الفهرس 
حوكمة الرقابة الداخلية وإدارة المخاطريوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This research aims to investigate the role of external auditor in activating the risk management through corporate governance to enhancing the quality of financial reports.
In order to achieve this objective, a set of steps were followed as stated below:
1-Identifying the roles of internal corporate governance mechanisms that can improve internal control environment and activating the risk management in companies working in the Egyptian petroleum sector.
2-Identifying what is risk management and how to evaluate risks that oppose petroleum companies and how to treat with it.
3-Identifying the professional characteristics of external auditor and inner regulatory characteristics of the companies in order to activate the risk management through corporate governance to enhancing the quality of financial reports.
4-Identifying the role of external auditor in evaluating the internal control system using risk based audit approach.
5-Identifying the determinants that external auditor takes into consideration in case of using internal audit reports.
6-Identifying the role of external auditor in activating risk management vai clarifying the sub-roles of external auditor such as judging role, evaluating role, recommending role.
The current research has concluded a number of findings through the theoretical study, such findings include:
1-Developing the professional role of external auditor when auditing the procedures of risk management because of its positive value for companies.
2-Identifying the risks that threat the companies and determine its effect and put the most suitable strategy to deal with these risks.
3-The ability of external auditor increases in case of collecting the suitable and sufficient audit evidence regarding risk management procedures.
4-The well- managed business risk on scientific base will lead to increase the quality of financial reports.
5-Risk management controls risks that petroleum companies face and detect risks in accounting balances and transaction also when analyzes the risks management a definite period must be taken into consideration.
This research include an applied study on a sample of 6 petroleum companies which works under control of accountability state authority according to its regulatory laws, in order to achieve the object of the research A 200 questionnaire were distributed to the employees of financial departments, employees of internal audit departments, employees of executives departments ,external auditor of these companies to identify their opinions and their point of views regarding the role of external auditor in activating the risk management through corporate governance to enhancing the quality of financial reports. The research hypotheses were tested, and the following findings were concluded:
1-The validity of the first hypotheses: there is a significant relationship between the level of external audit evaluation of risk management and the level of professional and practical qualification of external auditor.
2-The validity of the second hypotheses: there is a significant relationship between governance of internal control and assess the business risk.
3-The validity of the third hypotheses: there is a significant relationship between the evaluation of internal control by external auditor and the effectiveness of risk management
4-The validity of the fourth hypotheses: there is a significant relationship between the role of external auditor on activating risk management and the quality of financial reports.
Through the results of theoretical and applied study of this research, the researcher presents a number of recommendations, the most important of which are:
1-Classifying the procedures that deal with risks into, discovering procedures and corrective procedures which lower the effect of the risks on the company goals.
2-Implanting more researches regarding the relationship between external auditor and activating business risk management model using the updated control techniques.
3-Clear determination of components and goals of active business risk management model in petroleum companies, by enforcing every executive or managerial department in the company to pinpoint the risks that accompanied to its jobs and take the suitable actions against these risks.
4-Clear obligation to take the updated control techniques into consideration in order to manage risks.
5-Studying the context of business risk model principals, needs, and determine how to use it in auditing, and in business risks.
Keywords: Corporate Governance Mechanisms, Governance Of Internal Control, Risk Management, Risk Based Audit, Quality Of Financial Reports.