The Role of Coordination between Internal and External Auditing in Enhancing Performance in Sudanese Ministry Of Finance and Economic Planning

Abstract

This paper discuss the importance of coordination between internal and external audit in Sudanese Ministry Of Finance and Economic Planning (MFEP), and presents the importance of the public sector audit activity to effective governance and defines the key elements needed to maximize the value of the public sector audit activity provides to all levels of the public sector. This paper proposed a merging between Sudanese internal and external chambers, and tries to see benefit of that merging in enhancing the performance in (MFEP). The paper addresses the role of public sector auditing, including both internal and external public sector auditing. Myriad public sector audit activitiesand reporting relationshipsexist among different jurisdictions and in different forms of government. Thekey point, however, is that public sector audit activities must be configured appropriatelyto enable public sector entities to fulfill their duty to be accountable and transparentto the public while achieving their objectives effectively, efficiently, economically, and ethically. Key Words: Internal and External Audit, Governance, Public Sector, Units Merging.