أثر الالتزام بمعايير التدقيق الداخلي على تحسين إدارة المخاطر بالتطبيق على عينة من المؤسسات الاقتصادية الجزائرية

Abstract

The aim of the research is to identify the impact of internal auditors' commitment to internal auditing standards (characteristics standards and internal audit performance standards) on improving risk management in Algerian economic entities.In order to achieve the goal of the research, the researchers relied on both the analytical descriptive approach in analyzing previous studies and preparing the theoretical framework for the study, in addition to the field study by preparinga questionnaire form and distributing it to a soft random sample of internal auditors in Algerian economic entities, and then working on analyzing its data using the program Statistical analysis (25) SPSS.The study concluded that there is a statistically significant positive effect of the internal auditors' commitment to internal auditing standards on improving risk management in Algerian economic entities, with the presence of statistically significant differences between the internal auditors in their awareness of the impact of adherence to internal auditing standards on improving risk management according to the personal variables of the sample members under study. (gender, educational qualification, age group, experience, job nature) in Algerian economic entities.