الأنشطة الحديثة للمراجعة الداخلية و دورها في استمرارية المنشأة : بالتطبيق على (شركة السكر السودانية المحدودة)‎

الملخص EN

The study dealt with the role of modern activities of internal auditing in the continuity of enterprise.

The problem of the study was the risks that institutions may face if their continuity is not predicted by the auditor, therefore, this study seeks to find out the role that modern activities of internal audit, represented in risk management, and the governance role of internal auditing in the continuity of the establishment can contribute.

The deductive and inductive method was used as well as the descriptive analytical method to analyze the data of the field study.

The study reached results, including: The internal audit department helps in developing plans and policies to determine the strategy used in risk management, the internal audit department proposes appropriate means, ways and mechanisms to deal with the various aspects of risks Which contributes to the continuity of the enterprise.