تمار, خديجةالعيد, محمد2018-10-092018-10-092017-042543-3709http://dspace.univ-msila.dz:8080//xmlui/handle/123456789/5801This study aims mainly to show the role played by the internal auditor in the activation of the Algerian risk management in banks, through access to documents that show the way in the enterprise risk management. The Institute of Internal Auditors pointed out the roles that should be the internal auditor to perform, also pointed to the roles that should be avoided in the stages of the risk management process. And recommended by the Basel Committee on the importance of internal audit in banks because of the role it plays in the activation of risk management, by placing additional control measures but it is possible to use other routes are available, such as diversification or share the effects of these risks with others by contracts, warranties, guarantees......etc.Internal auditor, risk management, Banks.Article