Risk Management

ﻂﻄﺨﻟا ﺪﻳﺪﺤﺘﻟ ﺔﻌﺒﺘﻤﻟا تاءاﺮﺟا ﻦﻣ ﺔﻋﻮﻤﺠﻣ ﻦﻋ ةرﺎﺒﻋ :لﻼﺧ ﻦﻣ تﺂﺸﻨﻤﻟا ﻪﺟاﻮﺗ ﻲﺘﻟا ﺮﻃﺎﺨﻤﻟا ﺔﺠﻟﺎﻌﻤﻟ ﺔﺒﺳﺎﻨﻤﻟا

By transferring risks to a third party (such as insurance companies)

and paying a fee in exchange of tolerating these risks.

؟ﺮﻃﺎﺨﻤﻟا ةرادإ ﻲﻫ ﺎﻣ

؟ﺮﻃﺎﺨﻤﻟا ةرادإ ﻲﻫ ﺎﻣ What is Risk Management?

What is Risk Management?

ﺮﻃﺎﺨﻤﻟا ةرادإ ﺮﻃﺎﺨﻤﻟا ةرادإ

Risk Management Risk Management

؟ﺮﻄﺨﻟا ﻮﻫ ﺎﻣ

ﺮﻃﺎﺨﻤﻟا ﻰﻠﻋ فﺮﻌﺘﻟا ﺔﻠﻤﺘﺤﻤﻟا

Identifying potential risks.

ﺎﻬﻠﻴﻠﺤﺗو ﺮﻃﺎﺨﻤﻟا ﻒﻴﻨﺼﺗ ﺎﻫرﺎﺛآ ﻦﻣ ﻞﻴﻠﻘﺘﻠﻟ

Classifying and analyzing risks to reduce their effects.

ﻦﻣ ةدﺎﻔﺘﺳﻻا ﺔﻟوﺎﺤﻣ ﺔﺣﺎﺘﻤﻟا صﺮﻔﻟا

Leveraging available opportunities.

ﺔــــﻴﻟﺎﻤﻟا ﺔﺑﺎـــﻗﺮﻟا لﻮـﺤﺗ ﺔــــﻴﻟﺎﻤﻟا ﺔﺑﺎـــﻗﺮﻟا لﻮـﺤﺗ

٢٠٢٢ ﺲﻄﺴﻏأ | ٦ دﺪﻌﻟا

Financial Control Transformation Financial Control Transformation

Issue 6 | August 2022

What is considered a risk?

ﻖﻴﻘﺤﺗ ﻰﻠﻋ ﺮﺛﺆﻳ ﻪﻋﻮﻗو ﻞﻤﺘﺤﻣ ثﺪﺣ ﻪﻧﺄﺑ ﺮﻄﺨﻟا فﺮﻌﻳ اﺬﻬﻟ نﻮﻜﻳ نأ ﻦﻜﻤﻳو ،ﺎﻬﻓاﺪﻫأو ﺎﻬﺘﻴﺠﻴﺗاﺮﺘﺳﻻ ةﺄﺸﻨﻤﻟا ةﺄﺸﻨﻤﻟا ﻰﻠﻋ ﻲﺒﻠﺳ وأ ﻲﺑﺎﺠﻳإ ﺮﻴﺛﺄﺗ ﺮﻄﺨﻟا Risk is defined as any potential event that might

affect the entity’s achievement of its strategy and objectives either positively or negativly.

ﺔﻴﺴﺳﺆﻤﻟا ﺮﻃﺎﺨﻤﻟا ةرادإ Organizational Risk Management

Organizational Risk Management

Divides risks into two levels:

ﺔﻴﺴﺳﺆﻤﻟا ﺮﻃﺎﺨﻤﻟا ةرادإ Strategic Risks

Strategic Risks

ﺲﻠﺠﻣ ﺎﻫﺬﺨﺘﻳ ﻲﺘﻟا ﺔﻴﺳﺎﺳžا تاراﺮﻘﻟا ﻦﻣ ﺄﺸﻨﺗ ﻲﺘﻟا ،ةﺄﺸﻨﻤﻟا فاﺪﻫﺄﺑ ﻖﻠﻌﺘﻳ ﺎﻤﻴﻓ لوžا لوﺆﺴﻤﻟا وأ ةرادا .ﺎﻬﻓاﺪﻫž ةﺄﺸﻨﻤﻟا ﻖﻴﻘﺤﺗ ﻰﻠﻋ ﺮﺛﺆﺗ ﻲﺘﻟاو Risks which arise from basic decisions taken by the

board of directors or chief officer in relation to the objectives of the entity, and affect the entity’s achievement of its objectives.

