عناصر مشابهة
The Role of Internal Audit in Assessing Risks Using the Risk Matrix Approach with Case Study of Procurement Cycle
| المصدر: | مجلة دفاتر اقتصادية |
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| الناشر: |
جامعة عاشور زيان الجلفة - كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير
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| المؤلف الرئيسي: | |
| مؤلفين آخرين: | |
| المجلد/العدد: | مج13, ع1 |
| محكمة: | نعم |
| الدولة: | الجزائر |
| التاريخ الميلادي: | 2022 |
| الصفحات: | 750 - 765 |
| DOI: | 10.36530/1661-013-001-050 |
| ISSN: | 2170-1040 |
| رقم MD: | 1272426 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | 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. |
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