المراجعة الداخلية في ظل الحكومة الإلكترونية و أثرها في جودة التقارير المالية في الوحدات الحكومية : دراسة ميدانية علي عينة من الوحدات الحكومية بالسودان

الملخص EN

The study problem aimed to identify the challenges faced by internal auditors under information technology when examining and auditing reports in the government units.

The study problem can be summed up through the following questions: What is the impact of internal audit under electronic government on the adequacy of financial reports in government units? What is the impact of internal audit under electronic government on the reliability of financial reports in government units? The study aimed at clarifying and explaining the impact of internal auditing in the light of electronic government in the adequacy of financial reports information in government units.

To achieve this objective, (60) questionnaires were distributed to the target group, and all of them responded with 100%.

Several results had been reached, including: the internal audit in light of electronic government contributes to the speed of access to financial information in a timely manner, providing highly credible information.

The study concluded with several recommendations including: the necessity of supporting the activation of the benefit of the governmental sector institutions from international experiences in adopting the electronic government project in government units.