أثر مخاطر نظم المعلومات المحاسبية المحوسبة في أداء المراجعة الداخلية بالمصارف السودانية

الملخص EN

The study aimed to measure the impact of computerized accounting information systems risks on the performance of internal audit in Sudanese banks.

To achieve the study’s objectives, literature reviews were used to construct a model for the study and to develop its hypotheses.

The target population of the study composed of the employees of Sudanese banks in Khartoum State.

The study adopted the descriptive analytical method, and used the questionnaire as a key tool for data collection from a simple random sample; whereas 100 questionnaires were distributed to the target population with a retrieve rate of (91 %).

Through using linear regression models it was found that there is a significant effect of the risk of computerized accounting information systems on the performance of the internal audit in Sudanese banks.

The study recommended the need for the Sudanese banks to take the opinion of internal auditors when designing computerized systems; alternatively, those internal auditors should have the expertise and knowledge about its operation, besides identifying its strengths and weaknesses.