جودة المراجعة الداخلية و دورها في تحسين جودة التقارير المالية المنشورة إلكترونيا : دراسة ميدانية على بنك الخليج وبنك فيصل الإسلامي

الملخص EN

The problem of the study is the role of internal audit quality and its ability to increase the quality of financial reports published electronically in Sudanese banks.

Published electronically.

The study population was represented by the employees of Gulf Bank and Faisal Islamic Bank in the state of Khartoum.

The study population consisted of (75) individuals.

The comprehensive survey method was used, where (75) questionnaires were distributed to the target audience with a recovery rate of (100%).

The study adopted the descriptive analytical method.

The study reached several results, including: The quality of the internal audit helped the bank to use magnetic storage methods instead of paper books.

The quality of the internal audit contributed to the planning processes of the audit process by means of data and information prepared electronically.

The quality of the internal audit helped to provide accounting information that is objective and free from bias.