دور الإسناد الخارجي لنشطة المراجعة الداخلية في جودة التقارير المالية

الملخص EN

This research investigated the role of outsourcing of internal auditing’s activities in the correlation between the earnings management and the quality of financial reporting of public firms listed on the Khartoum Stock Exchange.

The research problem is represented in the following main research question: what is the role of outsourcing of internal auditing’s activities in the correlation between the earnings management and the quality of financial reporting? The research aimed to identify the extent to which the application and practice of the outsourcing of internal auditing’s activities affect the correlation between the earnings management and the quality of financial reporting of firms.

The research also aimed to identify the firms’ performance, quality through the senior management’s evaluation of the role of outsourcing of internal auditing’s activities in reducing the earnings management practices in the financial reporting.

The research used the deductive approach, the inductive approach, the historical approach, the descriptive analytical approach and the statistical approach to effect the case study.

The research also used the questionnaire method to collect the data.

Based on this account, the research has reached a number of findings, the most significant of which, are the following: there is a correlation that is statistically significant between the outsourcing of internal auditing’s activities and the earnings management in the public firms listed on the Khartoum Stock Exchange.

There is a correlation that is statistically significant between the outsourcing of internal auditing’s activities and the quality of financial reporting in the public firms listed on the Khartoum Stock Exchange.

The outsourcing of internal auditing’s activities has helped in the increase of earnings and quality of financial reporting in the public firms listed on the Khartoum Stock Exchange.

The research concluded with a set of recommendations, including the following: the public firms listed on the Khartoum Stock Exchange, should establish specific controls over the outsourcing of internal auditing’s activities.