Internal auditor’s contribution to the companies’ risk: results of an exploratory study

Hazami-Ammar, Sourour

Internal auditor’s contribution to the companies’ risk: results of an exploratory study - 2019.


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This paper explores how the internal auditor can contribute to the Enterprise Risk Management. The managers of this function address the factors that motivate and inhibit the scope of this contribution. They point out that even if a change has been perceived in the role of the internal auditor in relation to the ERM, his incompetence, non-independence and non-integration of the fraud risk may hinder the effectiveness of his intervention. A premise is that a major change must occur in the purposes of internal audit over the next five years.

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