دور المراجعة التحليلية في ضمان استمرارية المنشاة : دراسة ميدانية على عينة من مكاتب المراجعة بولايتي الخرطوم و البحر الأحمر بالسودان

Abstract EN

The study aimed to identify the role of analytical review in ensuring the continuity of the establishment, a field study on a sample of Sudanese audit offices in the states of Khartoum and the Red Sea in Sudan, where the problem of the study was how to use analytical review methods by Sudanese auditors working in Sudanese audit offices and its role in ensuring the continuity of the establishment In order to obtain the necessary data to complete the study, the researchers developed a questionnaire consisting of (27) items that were distributed to (130) employees in the control and internal audit departments of the audit offices, and by analyzing the data using the statistical analysis program (SPSS), The study reached many results and recommendations, the most important of which are: that all methods of analytical review have obtained a high degree of approval by the members of the study sample, as well as the results of multiple regression analysis showed the existence of a strong relationship and a statistically significant effect for all independent study variables combined (analytical review methods) in Customer satisfaction, the study also recommended the need for auditors to adhere to the analytical review procedures, both traditional and advanced, to ensure the continuity of the facility, as well as the need to use analytical review methods and train auditors in the Sudanese audit offices to use them.