ﺔﻴﻠﻴﻐﺸﺘﻟا ﺮﻃﺎﺨﻤﻟا Operational Risks

Operational Risks

تﺎﻴﻠﻤﻌﻟاو ﺔﻤﻈﻧžاو ﺔﻴﻠﺧاﺪﻟا دراﻮﻤﻟﺎﺑ ﻂﺒﺗﺮﺗ ﻲﺘﻟا ﺮﻃﺎﺨﻤﻟا ةرادإ ﻢﺘﻳ ﺚﻴﺣ ،ةﺄﺸﻨﻤﻟا ﻲﻓ ﻦﻴﻔﻇﻮﻤﻟاو ﻞﻜﺸﺑ ﺮﻃﺎﺨﻤﻟا ةرادإ ﺔﻨﺠﻟو ﺔﻴﻠﻴﻐﺸﺘﻟا تارادا ﻞﺒﻗ ﻦﻣ دﺪﺤﻣ طﺎﺸﻨﻟ ﻲﻔﻴﻇﻮﻟا ىﻮﺘﺴﻤﻟا ﻰﻠﻋﺮﺛﺆﺗو ،ﻲﺳﺎﺳأ ) ﺮﻃﺎﺨﻤﻟاو ،ماﺰﺘﻟﻻا ﺮﻃﺎﺨﻣو ،ﺔﻴﻟﺎﻤﻟا ﺮﻃﺎﺨﻤﻟا ﻞﺜﻣ ﺔﻤﻛﻮﺤﻟا ﺮﻃﺎﺨﻣو ،ﺔﻴﻠﻴﻐﺸﺘﻟا(.

Risks which are related to the internal resources,

systems, operations and employees of the entity. These risks are managed directly by the operational

departments and the Risk Management Committee, and affect the functional level of a specific activity (such as financial, compliance, operational and governance risks).

:ﻦﻴﻳﻮﺘﺴﻣ ﻰﻟإ ﺮﻃﺎﺨﻤﻟا ﻢﺴﻘﺗ

ﺮﻃﺎﺨﻤﻟا ردﺎﺼﻣ Organizational Risk Management

Organizational Risk Management

Sources of Risks Sources of Risks

Risks are identified and classified based on their source:

:ﺎﻫرﺪﺼﻣ ﻰﻠﻋ ًءﺎﻨﺑ ﺎﻬﻔﻴﻨﺼﺗو ﺮﻃﺎﺨﻤﻟا عاﻮﻧأ ﺪﻳﺪﺤﺗ ﻢﺘﻳ

ﺔﻴﻠﺧاﺪﻟا ﺮﻃﺎﺨﻤﻟا ﺔﻴﺟرﺎﺨﻟا ﺮﻃﺎﺨﻤﻟا

External Risks

External Risks Internal Risks Internal Risks

The sudden external events and occurances which have a high impact on the entity, on which the entity does not have full control, including economic risks, such as economic stagnation, and natural hazards,

such as earthquakes.

ﺔﻌﻔﺗﺮﻣ ﺔﺌﺟﺎﻔﻤﻟا ﺔﻴﺟرﺎﺨﻟا ﻊﺋﺎﻗﻮﻟاو ثاﺪﺣžا ﻲﻫ ةﺮﻄﻴﺴﻟا ةﺄﺸﻨﻤﻟا ىﺪﻟ نﻮﻜﺗ ﻻو ،ةﺄﺸﻨﻤﻟا ﻰﻠﻋ ﺮﺛžا

دﻮﻛﺮﻟﺎﻛ ﺔﻳدﺎﺼﺘﻗﻻا ﺮﻃﺎﺨﻤﻟا ﻞﺜﻣ ،ﺎﻬﻴﻠﻋ ﺔﻣﺎﺘﻟا لزﻻﺰﻟا ﻞﺜﻣ ﺔﻴﻌﻴﺒﻄﻟا ﺮﻃﺎﺨﻤﻟاو ،يدﺎﺼﺘﻗﻻا

Risks which can be managed through procedures, regulations and treatment plans applied by the entity,

such as fraud, data and information security risks.

