks and the mechanisms of forecasting them. Among the findings obtained, the risk management process is carried out during the final report directed to the senior management of the institution, as the study concluded that risk management in industrial institutions depends on the ability of the internal auditor scientific and field experience to make the right decisions in a timely manner, to achieve this requires training courses to develop knowledge, especially recent trends in the field of auditing and risk management. Keywords: Internal Audit Risk Management Audit Enterprise