The possibility of transition to public sector modern auditing techniques and procedures found in more developing countries, in developing countries : the case of Sudan

الملخص EN

Sudan is currently undertaking a series of National Economic Salvation Programmes (NESPs) designed to arrest the decline in the Sudanese economy and to provide the basis of future economic growth and stability.

Given the overwhelming importance of the public sector to the Sudanese economy, it is clear that public sector audit has an important rote to play if these programmes are to be successful.

Without appropriate and effective system of public sector audit and controls underlying their operation, it is unlikely that the new policies and institutional reforms envisaged within these programmes will be successful in achieving their proposed goals and objectives.

The raison d'ifre of this study is then the investigation of the role of public sector audit in the Sudan with a particular focus on the potential for change offered by the adoption of practices found in more developed countries.

The underlying study is that essentially it is the culture, administrative, commercial and political environment of the Sudan which are the factors primarily responsible for the lack of effectiveness of the system of public sector audit in the Sudan.

The study suggests that caution should be exercised in advocating rapid transition to procedures and techniques of public sector audit and controls found in more developed countries.

The study concludes by identifying a number of areas in which change and reform might be considered if public sector audit is indeed to facilitate and contribute to the regeneration of the Sudanese economy