تاءاﺮﺟا لﺎﺧ ﻦﻣ ﺎﻬﻴﻠﻋ ةﺮﻄﻴﺴﻟا ﻦﻜﻤﻳ ﻲﺘﻟا ةﺄﺸﻨﻤﻟا ﻦﻣ ﺔﻘﺒﻄﻤﻟا ﺔﺠﻟﺎﻌﻤﻟا ﻂﻄﺧو ﻂﺑاﻮﻀﻟاو تﺎﻣﻮﻠﻌﻤﻟاو تﺎﻧﺎﻴﺒﻟا ﻦﻣأ ﺮﻃﺎﺨﻣو ،لﺎﻴﺘﺣﻻا ﺮﻃﺎﺨﻤﻛ.

ﺮﻃﺎﺨﻤﻟا ةرادإ ﺔﻴﻠﻤﻋ فاﺪﻫأ ةﺄﺸﻨﻤﻟا ﻲﻓ Objectives of Risk Management

Within the Entity

Objectives of Risk Management Within the Entity

ﺎﻬﻟ ضﺮﻌﺘﺗ ﻲﺘﻟا ثاﺪﺣœﻟ ﺢﺿاو ﻢﻬﻓ ﺮﻳﻮﻄﺗ ﺔﻠﻤﺘﺤﻣ ﺮﻃﺎﺨﻣ ﺎﻬﻨﻋ ﻢﺠﻨﻳ ﻲﺘﻟاو ةﺄﺸﻨﻤﻟا رﺎﺒﺘﻋﻻا ﻲﻓ ﺬﺧﺄﺗ ﺔﻴﻟﻮﻤﺷ تاراﺮﻗ ﺔﻋﺎﻨﺻ

راﺮﻘﻟا ﻰﻠﻋ ﺔﺒﺗﺮﺘﻤﻟا صﺮﻔﻟاو تﺎﻳﺪﺤﺘﻟا

ﻒﺋﺎﻇﻮﻟاو ﺔﻄﺸﻧ¬ا ﻲﻓ ﺮﻃﺎﺨﻤﻟا ةرادإ ﻦﻴﻤﻀﺗ ةﺄﺸﻨﻤﻟا ﻲﻓ راﺮﻘﻟا ﻊﻨﺻ ﺔﻴﻠﻤﻋو ﺔﻤﻬﻤﻟا ةرادإ ﺔﻓﺎﻘﺛ ﻲﻨﺒﺗ ﻰﻠﻋ ﺮﻤﺘﺴﻤﻟا ﻊﻴﺠﺸﺘﻟا

ﺎﻬﺗرادإ ﺔﻴﻤﻫﺄﺑ ﻲﻋﻮﻟا ﺰﻳﺰﻌﺗو ﺮﻃﺎﺨﻤﻟا Making inclusive decisions which take into

account the challenges and opportunities arising from each decision.

Developing a clear understanding of the events to which the entity is exposed and

result in potential risks.

Continuously encouraging to adopt the culture of risk management and promote

awareness of its importance.

Including risk management in important activities, functions, and decision-making

within the entity.

ﺮﻃﺎﺨﻤﻟا ةرادإ ﺔﻴﻠﻤﻋ تاﻮﻄﺧ Stages of Risk Management Stages of Risk Management

ﺮﻃﺎﺨﻤﻟا ﺪﻳﺪﺤﺗ.١ 1. Identifying Risks

By recognizing significant risks occurring within the

work environment.

ﺔﻤﻬﻤﻟا ﺮﻃﺎﺨﻤﻟا ﺪﻳﺪﺤﺗ لﻼﺧ ﻦﻣ .ﻞﻤﻌﻟا ﺔﺌﻴﺒﺑ ﺔﻄﻴﺤﻤﻟا

ﺮﻃﺎﺨﻤﻟا ﻢﻴﻴﻘﺗ.٣ 3. Assessing Risks

By including both the impact and potentiality of

each risk.

رﺎﺛآ ﻦﻣ ﻞﻛ ﺪﻳﺪﺤﺗ ﻞﻤﺸﺘﻟ .ﺮﻄﺨﻟا ثوﺪﺣ لﺎﻤﺘﺣاو ﺮﻄﺨﻟا

ﺮﻃﺎﺨﻤﻟا ﻞﻴﻠﺤﺗ .٢ 2. Analyzing Risks

By classifying risks and identifying its sources and

root causes.

