جودة المراجعة الداخلية ودورها في فاعليةالرقابة الداخلية : دراسة ميدانية على عينة من المصارف السودانية

Abstract

Abstract The study represented a problem to know the impact of the internal audit on the effectiveness of internal control the quality of the Sudanese banks. The study aimed to examine and determine the extent of the impact associated with the internal auditors of education and experience, professionalism and science on the effectiveness of internal control factors, in addition to ascertain the extent of the impact of organizational independence of internal audit on the effectiveness of internal controls, and test the effect of the internal audit quality Activity in the effectiveness of internal controls. The importance of the study to provide a form to help the Internal Audit Department of the Sudanese banks to improve internal audit performance, and determine the extent of the impact of internal audit on the effectiveness of internal control Sudanese banks quality, as well as a statement of internal audit quality variables and their impact on the effectiveness of internal controls, and to solve the problem of the study, the researcher test the following assumptions: First hypothesis: statistically significant relationship between the factors associated with the internal auditors and the effectiveness of internal control in the Sudanese banks. The second hypothesis: statistically significant relationship between organizational exploitation of internal audit and the effectiveness of internal control in the Sudanese banks. The third hypothesis: statistically significant relationship between the internal audit and the effectiveness of internal control in the Sudanese banking activity. Fourth hypothesis: statistically significant correlation between the existence of a system of internal quality control and the effectiveness of internal control in the Sudanese banks. The study depended on the descriptive approach to study and clarify the quality of internal audit and its impact on the effectiveness of internal control in the Sudanese banks. The study found that there is a relationship between the internal audit and the effectiveness of internal control quality, and that the most important factor for the existence of a system of control over the quality of internal audit is the existence of a list of organization to the work of internal audit, and the most important factors relating to reviewers internal is made and professional due diligence, the most important factors of the internal audit activity is to work accordance with the policies set internal audit, and the most important commitment of the organizational independence of internal audit is to stimulate discussion of those responsible for the activity that is being reviewed. The study recommended the need to increase the interest of colleges and universities to expand in the teaching of ethics and standards of accounting and auditing profession, providing publications and scientific journals for students at universities, and the need to focus on development and continuous training, and stimulate the internal auditors for the scientific and professional certification, and the need to focus on the establishment of courses and scientific seminars specialized in the field of internal audit