أثر الأنشطة الحديثة للمراجعة الداخلية في دعم الميزة التنافسية للمصارف السودانية : دراسة ميدانية

الملخص EN

This study aimed to explain the impact of (the governance, the risk management, and the assurance roles) as one of the modern internal audit activities in supporting the competitive advantage.

The study assumed that the modern internal audit activities (the governance, the risk management, and the assurance roles) had a positive effect in supporting the competitive advantage in Sudanese banks.

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

The study findings include the existence of a significant statistical effect of modern internal audit activities in supporting competitive advantage.

The study recommended that the internal auditor should be familiar with the modern methodologies and concepts in executing modern internal audit activities such as COCO model for internal controls, ERM risk model, the concept of the three lines of defense, and the concept of integration between governance, risk, and compliance (GRC).