La contribution de l’audit interne dans la gestion des risques opérationnels. Cas de l’Algérienne des eaux Unité de Blida

Abstract

This dissertation examines the contribution of internal auditing to the management of operational risks, particularly the control of risks associated with the purchasing process. Internal auditing is an essential function adopted by organizations to manage risks and enhance their performance. To achieve this objective, organizations must identify, assess, prioritize, and monitor their risks through regular audit engagements. This study focuses on the impact of internal auditing on the management of operational risks related to the purchasing process. It aims to determine whether internal auditing contributes to the assessment and mitigation of these risks. Based on a case study conducted at the Algérienne des Eaux (ADE), Blida Unit, the findings reveal that internal auditing contributes significantly to the control of purchasing-related risks. Furthermore, the majority of the recommendations issued during audit engagements have led to tangible improvements in the management of these risks.