Internal audit and risk management in companies

Our work addresses the role of internal audit in the risk management process of an entity. It is structured in two main parts. The first part deals with the theoretical and methodological framework of the study. It includes two chapters. The first chapter deals with the literature review on the role of Internal Audit in the risk management process of an entity. The second chapter will be devoted to the research methodology and the framework of the study.The second part, which deals with the practical phase of our study, is also composed of two chapters. The first chapter describes the risk management process of LONASE. This will allow us to approach more easily the second chapter reserved for the evaluation of the role of the internal audit in the risk management process of the entity and the recommendations.