دور الخبرة المهنية و الالتزام بالمعايير في تقدير المراجع لمخاطر المراجعة الداخلية : دراسة ميداينة عليى عينة من المصارف التجارية السودانية

الملخص EN

This paper aims at identifying the relationship between the internal auditor's approach (compliance with standards) and the risks of internal auditing,, and to assess the relationship between the internal auditor's experience and qualification and the risks of internal auditing.

The paper used descriptive method based on the case study in formulation of the research axes and objectives, by development of hypotheses and determining the relationship between the independent variables and the dependent variable.

This paper derive its importance from the great role played by the internal auditing in risk management in banks.