دراسة تحليلية للعوامل المؤثرة على فاعلية إدارة المراجعة الداخلية في الحد من مخاطر التشغيل المصرفي : دراسة حالة المصارف التجارية السودانية

Abstract EN

This research problem is represented in the attempt to know the factors affecting the management of internal audit effectiveness to reduce the operational risk in banks.

The research problem is put forward in the following research questions: Does the organizational position of internal audit management affect operational risk in banks? Do the qualification and training of the internal audit management's individuals contribute to reduce the operational risk in banks? Does the variety of specialties of the individuals of internal audit management affect the operational risk in banks? The research, on the other hand, aimed to identify the factors affecting the management of internal audit effectiveness as an independent variable to reduce the operational risk in banks in order to know the extent to which the management of internal audit in the Sudanese commercial banks is independent.

The research also aimed to know the extent to which the variety of specialties of the internal audit management's individuals helps evade operational risk in banks.

The research has proved the validity of research hypotheses and reached a number of research findings the most important of which are the following: Affiliation of management of internal auditor the general manager has negatively affected the commitment to the banking principles and regulations.

Paying less attention to the scientific qualification of the individuals of management of internal audit has undermined the effectiveness of the internal audit report.

The variety of the specialties of individuals of the management of internal audit has helped evade operational risk in banks.