المشاكل المحاسبية لعمليات التوريق في العلاقة بين فاعلية المراجعة الداخلية و ملائمة التقارير المالية : دراسة على عينة من المصارف التجارية السودانية

الملخص EN

The study aimed to measure the impact of the effectiveness of the internal audit on the accounting problems of disclosing securitization operations to appropriateness the financial reports in Sudanese banks.

Through linear regression models, it was concluded that there is an impact of the effectiveness of the internal audit on the accounting problems for disclosing securitization operations to appropriateness the financial reports in Sudanese banks.

The study recommended the necessity of issuing unified and binding accounting standards by the Council for Regulating the Accounting and Auditing Profession to address the problems of disclosing securitization operations in Sudanese banks.