أثر كفاءة الرقابة الداخلية على مخاطر المراجعة الخارجية : بالتطبيق على مكاتب المراجعة الخارجية بولاية الخرطوم

الملخص EN

The problem of this study lies in examining the effect of efficiency of internal control on reducing risks of external audit.

This study aims to identify the impact of having an effetive internal control within the firm on minimization of empeded risks on a specific account or a group of transactions.

The study emphasizes the importance of applying the internal control as a new managerial phelosophy that aims at developing and promoting economic projects in general; besides benefiting from applying this concept on minimizing the risks of auditing.

The study findings indicated that companies staff are in dire need for applying internal control; also it points out to the role played by the concerned parties on the application of internal control in order to minimize risks of auditing.

Based on that results the study recommended the following: the necessity of giving more attention to spreading culture of internal control to all companies employees and convincing them of the significance of applying this culture for continuous development and improvement.

Moreover, the necessity of giving more attention to internal control by all formal bodies, as well as the necessity of taking care of legal auditors and improving their scientific and professional standards