1 The Role of the Modern Trends of Inter Audit in Reducing the Financial Data 41144242 44 Abstract The research addressed the role of contemporary trends in internal audits in reducing the manipulation of financial statements - a field study on internal auditors of Sudanese banks, the problem of research in negative practices in financial figures. The mission of the research in assisting those concerned about internal audit policies is to solve the organizational accounting problems facing organizations and identify the most important constraints facing internal audit plans and programs and the ways in which they are resolved, the goal of the research is to test the governance role of internal audit in reducing the manipulation of financial statements. It also examines the impact of the emphasis on internal audit in reducing the manipulation of financial statements, as well as the extent to which the advisory role of internal audit affects the reduction of financial data manipulation. The research tested the following hypotheses: The first hypothesis: there is a statistically significant relationship between the governance role of internal audit and the reduction of manipulation of financial statements. Second hypothesis: There is a statistically significant relationship between the emphasis y role of internal audit and the reduction of manipulation of financial statements. The third hypothesis is that there is a statistically significant relationship between the advisory role of internal audit and the reduction of manipulation of financial statements. The research followed the descriptive analytical approach, and used questionnaire to collect data from internal auditors working in Sudanese banks, the research reached several results, including the failure to prove the first and second assumptions, only the third hypothesis was proven, which stipulates a relationship between the role of internal review and the reduction of manipulation of financial statements. The researcher recommended the need to activate the laws and regulations issued by the Central Bank of Sudan on governance, as well as the issuance of local standards in line with the nature of Sudanese banks. Alsowork the design of internal control systems to remove opportunities for manipulation of financial statements.. 32199 322101 102 4/2/3103 5/2/3 104 6/2/3 105 7/2/3 106 107 9/2/3 108 10/2/3109 11/2/3110 12/2/3111 13/2/3112 14/2/3114 116 117 118 22172 322101 323102 324103 325 104 326 105 1130 2134 1 2 3 4 1 2 3 1 2 3 5 1 2 3 1 2 3 1 2 3 6 2020 2020 7 8 Chen4224 52 (1) Chen, Chia-hui.The Fraudulent Financial Reporting Characteristics of the Computer Industry. Unpublished Ph. D., Nova Southeastern University, (2002) 9 Oliveras4223 Rabin4221 (1) Oliveras, E; Amat, O. Ethics and Creative Accounting: Some Empirical Evidence on Accounting for Intangibles in Spain. Economics and Business, working paper No.732 (2003) . www.upf.edu249 online, Available in, -pp:225 (2) Rabin, CE,Determinates of Auditors Attitudes Towards Creative Accounting. University www.soa.wits.ac.zaof the Witwaterss, (2004). online Available: . http://www.upf.edu/ http://www.soa.wits.ac.za/ 10 6002 1 2006 11 4242 1 262010150186 12 4244 1 2012 13 6002 1 2013 14 6002 1 2013 15 4241 1 2014 16 4241 1 2014 17 4242 1 12015200261 18 م( 6002)،دراسة7 عليوش (1) 7 06 60 34 SPSS EXCEL 0606 1 2015 19 4242 1 2015 20 4243 1 2016 21 456 066 SPSS 556700 670450 67.6 67.0 22 6705 67.0 6002 1 2017160189 23 006 066 SPSS 24 25 1 200617 21996 103 26 170022 27 16 2700221 28 1201 27002221 29 1 700711 22 3 53066500 4 2002200334 506634. 30 12007 23 2 0600066.0 30665 00 4 5 3066530. 5 00 0604006 6 060300. 31 1 3060030 2 00066504 370022 32 1 2005531 2 20032021 33 1ٕ 2011382 34 ٕ ٕ ٕ 1 12008269 220072008306 35 ٕ 1 2212000222 2 200746 3 201148 36 37 1 2 3 4 5 1 200335 2 200885 32011197 38 ٕ 1 450066.0.5 2066404 350 39 106550 40 18 2 7727000215 41 1 700212 272 42 43 1 2008411 44 45 2 46 47 1 200663 2 21992370371 48 (1 Haniffa, R., and Hudain, Corporate Governance Structure and Performance of Malaysian listed companies, Journal of Business finance and accounting, Vol. 33, No (7-8), 2006, PP. 1034-1062. 