دور التدقيق الداخلي في المساعدة على إدارة المخاطر في المؤسسة

Abstract

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 .