الأنشطة الحديثة للمراجعة الداخلية و دورها في الأداء المالي بالتطبيق على (شركة السكر السودانية المحدودة)‎

الملخص EN

JEL: M40; M42The study dealt with the role of modern activities of internal auditing in financial performance.

The problem of the study was the low efficiency of financial performance in many institutions, which leads to weakness in administrative performance of these institutions.

Therefore, this study seeks to find out the role that modern internal audit activities can contribute, represented in the management of risks and the governance role of internal auditing in the efficiency of financial performance, the deductive approach, inductive approach, and descriptive analytical approach for analyzing the data of the field study, the study reached results, including that the internal audit contributes to identifying, reducing and defining methods of treatment, which helps in raising the efficiency of financial performance, and the internal auditor also contributes to activating governance in those institutions, which contributes positively to the efficiency of financial performance.