جودة المراجعة الداخلية ودورها في تفعيل إدارة المخاطر (دراسة ميدانية على المؤسسات الحكومية العاملة بولاية البحر الأحمر)

Abstract

The study aimed to investigate the role of internal auditing in activating risk management in governmental institutions. In accordance with the nature of the study, the researcher followed the inductive – deductive, and descriptive analytical methodologies. The results of the study revealed that the quality of internal auditing services help the risk management administration to achieve it’s goals, facilitation of the current needs of the users of internal auditing services enhances the efficiency of risk management, and that the quality of the services provided by the internal auditing administration has an effective role in the risk management operation in governmental institutions. The study recommended the necessity that the risk management administration has to cope with economic changes and progress to avoid the potential risks that face governmental institutions and the necessity that these institutions should follow the rules and procedures concerning internal auditing to the extent required to achieve risk management goals.