المراجعة الداخلية ودورها في إدارة مخاطر تكنولوجيا المعلومات بالمصارف التجارية بالسودان (دراسة ميدانية على عينة من المصارف التجارية بالسودان)

Abstract

Abstract The study discussed the role of internal auditing in information technology risks management in Sudanese Commercial Banks. The study answers the following questions: - 1- Does the internal auditing has a role in Sudanese Commercial Banks information technology risks management? 2- Is there any scientific standards for the internal auditors which is applied in Sudanese Commercial Banks. 3- Do Sudanese internal auditors in Commercial Banks, have any scientific qualification suit the information technology development. Importance of the Study:- 1- Keep information technology update and the importance of risks management in information technology. 2- Showing then importance of internal auditing role in Sudanese Commercial Banks information technology risks management. 3- Knowing the importance of information technology as a developing science and link. It to the internal auditing. Objectives:- 1- Knowing and studying the influence of internal auditing in information technology risks management. 2- Knowing and studying the possibility of developing the internal auditing with information technology risks management. 3- Studying and knowing the harmony between internal auditing and information technology risks management. To achieve the objectives of the study, the researcher carried out a field study on Sudanese Commercial Banks the following hypotheses were tested : - 1 - There is a statistically significant between the technological development of internal audit and risks management information technology. 2 - Adoption of internal audit on a set of scientific standards increase the efficiency of the performance of IT risks. 3 - Lead the efficiency of internal audit to reduce the risks of information technology. 9 The researcher followed in this study the historical method for the purpose of the previous study, descriptive and analytical In the study Applied and connect several results, including: - The researcher has applied the historical approach for the ex-study and the descriptive analytical approach in the study field and reached into the following results:- 1- Connecting internal auditing with the electronic institutions helps in g et ting decision. 2- Corporations and institutions that deal with remedial auditing. 3- Internal auditing has a role in information technology risks management, therefore; it needs to be qualified. Recommendations:- 1- Activate the role of internal auditing and link it electronically for decision making. 2- Have a documented, approval and comprehensive strategy about risks management information technology available. 3- Conduct more researches and scientific studies to know the role of internal auditing information risks management.