تطبيق التدقيق الداخلي المبني على المخاطر لدعم مسارات الحوكمة وإضافة قيمة للشركة

Abstract

This research paper aims to highlight the contributions resulting from the application of risk-based internal audit in the company to support various governance processes and thus add value to the company as a whole. This necessitated explaining the various concepts related to governance, internal audit and risk management, while presenting the most important points of intersection and impact between these concepts within the theoretical side. This study was also supported by the preparation of a questionnaire form to conduct the field study after obtaining the necessary data from the sample members after distribution to a Collection of economic companies in Western Algeria and analyzed according to SPSS program within the applied side.