Caatمدى إستجابة أنظمة الرقابة الداخلية لمخرجات إدارة المخاطر في ظل سلوك الإدارة العليا : دراسة ميدانية للشركة الوطنية للتأمينات

Abstract

This study aimed to analyse the impact of risk management outputs on the effectiveness of internal control. In order to serve the purpose of the study, 50 questionnaires were distributed and collected to professionals related to the Algerian Insurance Company CAAT. The analysis processed through Smart-PLS software by using the partial least squares technique for its suitability to study data. The study concluded that risk management provides a simple and effective way to analyze the areas of risks that must be reduced to an acceptable limit by strengthening them with appropriate control measurement in the circumstances, which appear more clearly through the basic roles and duties imposed by the company's senior management style, The researchers recommend the confirming appliance of the quality of administrative procedures and controls, also activating risk management function through the use of governance mechanisms and interne and external audit.