دور المراجعة المستمرة فى تقييم أداء المراجعين الداخليين : دراسة استطلاعية على عينة من المصارف السودانية

الملخص EN

The research problem is represented in the manipulations experienced by banks as a result of the absence performance of internal auditors and the consequent weakness in the control procedures.

This research aims to shed light on the reality of internal audit in Sudanese banks.

The researcher used the deductive method when selecting the research problem and setting the scientific hypotheses for the research and the historical method.The study used the historical method in addition to the statistical analysis that was adopted in the field study.

The study sample consists of a group of accountants and auditors as well as academic personnel.

One of the most prominent findings of the researcher is that the continuous review performs full and regular examination of the financial statements and accounting records periodically.

The researcher recommends the need for institutions to pay attention to the management of internal audit through adequate training scientifically and practically and develop their skills continuously.