The role of internal audit and inspection functions in activating the internal control system in accordance with the coso framework

Abstract

    Thus research aims to demoonstrate the role that internal control plays in accordance with the coso framework through the work of both the internal auditor and the inspection general in the effective management of insurance.

     This study concluded that insurance companies generally rely heavily on internal audit functions, by focusing on two aspects of the tasks, namely the financial management aspect, and the technical aspect of the company's activity, namely insurance, and the function of general inspection through the programming of surprise visits wherever there were cases of distortions or cases of poor management of tasks and functions, which helped to qualify and activate the control system for this type of company, ensuring effective performance and thus achieving the objectives.