أثر جودة المراجعة الداخلية في الأنشطة الحديثة للمراجعة الداخلية بالمصارف السودانية : دراسة ميدانية على عينة من المصارف السودانية

الملخص EN

This study aimed to examine the impact of the quality of internal audit on the (governance role, risk management, and the assurance role) as modern internal audit activities.

The study assumed that the quality of internal audit had an effect on the modern internal audit activities (governance role, risk management, and the assurance role) in Sudanese banks.

The study depended on the descriptive and analytical approach in describing the phenomenon, formulating its axes, deriving hypotheses, and examining relationship between variables.

The study concluded that there is a significant effect for the quality of the internal audit on the modern internal audit activities under study.

The study recommended activating requirements of internal audit quality in order to ensure achieving the objectives of the modern internal audit activities in Sudanese banks