معوقات تطبيق منهج إضافة القيمة في إدارات المراجعة الداخلية في البنوك السودانية المدرجة في سوق الخرطوم للأوراق المالية : دراسة ميدانية استكشافية

الملخص EN

The aim of current study is to identify the implementation barriers of value addition approach in Sudanese banks listed in Khartoum Stock Exchange, and to reveal the statistically significant differences in the respondent's opinions about the barriers to implementing this activity.

To achieve this, a positivist methodology approach has been applied.

Based on the chosen methodological approach, themes were employed to formulate the research questions.

A questionnaire was developed, with questions revolving around these themes, which was distributed to a random sample of internal auditors, members of the audit committees of Sudanese banks listed on the Khartoum Stock Exchange, external auditors, and employees of General Department of Banking Supervision at Sudan Central Bank.

The results show a number of Barriers facing the implementation of modern internal audit activities in these banks.

These most significant Barriers are the existence of a conflict between the internal audit departments and the risk departments in terms of responsibilities and powers, the ence of a role for internal audit in activating governance mechanisms, and the ence of laws and legislation regulating the work of internal audit with external control authorities.

Finally, the study calls for raising coordination between internal audit departments and risk departments, and raising the awareness towards of the board's directors of the importance of applying modern internal audit activities that add value.