أثر تطبيق معايير منهج سيجما ستة في تحسين جودة المراجعة الداخلية في البنوك السودانية : دراسة ميدانية

الملخص EN

Purpose : the study aims to measure the impact of using the six sigma standards in improving the quality of internal audit in Sudanese banks.

study design/ methodology/approach : a questionnaire is used to elicit the participants' opinions and to achieve the study objectives.

sample and data : an empirical study is conducted on a random sample of (175) internal auditors, members of audit committees in banks, and a sample of employees of the general department of banking supervision at the central bank of Sudan.

results : the results indicate that there is a statistically significant positive impact between using the six sigma standards and the improvement of internal audit quality in Sudanese banks, which sheds light on the usefulness of using those standards in various types of organizations in the Sudanese business context.

originality/value : the study is one of the first studies that tests the impact of using the six sigma standards to improve the internal audit quality in Sudanese banks.

research limitations/implications : the study is constrained by a small sample size of internal auditors, members of audit committees in banks, and a sample of employees of the general department of banking supervision at the central Bank of Sudan.