Internal Audit and Corporate Risk Management: A Literature Review

The new definition adopted by the International Institute of Internal Auditors (IIA) includes the notion of risk. In effect, internal audit advises management on the analysis of business risks and on developing strategies to mitigate risks. Internal auditing also contributes to value creation by actively assisting management in identifying and assessing risks and developing appropriate strategies to control them. Furthermore, internal audit provides management with risk and control analysis approaches and tools for developing a risk management expertise centre. As a result, internal audit provides important enterprise risk management responsibilities such as developing and maintaining risk profiles. In this essay, we will discover the essential role that internal auditplays in ensuring that the company's major risks are properly managed and that the internal control system is functioning well.

ENNAGAD, SAFAA; ABOUDRAR, LAHOUSSINE

Revue Française d'Economie et de Gestion (2022)

PDF sur le site de l’éditeur

Import OAI-PMH · Identifiant source : oai:ojs2.revuefreg.fr:article/797