دور لجان المراجعة في تدعيم استقلال المراجع الداخلي في البنوك التجارية

Abstract

Abstract The research deals with the role of audit committees in supporting independence of internal auditor in commercial banks, (the case of Omdurman National Bank).the research problem is represented in the following inquiries: 1. Did audit committees support the increase of financial statements and reports’ credibility? 2. What is the relation between audit committees and function of internal audit? 3. To what extent do audit committees affect the support of independence of internal auditor? The research derived its significance from the inevitability of interest in the establishment of audit committees in the environment of the Sudanese business for the positive impacts it have. The research aimed to shed light on the essence of audit committee in terms of its form, objectives and the burden of responsibilities it rests with, in addition to study the extent to which that banks in Sudan need audit committees as a tool to control management powers and support internal audit management in banks. To achieve research objectives the following hypotheses have been tested: 1. Audit committees work to increase the credibility of financial statements and reports. 2. There is a correlation of statistical significance between audit committees and internal audit function. 8 3. Audit committees work to support internal auditor independence. The research reached the following findings: - The main objective of the establishment of audit committees is to assure and increase the relevancy and credibility of financial statements. 1. Functions performed by audit committees attempt in the end to increase internal audit effectiveness and efficiency. 2. As a mechanism of control and supervision audit committees have a great role in promoting the quality of reports and financial statements, however, such committees are commissioned to ensure the application of generally accepted accounting principles, as well as to evaluate internal control, which in turn may enhance and increase the efficiency of internal auditor and achieve and support his independence. The researcher recommended the following: 1. The necessity of establishment of audit committees in Sudanese banks and the activation of the same if any. 2. Banks should observe sound basis to select members of audit committees and the extent of their relationship with both management and shareholders. 3. Professional organizations should issue guidelines in respect of audit committee's work.