ﺔﻓﺮﻌﻣو ﺎﻬﻔﻴﻨﺼﺗ ﻖﻳﺮﻃ ﻦﻋ .ﺔﻳرﺬﺠﻟا ﺎﻬﺑﺎﺒﺳأو ﺎﻫردﺎﺼﻣ

ﺔﻳروﺪﻟا ﺔﻌﺑﺎﺘﻤﻟا . ٥ 5. Monitoring Regularly

By ensuring the correct management of risks from stage one (Identifying Risks) to

stage four (Responding to Risks).

ﻞﻜﺸﻟﺎﺑ ﻢﺘﻳ ﺮﻃﺎﺨﻤﻟا ﻊﻣ ﻞﻣﺎﻌﺘﻟا نأ ﻦﻣ ﺪﻛﺄﺘﻠﻟ ﺔﻴﻔﻴﻜﻟ ﺮﻃﺎﺨﻤﻟا ﺪﻳﺪﺤﺗ ﺔﻠﺣﺮﻣ ﻦﻣ ﻢﻴﻠﺴﻟا

.ﺮﻃﺎﺨﻤﻟا هﺬﻬﻟ ﺔﺒﺳﺎﻨﻤﻟا ﺔﺑﺎﺠﺘﺳﻻا

ﺮﻃﺎﺨﻤﻠﻟ ﺔﺑﺎﺠﺘﺳﻻا .٤ 4. Responding to Risks

Including means and methods to manage risks.

قﺮﻄﻟاو ﻞﺋﺎﺳﻮﻟﺎﺑ ﻰﻨﻌ ُﺗ ﻲﺘﻟاو .ﺮﻃﺎﺨﻤﻟا ﺔﻬﺟاﻮﻤﻟ

ﺔﻴﻠﻤﻋ لﻼﺧ ﺮﻃﺎﺨﻤﻟا ﻢﺴﻘﻨﺗو :ﻦﻴﻋﻮﻧ ﻰﻟإ ﺮﻃﺎﺨﻤﻟا ﻢﻴﻴﻘﺗ During the risk assessment stage,

risks are divided into two types:

During the risk assessment stage, risks are divided into two types:

ﺔﻠﺻﺄﺘﻤﻟا ﺮﻃﺎﺨﻤﻟا Inherent Risks

Inherent Risks

ﻲﻓ ﺔﻠﺻﺄﺘﻣو ﻞﺻžا ﺔﻌﻴﺒﻄﺑ ﺔﻄﺒﺗﺮﻤﻟا ﺮﻃﺎﺨﻤﻟا ﻲﻫ ثوﺪﺣ ﺔﻴﻟﺎﻤﺘﺣﺎﻓ ﻲﻟﺎﺘﻟﺎﺑو ،ﻪﺗاذ ءﻲﺸﻟا وأ ﻞﺻžا ةرادإ ﻞﺒﻗ ﻦﻣ تاءاﺮﺟإ يأ ذﺎﺨﺗا ﻞﺒﻗ ﺎﻫﺮﺛأو ﺮﻃﺎﺨﻤﻟا

،)ﺮﻃﺎﺨﻤﻟا ةرادإ ﺐﻴﻟﺎﺳأ وأ ﺔﻴﺑﺎﻗﺮﻟا ﻂﺑاﻮﻀﻟا( ةﺄﺸﻨﻤﻟا .ﺎﻬﻓاﺪﻫأ ﻖﻴﻘﺤﺗ ﻦﻣ ةﺄﺸﻨﻤﻟا ﻊﻨﻤﺗو ﺔﻌﻔﺗﺮﻣ Risks related to and inherent in the asset itself,

hence the high probability of risk occurance and impact prior to taking any actions by the entity’s management (regulatory controls and risk

management methods) which play a role in the entity not achieving its objectives.

ﺔﻴﻘﺒﺘﻤﻟا ﺮﻃﺎﺨﻤﻟا Residual Risks

Residual Risks

The degree of remaining effect of the risk after taking all possible measures by the entity’s management to address and minimize its impact.

