الأنشطة الحديثة للمراجعة الداخلية كمتغير وسيط في العلاقة بين فاعلية النشر الإلكتروني و الحد من عدم تماثل المعلومات المحاسبية : دراسة على عينة من المصارف السودانية

الملخص EN

This research aimed to measure the correlation between the modern activities of internal audit as a moderating variable, and the effectiveness of electronic publishing, and the reduction of asymmetry of accounting information.

to achieve the research objectives, a number of (11)Sudanese banks have been carefully examined.

the research used a number of research methods, the most significant of which, is the descriptive analytical approach.

the research variables of (modern activities of internal audit, electronic publishing, asymmetry of accounting information), have been effectively measured.

the research findings, on the other hand, have shown that, there is a direct correlation that is statistically significant between the modern activities of internal audit, and electronic publishing, and the reduction of asymmetry of accounting information.

the research concluded by recommending the Sudanese banks to include in their final financial reporting, the extent to which, they comply to the principles and rules of corporate governance.