Abstract

The main objective of the current study is to try to develop the role of internal control and audit in government units, especially in risk management, and this is achieved by identifying the role of internal control and audit in activating risk management in government units and identifying the requirements for activating the role of internal control and audit in the assessment of risk management in government units.The study found that the existence of a scientific specialization in the field of oversight, internal control and audit contributes to the increased effectiveness of the staff of the Internal Audit Department, followed by the provision of continuous training, specialized courses in the evaluation of risk management for the staff of the internal audit department, in order to enable them to perform their duties effectively, followed by the professionalism, experience and skill of the control and internal audit staff that enables them to properly assess risks within government units.The study recommends the need to develop the reports of internal audit departments, as oversight and internal audit reports should include an assessment of risk management processes, the extent to which unit management is committed to governance, and the fight against corruption within government units.