أثر تطبيق نظام إحصاءات مالية الحكومة (G. F. S)‎ على أداء المراجعة الداخلية : دراسة حالة وزارة المالية و الاقتصاد و القوى العاملة ولاية النيل الأبيض لسنة (1441 ه-2019 م)‎

Abstract EN

The main purpose of this research is to demonstrate the effect of applying the (gfs) on the internal auditing on the bases of the development of the government accounting and the orientation to replace the basis of maturity instead of the monetary basis in government accounting.

the descriptive and analytical method was used, a random sampling were chose from accountants and internal auditors and the administrators staff whom has been worked at the ministry of financial and economic and worker powers in the white Nile state, the research relay on the (SPSS) analysis program .

the research found that the application of the gfs system leads to improving the quality of the internal audit as well as tightening financial control over the government's finances.

the research recommended that there is a necessity of applying the government's financial statistics system because it reflects the performance of the internal audit as it leads to the strength and transparency of the internal control system.