International audit as a tool for risque management

Abstract

This research explores the role of internal audit as a tool for risk management, using the contract management process at BMT SPA as a practical case study. The research aims to understand how internal audit contributes to identifying, assessing, and mitigating operational and financial risks in a real organizational context. The body combines theoretical analysis with a practical audit mission at BMT SPA focused on the management of contracts, especially EPC contracts. It highlights the relevance of internal audit in governance and decision making and identifies key weaknesses in contract management through a structured approach involving risk assessment, audit planning fieldwork tools. The findings confirmed that when internal audit is conducted independently and objectively, it plays a major role in identifying risks and enhancing organizational performance. Internal audit is a vital, proactive tool that strengthens accountability andperformance when supported by robust structures and engaged management.