دور التدقيق الداخلي في إدارة المخاطر

Abstract

This study aims to highlight the role of internal auditing in improving the effectiveness of risk management at Ain El Kebira Cement Company. The study adopted a descriptive-analytical approach through the analysis of documents and reports related to internal auditing and risk management, in addition to examining the practical application within the company. The findings revealed that internal auditing plays a significant role in enhancing the effectiveness of risk management by contributing to the identification, assessment, and monitoring of risks. It also supports the internal control system and improves the decision-making process. Furthermore, the results showed that internal auditing represents an effective control mechanism that contributes to achieving the company's objectives and strengthening its stability and continuity.