000			01432cam a2200277 4500500
005			20250121114838.0
041			_afre
042			_adc
100	1	0	_aHazami-Ammar, Sourour _eauthor
245	0	0	_aInternal auditor’s contribution to the companies’ risk: results of an exploratory study
260			_c2019.
500			_a52
520			_aThis 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.
690			_arisk-based approach
690			_avalue-added
690			_ainnovation
690			_aiinternal auditor
690			_ainternal control
690			_arisk-based approach
690			_avalue-added
690			_ainnovation
690			_aiinternal auditor
690			_ainternal control
786	0		_nRecherches en Sciences de Gestion | o 127 | 4 | 2019-02-11 | p. 107-133 | 2259-6372
856	4	1	_uhttps://shs.cairn.info/journal-recherches-en-sciences-de-gestion-2018-4-page-107?lang=en&redirect-ssocas=7080
999			_c547535 _d547535