المراجعة التحليلية في السودان و دورها في ترشيد القرارات التمويلية

الملخص EN

The study dealt with the analytical review and its role in rationalizing financing decisions.

Where the problem of the study was the inability of the traditional audit to provide information that helps investors in making financing decisions, so the use of analytical review helps in rationalizing financing decisions.

The study aimed to study and find out the effectiveness of the analytical review on the decisions of investors, and to study the effectiveness of examining data in the past and comparing it with the present and benefiting from it in predicting the future of the project, studying the problems and risks and finding solutions and results to enable decision-making.

The study tested the following hypotheses: There is a statistically significant relationship between the analytical review and the accounting conservatism policy, there is a statistically significant relationship between the analytical review and the financing decisions.

The study reached the following results: The use of analytical review in investment decisions reduces potential risks, the use of analytical review detects fraud cases early, and the use of analytical review in financing cycles works to develop and expand operations.

The study recommended the following: Supporting and encouraging studies and research in the field of analytical review, linking analytical review with advanced means and modern technology in the field of computing, encouraging banks and institutions to use analytical review in the departments of finance and investment.