دور المراجعة الداخلية في تدعيم حوكمة الشركات: دراسة ميدانية على مجموعة شركات جياد الصناعية السودان

الملخص EN

The study dealt with the role of internal audit in strengthening corporate governance in Giad Industrial Group working in Sudan, by identifying the impact of the efficiency of internal audit in activating the role of corporate governance, and identifying the impact of the independence of the internal auditor in terms of appointment and non-participation company upon his oversight role, which supports the corporate governance system.

in order to achieve the aims of the study, three hypotheses were tested: there the impact of efficiency’s internal auditor in verbalizing of the corporate governance system, there the impact of independence’s internal auditor in verbalizing of the corporate governance system, and there the impact quality’s internal auditor in verbalizing of the corporate governance system.

the study followed the descriptive analytical method.

the study population was represented by auditors and administrators working in the Giad industrial group, and the study sample was randomly selected from the population, their (60) questionnaires were distributed and (48) questionnaires were valid for analysis, as 80%, by using statistical package for social sciences.

the study concluded to a number of findings confirm reliability of the hypotheses as follows: corporate governance ensures accurate and full disclosure, by providing information on the company's financial and operations results.

the role of internal audit in activating corporate governance depends on the necessity of having a common understanding of the internal auditors and the parties benefiting from the corporate governance of how to make the internal audit an activity that add-value to the company and protects their rights the study reached the following recommendation: that the necessity of working on publishing the culture of corporate governance among of all parties related to the company by issuing paper and electronic pamphlets and brochures that contain the rules and foundations necessary to improve performance.