الدور التوكيدي و الاستشاري للمراجعة الداخلية و أثره على إدارة المخاطر المالية : دراسة ميدانية على القطاع المصرفي السوداني

الملخص EN

The study deal with the assurance and consulate Role of the Internal Audit and its Impact on managing financial risks.

As the study problem presented on the classic internal audit consternate on discovering errors, cheating, and false statements through assurance of mathematical issues and comparing financial lists with credits in the records.

The study aim to deal with assurance and consulate role of internal audit in supporting financial risks.

The study tests the following hypothesis: there is relation with statistic evidence between assurance role of internal audit and reduce of financial risks, there is relation with statistic evidence between consulate role of the internal audit and reduce of financial risks.

The study reached to the following conclusions: The assurance role of internal audit analyze risks that can face the bank, the consulate role of internal audit provide data to the administration to take decision.

The study recommended to provide advice and consultancy to the firm administration to help them in performing their duties, and to discover and diagnose problems and provide early warnings of that in short term period.