مجلة المنتدى للدراسات والابحاث الاقتصادية
Volume 8, Numéro 2, Pages 531-544
2024-12-10
The Impact Of Internal Auditing On Evaluating Internal Control Systems And Risk Management
Authors : Bichi Ismail . Ben Ali Miloud .
Abstract
This research seeks to underscore the importance of internal auditing in the assessment of internal control mechanisms and risk management, as well as its collaboration with external auditing processes. Furthermore, it examines recent developments in internal auditing practices, in alignment with the global standards established by the Institute of Internal Auditors. The findings of the study indicate that internal auditing has grown into a more autonomous and impartial function, offering assurance and advisory services that contribute added value to organizations. Moreover, it highlights the synergistic relationship between internal and external auditors, which enhances the overall organizational performance
Keywords
Audit ; Internal Control system ; Risk Management ; External Auditing
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