دور المراجعة الداخلية في التقليل من المخاطر المالية في مؤسسة اقتصادية دراسة ميدانية لمؤسسة سونلغاز ورقلة خلال الفترة (2023-2022)

Résumé: The study aims to demonstrate the role of internal audit in reducing financial risks in the economic enterprise, as the internal audit function is considered one of the important functions that contribute effectively to management, by detecting all deviations and predicting possible errors according to legal standards and foundations. Therefore, a study was conducted applied to the Sonelgaz Ouargla Foundation through a questionnaire that was distributed to a sample of individuals who had sufficient awareness of the subject of the study, which was analyzed by the statistical program spss. V26As well as the interview, documents and observation. As for the methodology used, the descriptive approach, the historical approach, and the experimental approach, which is commensurate with the aspects of the study, were adopted. The result concluded that there is a high impact of the role of internal audit in reducing financial risks, by using a set of mechanisms such as following the policies and procedures of senior management, applying international standards, and adopting an effective planin evaluating risk management, and that there are no statistically significant differences for the impact of internal audit in reducing risk.Financial risks depending on job characteristics (professional experience).

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