دور المراجعة الداخلية في تقويم الأداء المالي بالجامعات الحكومية بولاية البحر الأحمر

الملخص EN

This study examined the concept, significance, objectives, and the role of internal audit; besides reviewing the concept and the fundamentals of financial performance evaluation.

Moreover, the study aimed at explaining the role of internal audit and its effectiveness in evaluating the financial performance at public universities in the Red Sea State.

The research problem stemmed from the fact that little attention had been given to the internal audit management at the Sudanese public universities in the Red Sea State.

The study adopted the historical, deductive, inductive, and the analytical descriptive approaches.

The study data had been collected and analyzed using the questionnaire and statistical and mathematical analysis methods.

The study main findings indicated the existence of several constrains, which face internal audit such as the shortage of auditors.

In addition, internal audit reports receive less attention from the managements of public universities in the Red Sea State.