Résumé:
The study has aimed to identify the internal audit’s role in helping to bank risk management ,
and to adress this problem , we surveyed the opinions of public banks frameworks in order to
find out the role of internal auditing in banks , as the study concluded that internal audit helps
manage risks by providing advisory services to evaluate and analyze the various risks that the
bank is exposed to .
Among the results obtained , the risk management process is carried out the rough the final
report that is directed to the bank’s senior management in commercial banks depends on the
internal auditor’s scientific ability and field experience to make the right decisions at the right
time , achieving this requires conducting training courses to develop knowledge , especially
recent trends in auditing and risk management .
