The Role of Internal Auditing in Risk Management and Its Impact on the Implementation of Corporate Governance A Study of a Sample of Economic Enterprises in the Wilaya of Annaba

Abstract

This study aims to highlight the role of internal auditing in improving risk management within economic institutions, and its impact on enhancing the implementation of corporate governance. To achieve the study’s objectives, a questionnaire was designed and distributed to a sample of joint-stock companies in the Annaba. The data were analyzed using the SPSS software.

         The results of the study showed a statistically significant positive relationship between the effectiveness of internal auditing and the efficiency of risk management. They also revealed a positive impact of internal auditing on the application of corporate governance principles. It was found that strengthening the internal audit function through the adoption of modern risk-based methodologies contributes to improving the level of compliance with these principles, particularly with regard to transparency and the quality of disclosure.

Keywords: Internal Auditing; Risk Management; Corporate Governance; Internal Control.