دور التدقيق في ادارة مخاطر المشاريع الاستثمارية: دراسة ميدانية في شركة سوناطراك مصفاة السبع ادرار

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

0b4f268c-e887-4958-9127-cfc187553cd6

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

ماستر (LMD)

نوع الملف

pdf text

أسماء الملفات

1701506_1.pdf

بيانات النشر

ترجمة العنوان

Managen of audit risk in investment project an empirical study on the sonatrach: refinery sbaa adrar

ألقاب المؤلفين

[{"name_ar":"بلبالي عبد الرحيم","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"فايزة ولد قادة","title_ar":"اعداد","title_en":"Preparation"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

دور التدقيق في ادارة مخاطر المشاريع الاستثمارية: دراسة ميدانية في شركة سوناطراك مصفاة السبع ادرار

المحتوى والصفحات

عدد الصفحات

75

ترجمة الملخص

This study aims to highlight the role of risk management in investment projects and to identify the audit and internal audit, and to understand the coropt of risk management and investment projects, and mechanism of evaluation and how to reduce the risks to investment operation. In order to achieve the objectives of the study and test hypotheses, the study relied on primary and secondary data, which is designed to suit the study and its objectives, forty copies of the designed questionnaire were distributed to employees of the management of the institution and the finance and accounting depertmt responsible for the management of the investment projects 31 of the information (77.5%).Turned in the completed questionnaires, respondent’s answers were analysed based on appropriate statistical methods according to study variables. A descriptive analytic methodology was following to destribe and analyse the study variables and examine the underlying hypothesis. The main findings of the study were the existence of risks to the investment operations in the institution, but it has a strategy to face the risks, as well as the internal auditor’s contribution to the examination and evaluation of risk management processes, which is presented in his final report to the department. The study recommends that there is a need to organize the internal audit function in Algeria and the need for coordination and cooperation between the internal auditor and the external auditor, which has a positive impact in support of risk management.

كلمات الباحثين

التدقيق, المشاريع الاستثمارية, مصفاة السبع

إشراف وإعداد

الإشراف

بلبالي عبد الرحيم

الإعداد

فايزة ولد قادة

الاقتباسات الببليوغرافية