نظم المعلومات المحاسبية و دورها في تطبيق المراجعة الاستراتيجية في القطاع المصرفي بالتطبيق على بنك أم درمان الوطني

الملخص EN

The sudy aimed to define the concept, importance and objectives of the accounting information systems alongside with stating the concept and nature of the strategic auditing beside studying and analyzing the ability of accounting information in activating the strategic auditing.

The study followed the deductive, inductive, historical, and the analytic descriptive approaches.

The data was collected using a questionnaire targeted the officials in Omdurman National Bank in Khartoum city.

The study reached several results such as that the banks were in need of the application of the strategic auditing system as well as designing an accounting information system which makes available information that contributes to facilitating the control and assessment.

The information system designed in Omdurman National Bank focused on the financial outcome only hence, it doesn’t give sufficient information which is relevant to strategic auditing.