ﺮﻃﺎﺨﻤﻠﻟ ﺔﺑﺎﺠﺘﺳﻻا ﺮﻃﺎﺨﻤﻟا ةﺪﺣ ﻦﻣ ﻞﻴﻠﻘﺘﻟا ﻂﻄﺧو Responding to Risks and

Risk Mitigation Plans

ﺔﻴﻟﺎﺘﻟا ةﺄﺸﻨﻤﻠﻟ ﺔﻴﺠﻴﺗاﺮﺘﺳﻻا تﺎﻬﺟﻮﺘﻟا ﻰﻠﻋ ًءﺎﻨﺑ ﺎﻫﺪﻳﺪﺤﺗ ﻢﺘﻳ ﻲﺘﻟا Which are determined based on the following strategic approaches of the entity:

ﺮﻃﺎﺨﻤﻟا ﻞﻤﺤﺗ / لﻮﺒﻗ (Accept/Tolerate)

ﻞﻤﺤﺗ ةﺄﺸﻨﻤﻠﻟ ﻦﻜﻤﻳ كﺎﻨﻫ وأ ،ﺔﻴﺗﺄﺘﻤﻟا ﺮﻃﺎﺨﻤﻟا ﻞﻤﺤﺘﻟ ﺔﻴﺑﺎﺠﻳإ ﺞﺋﺎﺘﻧ ﻦﻜﻤﻳ ﻻ وأ ،ﺮﻃﺎﺨﻤﻟا ﺔﺠﻟﺎﻌﻣ ﻂﻄﺧﺬﻴﻔﻨﺗ ﺎﻫﺮﺛأ ﻦﻣ ﻞﻴﻠﻘﺘﻠﻟ ﺮﻃﺎﺨﻤﻠﻟ وأ .ﺎﻬﺛوﺪﺣ ﺔﻴﻟﺎﻤﺘﺣا وأ ﺮﻃﺎﺨﻤﻟا ﺔﺠﻟﺎﻌﻣ ﻒﻴﻟﺎﻜﺗ .ﺎﻬﻠﻤﺤﺗ ﻦﻣ ﺮﻴﺜﻜﺑ ﻰﻠﻋأ ﺔﻓﺎﻛ ذﺎﺨﺗا ﺪﻌﺑ ﺔﻴﻘﺒﺘﻤﻟا ﺮﻃﺎﺨﻤﻟا ﺔﺟرد ﻲﻫ

ةﺄﺸﻨﻤﻟا ةرادإ ﻞﺒﻗ ﻦﻣ ﺔﻨﻜﻤﻤﻟا تاءاﺮﺟا .ﺎﻬﺗﺪﺣ ﻒﻴﻔﺨﺘﻟو ﺎﻬﻟ يﺪﺼﺘﻠﻟ

Including cases in which the entity can tolerate potential risks, there are positive effects of taking risks, it is not feasible to implement risk management plans in order to reduce the impact or potentiality of risks occuring, or the cost of addressing risks is much higher than tolerating them.

ﺮﻃﺎﺨﻤﻟا ﻞﻘﻧ (Transfer)

ﺮﻃﺎﺨﻤﻟا ﻞﻘﻧ لﺎﺧ ﻦﻣ ﻞﻴﺒﺳ ﻰﻠﻋ ) ﺚﻟﺎﺛ فﺮﻃ ﻰﻟإ (ﻦﻴﻣﺄﺘﻟا تﺎﻛﺮﺷ لﺎﺜﻤﻟا ﻞﻤﺤﺘﻟ يدﺎﻣ ﻞﺑﺎﻘﻣ ﻊﻓدو .ﺮﻃﺎﺨﻤﻟا By transferring risks to a third

party (such as insurance companies) and paying a fee in exchange of tolerating these risks.

ﺮﻃﺎﺨﻤﻟا ﻂﺒﺿ وأ ﻞﻴﻠﻘﺘﻟا (Treat)

ﺔﻴﺑﺎﻗﺮﻟا ﻂﺑاﻮﻀﻟا ﺬﻴﻔﻨﺗ ﻢﺘﻳ ﺔﻴﻟﺎﻤﺘﺣاو ﺮﺛأ ﻦﻣ ﻞﻴﻠﻘﺘﻠﻟ ،ةﺄﺸﻨﻤﻟا ﻰﻠﻋ ﺮﻃﺎﺨﻤﻟا ﻦﻤﺿ ﺮﻃﺎﺨﻤﻟا ءﺎﻘﺑ نﺎﻤﺿو ﺔﻟﻮﺒﻘﻤﻟا تﺎﻳﻮﺘﺴﻤﻟا .ةﺪﻤﺘﻌﻤﻟاو By implementing regulatory

controls to decrease the impact and potentiality of risks on the entity, and maintain risks within acceptable and approved levels.

