دور جودة المراجعة الداخلية في الحد من ممارسات إدارة الأرباح : دراسة ميدانية على مكاتب المراجعة ولاية الخرطوم

Abstract EN

The problem of the study was that some companies practice opportunistic behavior in managing profits, which results in fundamental distortions in the financial statements.

Lead to profit distortion, and a lack of fair presentation of financial statements for business results and financial position.

And the accounting numbers published in the financial statements do not express the reality of the company’s performance and the association of these misleading numbers with the decision-making process in those companies, and that many cases of failure of companies are due to the lack of control controls or their inefficiency, if any, what is the role of the quality of internal audit in limiting the practices of Earning management? The study aimed to identify the relationship between internal audit quality and profit management practices.

The study tested the following hypotheses: There is a statistically significant relationship between the internal auditors' commitment to objectivity and the limitation of profit management practices.

There is a statistically significant relationship between the quality of the implementation of internal audit tasks and responsibilities and the reduction of earnings management practices.

There is a statistically significant relationship between the professional ability of internal auditors and the limitation of profit management practices.

The study adopted the descriptive analytical approach and used a questionnaire form to collect data from a sample of external audit offices.

To achieve the objectives of the study, the following hypotheses were tested: internal auditors with objectivity and reduce audit risk.

"There is a statistically significant relationship between the quality of the implementation of internal audit tasks and responsibilities and the reduction of audit risks." There is a statistically significant relationship between the professional ability of the internal auditors and the reduction of audit risks.” The study concluded that there is a statistically significant relationship between the commitment of the internal auditors to objectivity and the reduction of profit management practices in external audit offices.

It was found that there is a statistically significant relationship between the quality of Executing the tasks and responsibilities of internal auditing and limiting profit management practices in external audit offices.There is a statistically significant relationship between the professional ability of internal auditors and limiting profit management practices in external audit offices.The study recommended activating the role of internal control, provided that it also includes penalties for companies that practice Profits management The employees of the audit offices must implement the audit process properly in accordance with the international and local standards that govern the profession, and inform the client first-hand of the audit results that have been reached .