دور المراجعة الداخلية في حوكمة الشركات والمؤسسات التجارية في السودان(دراسة حالة شركة الخرطوم للمياه والخدمات)

Abstract

Abstract Ccompanies and businesses play an important role in the economic life of any contemporary state as it is an important tool to achieve economic stability as well as its service and its role in the financing of various economic sectors to bring about the desired economic development. Find a problem in the absence of good governance in the application of the principles of governance, which led to the exposure of some companies in Sudan to financial shocks and failures , the thesis poses the following questions: 1. Is the independence and efficiency of the internal audit staff have an impact in laying the foundations of control Sudan?. 2. Does internal audit have a positive role in implementing and improving the level of governance in the Sudan? 3. Is there a consensus standards and internal audit standards and corporate governance rules and principles of the organization? 4. Is the quality of the internal audit performed to gain increased the effectiveness of corporate governance in companies and institutions of Sudan?This study aimed to introduce the concept of internal audit, its objectives and purpose of this study to the definition of corporate governance principles and their importance to adjust the performance of the administrative and financial companies and businesses, to reiterate that the application of governance Barakaizha known is one of the important guarantees for the creation of strong entities capable of global competition in light of economic globalization as well as the study aimed to identify over the role of governance in raising the efficiency of the performance of companies and businesses. The study relied on inductive, deductive, descriptive, analytical and test hypotheses as well as the study relied on historical method to trace the phenomenon in question. Achieve the objectives of the research has been testing the following hypotheses: 1. There is a statistically significant relation between the gain increased independence of intemal audit and the separation of management of their own. 2. There is significant statistical relationship between the positive role of internal audit, implementing and improving the level of governance.

There are significant statistical relationship between compatibility standards and internal audit standards and corporate governance rules and principles of the organization. There are significant statistical relationship between the achievement of the quality of internal audit leads to gain increased the effectiveness of corporate governance in companies and businesses of Sudan. Emerged from the study many of the results including:

The need to gain increased independence and the separation of the internal audit Adaru II of their own Of company Khartoum for Water and Services. Application of the principles of corporate governance in company Khartoum for Water and Services lead to ensure the safety of financial and administrative performance and the fight against corruption and distortions, to protect the rights of all parties. Activation of the internal auditing standards is a potential to be on its way regulate the profession and ensure the completeness of a system of governance in company Khartoum for Water and Services. Achieve the quality of internal audit and the challenges of financial globalization leads to gain increased the effectiveness of corporate governance in company Khartoum for Water and Services. As the most important recommendations reached by the researcher:

Must be no gain increased independence of internal audit and the separation of management of their own in company Khartoum for Water and Services. Must apply the principles of corporate governance in company Khartoum for Water and Services. The need for consensus between the internal auditing standards, norms, rules and principles of governance, institution in company Khartoum for Water and Services. Gain increased to achieve the quality of internal audit and financial challenges of globalization to ensure the effectiveness of company Khartoum for Water and Services.