ﺮﻃﺎﺨﻤﻟا ﺐﻨﺠﺗ (Terminate)

ﻦﻜﻤﺘﻣﺪﻋ لﺎﺣ ﻲﻓ ﺪﺣأ ﺔﺠﻟﺎﻌﻣ ﻦﻣ ةﺄﺸﻨﻤﻟا ﺐﻨﺠﺗ لﺎﺧ ﻦﻣ ﻻإ ﺮﻃﺎﺨﻤﻟا .ﺮﻄﺨﻟا تﺎﺒﺒﺴﻣ In case in which the entity is

unable to treat risks unless by avoiding the causes of these risks.

ﺮﻃﺎﺨﻤﻟا ةرادإ ﻲﻓ ﺔﻴﻠﻴﻐﺸﺘﻟا تارادÀا تﺎﻴﻟوﺆﺴﻣ

Responsibilities of Operational Departments in Risk Management

ﻢﻬﺗارادإ ﻞﺧاد ﺔﻳﻮﻨﺴﻟا ﺮﻃﺎﺨﻤﻟا ﺔﻄﺧ ﺬﻴﻔﻨﺗ ﺮﻃﺎﺨﻤﻟا ةرادإ ةﺪﺣو ﻊﻣ نوﺎﻌﺘﻟﺎﺑ

Implementing the Annual Risk Plan within their departments in cooperation with the Risk

Management Unit.

ﺮﻃﺎﺨﻤﻟا ﺺﺨﻳ ﺎﻤﻴﻓ ﺮﻃﺎﺨﻤﻟا ةرادإ ةﺪﺣﻮﻟ ﺮﻳرﺎﻘﺗ داﺪﻋإ ةردﺎﺒﻤﻟاو ﻲﻗﺎﺒﺘﺳا ﻞﻜﺸﺑ -تﺪﺟو نإ- ةرادا ﻞﺧاد ﺔﺌﺷﺎﻨﻟا

.ﺎﻬﻤﻴﻴﻘﺗو ﺎﻬﻠﻴﻠﺤﺗ ﺪﻌﺑ ﺎﻬﺘﺠﻟﺎﻌﻤﻟ ﻂﻄﺧ ﻊﺿﻮﺑ

Proactively preparing reports for the Risk Management Unit regarding rising risks within the department, if any, and initiating

treatment plans after assessing and analyzing these risks.

ةرادإ ةﺪﺣو ﺪﻳوﺰﺗو ،ﻢﻬﺗﺎﻴﻟوﺆﺴﻣ لﺎﺠﻣ ﻦﻤﺿ ﺮﻃﺎﺨﻤﻟا ةرادإ لﻮﺒﻗ رﺎﻃإو ﺮﻃﺎﺨﻤﻟا تﻼﺠﺳ تﺎﺜﻳﺪﺤﺘﺑ ةﺄﺸﻨﻤﻟا ﻲﻓ ﺮﻃﺎﺨﻤﻟا

.ﺔﻴﻟﺎﺤﻟا ﺮﻃﺎﺨﻤﻟا

Managing risks as part of their responsibility, and providing the Risk Management Unit in the entity with updates of risk

registers and the current Risk Acceptance Framework.

ﺞﻣاﺮﺒﻟاو ﺔﺠﻟﺎﻌﻤﻟا ﻂﻄﺧ ﺬﻴﻔﻨﺗ ﺪﻌﺑ ﺮﻃﺎﺨﻤﻟا ﻢﻴﻴﻘﺗ ةدﺎﻋإ ةﺪﺣو ﻞﺒﻗ ﻦﻣ ﺎﻫﺪﻘﻋ ﻢﺘﻳ ﻲﺘﻟا ﺔﺼﺼﺨﺘﻤﻟا ﺔﻴﺒﻳرﺪﺘﻟا

.ﺮﻃﺎﺨﻤﻟا ﺔﻓﺎﻘﺛ ﻲﻨﺒﺗو ،ﺮﻃﺎﺨﻤﻟا ةرادإ

Reassessing risks after implementing treatment plans and specialized training programs held by the Risk Management

Unit, and adopting the culture of risk management.

يأ ﺪﻴﻌﺼﺗو ةرادﺎﺑ ﺔﺻﺎﺨﻟا ﺮﻃﺎﺨﻤﻟا تﺎﺠﺳ ﻰﻠﻋ ﺔﻘﻓاﻮﻤﻟا يرادا ىﻮﺘﺴﻤﻠﻟ ﺔﻴﻟﺎﻌﻟا ﺔﻴﻤﻫžا تاذ ﺮﻃﺎﺨﻤﻟا ﻦﻣ

ﺐﺳﺎﻨﻤﻟا

Approving the department’s risk registers and escalating any highly-significant risks to the

appropriate management level.

