تقويم أنظمة الرقابة الداخلية بالمصارف السودانية في ظل المعالجه الإلكترونية للبيانات

Abstract

Abstract This study aimed to assess and promote the internal controlling system in the Sudanese banks according to the electronic processing of data. So as to draw alight towards this short coming of these systems. And getting out of this problem exploring the face dimensions to enhance them knowing the effectiveness of these systems. The second aim is to assess the public internal controlling system which is represent in the criteria and the duties that should be followed by the user as well as the ways of collecting these data so as to be controlled , summarized and used safely .It also aimed to assign the difficulties and barriers of its job as well as the problems that resulted from the user computers in controlling to find suitable solution and there for the researcher has followed the historic method coming across previous studies following the descriptive methods analyzing it through sample and gassing methods allocating the study direction using some suitable hypotheses to it using the forecasting method to test its accurateness though methodological research in most of the Sudanese banks . The study came out with the following results; The most important one is the lack of systematic Skeleton's in Sudanese banks and there for it influences negatively on designing effective electronic planning system that goes with the nature and work of these banks .So that the lack of its advancement in its electronic and technical banking which is resulted in the lack of competence in these systems specially the administrative one . The lack of clear evidence in controlling these systems according to the electronic in many banks that used the handle controlling. Most of these banks depend on reports to control its performance as important tool following it the causes are the lack of its effectiveness as a result of the lack of the systematic accounting and the administrative one in these branches. To realize on effective systematic controlling under the electronic operation of data, that should be isolated from the electronic operating system 7 (administration of computer and technical know ledgement)about the other administration in these banks. The result of this study is centered on the most important problems that interrupt the work of the electronic processing of data in these banks is the defect of the communication methods and the electric power at the work time. The continues training of the electronic operation system of data or the advanced technical work in these banks helps on the effectiveness of the internal controlling system in these banks. The recommendation of this study are centered on to design an effective internal controlling system according to the electronic system through giving the advanced equipment of the internal system that taken from strong electronic accountant system, the role of the sovereignties is to provide and allocate qualified employers and specialists in this field to do the controlling method as well as to from the requirements of the work that may should follow in their work. The necessity of designing ruling Skeleton for all Sudanese banks according to the nature and content of each banks enhancing it with the responsibilities and the net works coordinated with the internal administrations of the bank. The electronic accountant information should be cared, saved and designed so as to provide good protection instrument in equipments, programming, net work and systems to avoid the penetration and piracy so as to save the data and information in banks. The necessary of formalizing evidence to the internal control with respect to the electronic operation of data and the evidence of the electronic accountant system in banks because of its important in the controlling method. Employers should be trained continuously to use the advanced electronic operation using it in the internal controlling systems in Sudanese banks. Sudanese banks that use the electronic processing system should be provided by plentiful apparatus to store the electronic power safely and there for all data will be protected from losing as a result of the electric power ceasing. 8 The necessity of teaching the electronic accounting systems in universities ,high instates as well as the non cover mental and its syllabus should contain the electronic control as guarantee of qualified cadres scientifically and practically to do the internal control though the electronic operation of dat