The Role of Internal Audit in Assessing Risks Using the Risk Matrix Approach with Case Study of Procurement Cycle
| المصدر: | مجلة دفاتر اقتصادية |
|---|---|
| الناشر: | جامعة عاشور زيان الجلفة - كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير |
| المؤلف الرئيسي: | Adlani, Joel (Author) |
| مؤلفين آخرين: | Zine, Younes (Co-Author) |
| المجلد/العدد: | مج13, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2022
|
| الشهر: | مايو |
| الصفحات: | 750 - 765 |
| DOI: |
10.36530/1661-013-001-050 |
| ISSN: |
2170-1040 |
| رقم MD: | 1272426 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Internal Audit | Risks | Risk Mapping | Risk Matrix | Enterprise Risk Management
|
| رابط المحتوى: |
عدد مرات التحميل
16
| LEADER | 01890nam a22002417a 4500 | ||
|---|---|---|---|
| 001 | 2026731 | ||
| 024 | |3 10.36530/1661-013-001-050 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 677284 |a Adlani, Joel |e Author | ||
| 245 | |a The Role of Internal Audit in Assessing Risks Using the Risk Matrix Approach with Case Study of Procurement Cycle | ||
| 260 | |b جامعة عاشور زيان الجلفة - كلية العلوم الاقتصادية والعلوم التجارية وعلوم التسيير |c 2022 |g مايو | ||
| 300 | |a 750 - 765 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b The study aims to clarify the internal audit role in assessing risks using “Risk Matrix” approach to enhance its ability to provide an objective assurance about risks control, a case study was conducted at the Algerian Company for Electricity Production, by exploiting internal audit outputs of procurement cycle during 2011 -2015, then applying the Risk Matrix, including other data about risks occurrence probability and its impact; the study concluded that this approach has a major role for internal audit in evaluating, ranking and prioritizing risks, we also give the necessary recommendations to enhance the internal audit intervention in strengthening risk management systems. | ||
| 653 | |a مراجعة الحسابات |a التدقيق الداخلي |a المخاطر المالية |a إدارة الأزمات |a منظمات الأعمال | ||
| 692 | |b Internal Audit |b Risks |b Risk Mapping |b Risk Matrix |b Enterprise Risk Management | ||
| 700 | |a Zine, Younes |e Co-Author |9 677286 | ||
| 773 | |4 الاقتصاد |6 Economics |c 050 |e Revue Cahiers Economiques |f Mağallaẗ dafātir iqtiṣādiyyaẗ |l 001 |m مج13, ع1 |o 1661 |s مجلة دفاتر اقتصادية |v 013 |x 2170-1040 | ||
| 856 | |u 1661-013-001-050.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1272426 |d 1272426 | ||
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