ﺮﻃﺎﺨﻤﻟا ةرادإ» ةﺪﺣو مﺎﻬﻣ Duties of the Risk Management Unit

ﺎﻬﻟ ضﺮﻌﺘﺗ ﻲﺘﻟا ثاﺪﺣÂﻟ ﺢﺿاو ﻢﻬﻓ ﺮﻳﻮﻄﺗ ﺔﻠﻤﺘﺤﻤﻟا ﺮﻃﺎﺨﻤﻟا ﻖﻠﺨﺗ ﻲﺘﻟاو ةﺄﺸﻨﻤﻟا Developing a clear understanding of the events to which

the entity is exposed that might pose a potential risk.

ﺔﻴﻔﻴﻛو ﺮﻃﺎﺨﻤﻟا مﻮﻬﻔﻤﺑ ﻲﻋﻮﻟا ءﺎﻨﺑ ةﺄﺸﻨﻤﻟا ﻲﺑﻮﺴﻨﻣ ىﺪﻟ ﺎﻬﻌﻣ ﻞﻣﺎﻌﺘﻟا Raising awareness of the entity’s employees regarding

risks and how to manage them.

ﺮﻃﺎﺨﻤﻠﻟ ﺔﺑﺎﺠﺘﺳﻻا لﻮﺣ ىﺮﺧžا تارادا ﻊﻣ ﻖﻴﺴﻨﺘﻟا ﻊﻣ ﺔﺒﺳﺎﻨﻤﻟا ﺔﺠﻟﺎﻌﻤﻟا ﻂﻄﺧ ﻊﺿوو ،لﺎﻌﻓ ﻞﻜﺸﺑ .ﺔﺌﺷﺎﻨﻟا ﺮﻃﺎﺨﻤﻠﻟ ﺔﻌﺑﺎﺘﻤﻟا Coordinating with other departments on responding to

risks effectively, and implementing appropriate treatment plans while following-up with rising risks.

ﻲﻓ ةﺪﻤﺘﻌﻤﻟا ﺮﻃﺎﺨﻤﻟا تاءاﺮﺟإو تﺎﺳﺎﻴﺳ ﻖﻴﺒﻄﺗ ﺔﺠﻟﺎﻌﻣ ﻂﻄﺧ ﺬﻴﻔﻨﺗ ﺔﻌﺑﺎﺘﻣو ،ةﺄﺸﻨﻤﻟا ﺎﻫﺮﺛأو ﺮﻃﺎﺨﻤﻟا ﻢﻴﻴﻘﺗو ،ﺔﺒﺳﺎﻨﻤﻟا ﺮﻃﺎﺨﻤﻟا .ىﺮﺧžا تارادا ﻊﻣ نوﺎﻌﺘﻟﺎﺑ ﺎﻬﺛوﺪﺣ ﺔﻴﻟﺎﻤﺘﺣاو Implementing approved risk policies and procedures by the

entity, following-up on the excution of risk treatment plans, and assessing risks, their impact and potentiality in

cooperation with other departments.

ﻲﻓ ﺮﻃﺎﺨﻤﻟا ةرادإ رود ﺔﻴﻟﺎﻤﻟا ﺔﺑﺎﻗﺮﻟا لﻮﺤﺗ ﺔﻠﺣر The Role of Risk Management in the

Financial Control Transformation

لﻼﺧ ﻦﻣ ﺔﻴﻟﺎﻤﻟا ﺔﺑﺎﻗﺮﻟا لﻮﺤﺗ ﺔﻠﺣر ﻲﻓ تﺎﻬﺠﻟا ﺔﻟﺎ ّﻌﻔﻟا ﺮﻃﺎﺨﻤﻟا ةرادإ ﻢﻋﺪﺗ An effective Risk Management supports its entity during the Financial Control Transformation through:

تﺎﻳﺪﺤﺘﻟاو صﺮﻔﻟﺎﺑ تﺂﺸﻨﻤﻟا كاردإ ﻊﻓر مﺎﻨﺘﻏﻻ ،ﺎﻬﻟﺎﻤﻋأ ﺔﻳدﺄﺗ لﺎﺧ ﺎﻬﻬﺟاﻮﺗ ﺪﻗ ﻲﺘﻟا ﺔﻳﺎﻤﺣ ﻲﻨﻌﻳ ﺎﻤﻣ تﺎﻳﺪﺤﺘﻟا ﺐﻨﺠﺗو صﺮﻔﻟا

.ةﺄﺸﻨﻤﻠﻟ ﺔﻳدﻮﺟﻮﻟا ﺔﻤﻴﻘﻟا

Raising the entity’s awareness of the opportunities and challenges it may face during work in order to seize opportunities and avoid challenges, which in turn leads to protecting the existential value of the entity.

