أثر تطبيق معايير المراجعة الداخلية في دعم مقومات حوكمة المصارف السودانية : دراسة ميدانية على عينة من المصارف العاملة بالسودان

الملخص EN

The study aimed at explaining the role of internal auditing standards in supporting elements of governance.

The study problem can be summed up in the following questions: Does the implementation of internal auditing standards lead to increased disclosure and transparency? Does the application of internal auditing standards help to comply with legislation and regulations? Does the application of internal auditing standards contribute to improving the performance of the Board committees of banks Directors operating in Sudan? The study used the analytical descriptive method; whereas a total of (120) questionnaires were distributed to the internal audit and financial management staff of the banks.

Through linear regression analysis, a positive effect was found on the application of the internal auditing standards on the elements of governance.

The study revealed that the implementation of internal auditing standards support the elements of governance.

The study recommended that the banks operating in Sudan should pay more attention for applying internal auditing standards in a scientific manner in order to increase their efficiency and effectiveness to preserve its resources.