تبني التدقيق الداخلي وفقا لمدخل إدارة المخاطر وانعكاسه على تجسيد متطلبات حوكمة الشركات

Abstract

This study aimed to highlight the role of internal auditing in embodying corporate governance requirements in light of the necessity of adopting risk management, by studying the opinions of internal auditors from a group of financial companies in the Algerian environment, represented by commercial banks and insurance companies, to achieve this, a number of questionnaires were distributed to obtain a valid sample for the study, which included 60 forms. The data obtained was unpacked, processed, and analyzed using the SPSS program, the study hypotheses were tested through a set of tests available in this program. The study results showed that: Internal audit contributes to fulfilling governance requirements by providing reasonable assurance that the company's risks are effectively managed by evaluating and providing the necessary advice and recommendations to develop them. The study also came up with a set of recommendations, the most important of which is the need to ensure the development and raising of the level of scientific and practical qualification of internal auditors, by organizing training courses by the competent authority. This aims to update knowledge, enhance skills, and develop them in line with the methods and techniques used internationally in specialized audit institutes.