مجلة دفاتر اقتصادية
Volume 13, Numéro 1, Pages 750-765
2022-05-10
The Role Of Internal Audit In Assessing Risks Using The Risk Matrix Approach With Case Study Of Procurement Cycle.
Authors : Adlani Joel . Zine Younes .
Abstract
The study aims to clarify the internal audit role in assessing risks using “Risk Matrix” approach to enhance its ability to provide an objective assurance about risks control, a case study was conducted at the Algerian Company for Electricity Production, by exploiting internal audit outputs of procurement cycle during 2011-2015, then applying the Risk Matrix, including other data about risks occurrence probability and its impact; the study concluded that this approach has a major role for internal audit in evaluating, ranking and prioritizing risks, we also give the necessary recommendations to enhance the internal audit intervention in strengthening risk management systems.
Keywords
Internal Audit ; Risks ; Risk Mapping ; Risk Matrix ; Enterprise Risk Management ; التدقيق الداخلي ; المخاطر ; مصفوفة المخاطر ; نظام إدارة المخاطر
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