ﻲﺴﺳﺆﻤﻟا ءﻻﻮﻟاو ﺔﻛرﺎﺸﻤﻟا ﺔﻓﺎﻘﺛ ﺰﻳﺰﻌﺗ ةدﺪﺤﻣو ﺔﺤﺿاو ﺔﻴﻟآ ﺮﻴﻓﻮﺘﻟ ؛ﻦﻴﻜﻤﺘﻟاو ﺔﺒﺳﺎﺤﻤﻟاو ﺔﻟءﺎﺴﻤﻠﻟ ﺔﻴﻋﻮﺿﻮﻣو ﺔﻟدﺎﻋو

.فاﺪﻫžا ﻦﻋ

Encouraging a culture of participation, job loyalty and empowerment to provide a clear, specific, fair and objective environment for

accountability.

ةدﺎﻳزو ،ﺮﻃﺎﺨﻤﻟا ةرادإ ﻞﻤﻋ رﺎﻃإ ﻢﻬﻓ ﺰﻳﺰﻌﺗ ﻦﻤﺿ ﻊﻘﺗ ﻲﺘﻟا ﺮﻃﺎﺨﻤﻟا ﺐﻗاﻮﻌﺑ ﻲﻋﻮﻟا ،ةﺄﺸﻨﻤﻟا ﻲﻓ ﺔﻗﻼﻌﻟا تاذ فاﺮﻃžا تﺎﻴﻟوﺆﺴﻣ

.ﺮﻃﺎﺨﻤﻟا ﻊﻣ ﻞﻣﺎﻌﺘﻟا تﺎﻴﻟآ ﺰﻳﺰﻌﺗو

Simplyfying the Risk Management Framework, raising awareness of the consequences of risks that fall within the responsibilities of related parties in the entity, and enhancing the mechanisms for risk

management.

ةﺪﻋﺎﺴﻤﻠﻟ ﺮﻃﺎﺨﻤﻟا ﺔﺠﻟﺎﻌﻣ ﻂﻄﺧ ﻞﻳﺪﻌﺗ ﻢﺘﻳ ﺚﻴﺤﺑ ،ﺮﻤﺘﺴﻤﻟا ءادžا ﻢﻴﻴﻘﺗ تﺎﻴﻟآو ﺮﻃﺎﺨﻤﻟا ﻊﻣ ﻞﻣﺎﻌﺘﻟا ﻲﻓ ةﺄﺸﻨﻤﻟا تﺎﺳرﺎﻤﻣ ﻦﻴﺑ ﺔﻣءاﻮﻤﻟا .ةﺄﺸﻨﻤﻟا فاﺪﻫأ ﻖﻴﻘﺤﺗ ﻲﻓ

Aligning between the entity's practices in managing risks and the mechanisms for continuous performance evaluation in order to modify risk treatment plans accordingly to help achieve objectives of the entity.

ﺔﻴﻔﻴﻘﺜﺘﻟا ﺔﻠﻤﺤﻟا ﻦﻣ ءﺰﺠﻛ ﺮﻃﺎﺨﻤﻟا ةرادإ مﻮﻬﻔﻣ ﻦﻋ ﺔﻣﺎﻋ تﺎﻣﻮﻠﻌﻣ ةﺮﺸﻨﻟا ﺖﻣﺪﻗ فاﺪﻫأ ﻦﻋ ﺔﻴﺤﻴﺿﻮﺗ تﺎﻣﻮﻠﻌﻣ ﺎﻬﻗﺎﻴﺳ ﻲﻓ نﻮﻜﻳ نأ ﻞﻣﺄﻧو ،ﺔﻴﻟﺎﻤﻟا ﺔﺑﺎﻗﺮﻟا ﻢﻴﻫﺎﻔﻤﺑ .ﺔﻴﺗاﺬﻟا ﺔﺑﺎﻗﺮﻟا ﻲﻨﺒﺗو لﻮﺤﺘﻟا ﺰﻳﺰﻌﺗ ﻲﻓ ﺎﻬﺘﻴﻤﻫأو ﺮﻃﺎﺨﻤﻟا ةرادإ رودو

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