دور التدقيق الداخلي في إدارة المخاطر المالية دراسة حالة مؤسسة مطاحن الواحات تقرت

Résumé: The study aimed to determine the role of internal audit in managing financial risks at the Oasis Mills Corporation - Touggourt-, by conducting an interview with the supervisor of the institution's internal audit, in order to know the extent of the ability of internal auditors to manage various risks and forecast mechanisms. The importance of managing financial risks in the organization stems from several factors: the surrounding conditions and the specificity of the activity .... The theoretical side was dropped on the practical side with a case study of the Oasis Mills Corporation, based on the questionnaire method as a tool for the study, and distributed to a sample of employees at various administrative levels. The Statistical Package for Social Sciences (SPSS) program was used. Among the results obtained, the process of managing financial risks is carried out during the final report that is directed to the higher management of the institution, and the study also concluded that the management of financial risks in industrial enterprises depends on the scientific ability of the internal auditor and his field experience to take the right decisions in a timely manner, and in order to achieve This requires conducting training courses to develop knowledge, especially recent trends in the field of auditing and financial risk management

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