دور جودة المراجعة الداخلية في إدارة المخاطر في القطاع المصرفي السوداني : دراسة ميدانية على بنك التضامن الإسلامي

الملخص EN

This study aimed to identify the role of internal audit quality determinants in risk management in the Sudanese banking sector.

The study used both the analytical descriptive approach and the case study approach.

The study was found that the quality of the internal audit contributes to the independence of the internal auditor, which increases the risk management process in the banking sector.

The study recommended the need to develop a comprehensive, specific and systematic framework to review the risk management in terms of how to review and the qualifications required in the internal auditor to carry out the audit.