جودة المراجعة الداخلية في البنوك التجارية في السودان و العوامل المؤثرة فيها من وجهة نظر المراجعين الداخليين : دراسة تحليلية

Abstract EN

This study aims to identify the quality of internal auditing in Sudanese commercial banks from the perspective of Internal Auditors regarding the quality, internal review, and the factors affecting the quality.

The study data was collected through a questionnaire distributed to internal auditors in Sudanese commercial banks.

Since the Sudanese commercial banks are among the most sectors that give higher salaries, incentives, and privileges, it is expected to attract top talent excellence scientifically and professionally, however the result of the study indicates that there are a number of factors adversely affect the quality of internal auditing in commercial banks of Sudan, which include: failure to obtain any professional qualification for a large slice of the internal auditors, the lack of access to adequate training, interference of the administration in developing the audit plan, the internal audit department dependency general manager instead of the chairman of the board of directors or audit committee.

On the other hand, this study suggests that there are a number of factors which support of internal audit quality.

These include that the top administration supports internal audit department with sufficient internal auditors, the internal audit recommendations are always or often implemented, and that most banks maintain audit committees.