دور التدقيق الداخلي في ادارة المخاطر في المؤسسة الاقتصادية -شركة انتاج الكهرباء /وحدة عين جاسر

Abstract

The aim of this study is to identify the internal audit situation in the Algerian economic institution and how in manages the risks it faces, and to clarify the role internal auditing plays in controlling these risks. In order to achieve the objectives of the research, we examined the case of the Algerian company for the production of electricity unit _Ain Djasser_ Batna, dropping theoretical side on the practical side, by relying on personal observation and conducting interviews and access to the various documents that concern us in this study. The main findings study are: the absence of a department of internal audit function, the inclusion of risk management function within the functions of the internal security department and the department of prevention, security and environment of the institution, this reduces the effectiveness of risk management. The study conclude with a number of recommendations, the most important of which are: to increase is the interest in the internal audit function and the activation of its role because of its positive impact in supporting risk management. Key Words :Audit, Internal Audit, Risk, Risk Management.