إدارة المخاطر ودورها في تفعيل الرقابة داخل المؤسسة الإقتصادية

Abstract

This study aims to know the effect of risk management in activating the internal control system, Where both the internal and external environment, private and public, were studied for the organization's system And its impact on activating the dimensions of the internal control system of the economic institution, Where we studied a theory in which we dealt with both risk management and the internal control system in detail in order to give an overview of these two concepts, As for the practical part, we have conducted a field study for the Algerian Company for Electricity and Gas Distribution in Mila, where we have went on to knowing the impact of risk management in activating control within the Algerian Company for Electricity and Gas Distribution, Distribution Directorate _ Mila_. To achieve the objectives of the study, a special questionnaire was designed to collect data, It was distributed to a sample of employees of the Algerian Electricity and Gas Distribution Company - Mila - which is estimated at 40 workers,40 valid for analysis has been retrieved, To be entered in the program (SPSS) and then analyzed them, One of the most important results of this study is that there is a statistical significant impact on the exposure of internal and external environmental risk in the internal control system, on the other side, The study concluded that There is no statistical significant effect for exposure to the external environmental risk of the internal control system, And in the latter and a result was reached that There is a statistical significant of the effectiveness of risk management on the internal control