دور المراجعة الداخلية في تقويم اداء التجارة الإلكترونية (دراسة ميدانية)

Abstract

Abstract The research problem is that e.commerce operations need accuracy, secrecy and flow up. The question is that did internal control and internal audit have all tools and methods that help apply e.commerce or otherwise it needs the development of methods of internal audit procedures under the e.commerce . To achieve research objectives the following hypotheses have been tested: First hypothesis: internal audit does perform a significant role in applying e.commerce. Second hypothesis: there is a need for the development of internal audit system under the e.commerce . Third hypothesis: internal audit under the e.commerce system helps evaluate Sudanese banks performance in an objective manner. The researcher has adopted the deductive approach to determine the research related main pivots, the inductive approach to determine research hypotheses, the historical approach to review previous studies and the analytical descriptive approach to test hypotheses. The researcher has proved the validity of the above hypotheses and reached the following findings: 1-Utilizing traditional methods in internal audit system under the e.commerce system affects internal audit performance in respect of errors detection. 2-Internal audit has contributed in the process of banks performance evaluation under the e.commerce system. 3-There are many motives that increase the awareness of individuals and the public who are dealing with Ecommerce about the significance of the role of internal audit in electronic operations. Based on the above findings the researcher suggested the following recommendations: 1-Internal control and audit systems in banks should be developed to meet the minimum requirements of e.commerce systems. 7 2-Interest in the applied aspect of e.commerce in the process of training and teaching. 3-It is necessary to provide sufficient training programs packages for internal audit to carry out the process of performance evaluation of e.commerce.