المراجعة الداخلية و دورها في تقليل مخاطر المراجعة : دراسة ميدانية على عينة من البنوك السودانية

الملخص EN

The study aimed to identify the concept and significance of internal audit; as well as explaining its role in reducing risks.

The problem of the study seeks to identify the role of the internal audit in reducing the inherent risks.

The study adopted the deductive, inductive, descriptive, and analytical methods.

The study main findings indicated that the internal audit function contributes to improve the efficiency and effectiveness of the audit in risk reduction.

Moreover, it assists in the formulation of plans and programs and their follow-up in the fields of production; thus, it assists in reducing the risk of external audit.

The study recommended supporting the impartiality and independence of the internal auditor, besides provision of training for the internal auditors.

Furthermore, the corporation should seek to provide elements and procedures of internal control along the lines of international standards.