مدى تطبيق المنهجية الحديثة للمراجعة الداخلية المبنية على المخاطر وأثرها على فعالية إدارة المخاطر (دراسة ميدانية في شركات الاتصالات اليمنية)

Abstract

   The study aimed to measure the extent to which Yemen telecom companies apply the risk-based internal audit methodology, and to identify the impact of the application of this methodology on the effectiveness of risk management. To achieve the objectives of the study a questionnaires was developed and distributed to all members of the study community in Yemen telecom companies, the internal auditors, the number of (109) resolution, by (82.60%) Of the total of questionnaires distributed to the member of the study community. The study found that the modern methodology of risk-based internal  auditing is applied in Yemen telecom companies, the value of the arithmetic mean (3.47) degrees and by a ratio  of (69.40%),which represents a high approval rate according to scale used in the study, and that the application of this methodology to increase the effectiveness of risk  management, and improve is efficiency, the value of the arithmetic mean (3.63) degrees and  by the ratio (72.60%),which represents a high approval  rate according to the standard used. Based on these findings, the study emerged with a number of recommendation, the most important of which is the need for Yemeni telecom companies to establish an independent risk management department or unit with full responsibility for the performance of all activities and tasks of the company's risk management  process, and  the need to establish  audit committees consisting of The experience of non-executive board  members, and that   there should be collaboration between  the internal  Audit department and the Audit  Committee regarding   risk   management  .