الاتجاهات الحديثة للمراجعة الداخلية و أثرها على جودة التقارير المالية المنشورة : دراسة ميدانية على عينة من المصارف السودانية

الملخص EN

The study problem is represented in the recent variables in the banking environment which in tum to the expansion of the role of internal audit to contain in its activities the risk manage- ment, value addition and the governance role .

the importance of the Study is illustrated by the presentation of contemporary theoretical literature for important accounting concepts it is the recent trent trends of internal audit and the quality of financial re- ports.

The Study aimed to demonstrate the impact of recent trends in internal auditing in improving the quality of financial reports.

From the findings of the atudy there is a positive relationship be- tween risk management and the quality of financial reports.

The Study recommended a number of recommendations including the central bank should increase the supervisory over banks through obligating banks to apply banking governance guidelines and continuous traing and developing the necessary plans and pro- grams for it by professional societies specialized in the field of acconting and auditing .