دور المراجعة الداخلية في زيادة كفاءة ادارة المخاطر بالقطاع المصرفي دراسة ميدانية علي بنك النيل للتجارة والتنمية

Abstract

ract This research investigated the internal audit and its role in the enhancement of risk management efficiency in the banking sector. The research problem is well represented in the lack of clarity of the role of internal audit management in reducing various risks encountering the banking system in the Sudan. To put said research problem, in effect, the following research questions have been put forward: Is there any correlation that is statistically significant between internal audit and risk management in the banking sector? Is there any correlation that is statistically significant between internal audit assurance services and risk management in the banking sector? Is there any correlation that is statistically significant between audit 􀁄􀁐􀁏􀁖􀁔􀁍􀁕􀁊􀁏􀁈􀀁 􀁔an􀁆d 􀁓􀁗ris􀁊k 􀁄􀁆􀁔 management in the banking sector? The research aimed to know the concept and objectives of internal audit and clarify the role of internal audit in the enhancement of risk management in the Sudanese banks. The research significance lies in the attention to the role of internal audit in the increase of risk management efficiency in the banking sector. The research significance also stemmed from the interest of the Sudanese banks in the role of internal audit in risk management. The research used a number of research methodologies, including the following: The historical approach, the deductive approach, the inductive approach and the analytical descriptive approach. The research has reached a number of research findings, the most significant of which are the following: There is a correlation that is statistically significant between internal audit and risk management in the banking sector. There is a correlation that is statistically significant between internal audit assurance services and risk management in the banking sector. The research concluded with a set of recommendations, key among which are the following: The research fully recommended the management to set up training programs for the employees' cadre to use internal audit systems in order to reduce risks. The research strongly recommended the application of technology in the audit process to reduce the risks in the in the banking sector.