2 20071920 49 50 1200628 51 123 22001220 52 1 https://accdiscussion.com/acc7431.html 53 54 55 1 http://www.aleqt.com/2017/10/07/article_1263301.html 56 57 CREATIVE ACCOUNTING 1 1819201117 58 Cooking 118 (2)Naser, K. and M. Pendlebury: 1992, „A Note on the use of Creative Accounting‟, British Accounting Review 24 , p 4 . 59 145 2) Breton, G. and Taffler , R. J. , “ Creative Accounting and Investment Analyst Response”P98. (3) Amat, O. and Blake , J. , “ The Ethics of Creative Accounting” p22. )4(accountants.comwww.infotech1221123 pm 5 0665185 http://www.infotechaccountants.com/ 60 )1(www.infotechaccountants.com1221123pm (2) Oliveras. E، Amat. O. Ethics and Creative Accounting: Some Empirical Evidence on Accounting for Intangibles in Spain، University of Pompous Fabra، Economics and Business www.upf.eduworking paper No. 732. 2003. available in (3) Mulford C. E. 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(2009) Intermediate Accounting 13th edition John Wiley and Sons, 2009, p172.. 2 311 75 2 7 0 12722 76 0 4 3 77 5 0 78 1 2 15758 79 1 2 3 158 24648 35657 80 11517 81 82 1 ص 10:00، انضاػت و 7/9/2020، بتارٌخ http://www.fibsudan.com/arيىقغ بُك فٍصم الاصلايً http://www.fibsudan.com/ar 83 84 85 1 2 86 1 2020 87 88 89 0554 07.0 504000 066030 06603606 90 bank of the year0605 0 0 4 3 5 0 0 0 0 4 3 5 0 1 200726 91 0 . 1 200727 92 2 3 1 93 1 2020 94 1 190 95 96 1 191 97 98 99 100 101 1 322 النسبت التكراراث العمر % 7.6 5 فأقم سنت 25 26 – 30 14 21.2 % 31 – 35 11 16.7 % 36 – 40 10 15.2 % 41 – 45 9 13.6 % % 25.8 17 سنت فأكثر 46 % 100 66 انًجًىع 0202 322 0202 102 2/2/346 1725.8 2 3/2/3 النسبت التكراراث التخصص العلمي % 39.4 26 يحاسبت % 25.8 17 دراساث يانيت ويصرفيت % 6.1 4 نظى يعهىياث يحاسبيت % 15.2 10 إدارة أعًال % 10.6 7 إقتصاد % 3 2 أخري % 100 66 انًجًىع 0202 3/2/3 0202 103 3/2/3 2639.4 1725.8 3 4/2/3 النسبت التكراراث المؤهل الأكاديمي % 47 31 بكانىريىس % 6.1 4 دبهىو عاني % 34.8 23 ياجستير % 10.6 7 دكتىراه % 1.5 1 أخري % 100 66 انًجًىع 0202 4/2/3 0202 104 324 3147 2334.8 4 5/2/3 0202 5/2/3 0202 اننسبت انتكراراث انًؤهم انًهني - - زيانت سىدانيت - - زيانت عربيت % 15.2 10 زيانت ايريكيت % 1.5 1 زيانت بريطانيت % 1.5 1 زيانت أخري % 81.8 54 زيانتلا تىجد % 100 66 انًجًىع 105 5/2/3 12 18.2 5 6/2/3 النسبت راراث التك سنواث الخبرة % 12.1 8 سنىاث فأقم 5 6 – 10 24 36.4 % 11 – 15 16 24.2 % % 27.3 18 سنت فأكثر 16 % 100 66 المجموع 0202 6/2/3 0202 106 6/2/324 6-1036.418 1627.316 11-1524.285 12.1 7/2/3 62 942 3 2 3 61 92.4 3 4.5 23 53 80.3 9 13.6 46.1 63 95.5 0 0 3 4.5 61 92.4 3 4.5 2 3 51 77.3 10 15.2 57.6 56 84.8 4 6.1 6 9.1 107 2020 52 78.8 6 9.1 812.1 58 87.9 7 10.6 1 1.5 59 89.4 4 6.1 34.5 52 78.8 6 9.1 8 12.1 2.9697 .52535 2.8939 .39725 2.7424 . 56325 2.9091 .41979 2.8939 .39725 2.6970 .60688 108 2020 2.96970.52535 2.66670.68687 9/2/3 9.1 6 0 0 90.9 60 2.7576 .60918 2.6667 .68687 2.8636 .38775 2.8485 .47206 2.6667 .68687 109 9.1 6 3 2 87.9 58 7.6 5 16.7 11 75.8 50 3 2 7.6 5 89.4 59 4.5 3 13.6 9 81.8 54 2020 9/2/3 90.9 10/2/3 2.8182 .57937 2.7879 .59524 110 2020 2.86360.42558 2.68180.61166 11/2/3 21.2 14 24.2 16 54.5 36 13.6 9 16.7 11 69.7 46 19.7 13 9.1 6 71.2 47 12.1 8 6.1 4 81.8 54 2.6818 .61166 2.8636 .42558 2.7727 .52022 111 9.1 6 1.5 1 89.4 59 15.2 10 0 0 84.8 56 2020 11/2/3 89.4 12/2/3 2020 2.80300.58756 2.3333 .81019 2.5606 .72597 2.5152 .80846 2.6970 .67868 2.8030 .58756 2.6970 .72260 112 2.3333.81019 13/2/3 32 48.5 14 21.2 20 30.3 22 33.3 29 43.9 15 22.7 23 34.8 26 39.4 17 25.8 4 43 65.2 9 13.6 14 21.2 5 35 53 18 27.3 13 19.7 34 51.5 18 27.3 14 21.2 113 2020 7 26 39.4 26 39.4 14 21.2 8 25 37.9 29 43.9 12 18.2 9 26 39.4 23 34.8 17 25.8 10 28 42.4 24 36.4 14 21.2 11 26 39.4 20 30.3 20 30.3 12 24 36.4 22 33.3 20 30.3 13 21 31.8 19 28.8 26 39.4 14 19 28.8 20 30.3 27 40.9 114 14/2/3 2020 2.1818 .87546 2.1061 .76489 2.0909 .77910 4 2.4394 .82516 5 2.3333 .79097 2.3030 .80326 7 2.1818 .76277 8 2.1970 .72790 9 2.1364 .80166 10 2.2121 .77490 11 2.0909 .83624 12 2.0606 .82048 13 1.9242 .84691 14 1.8788 .83233 115 2.43940.82516 1.87880.83233 116 t Sig) 0B̂ 1.464 2.021 0.047 1B̂ 0.245 .956 0.343 R0.119 2R0.014 F0.914 2020 0.119 2R 117 t Sig) 0B̂ 1.313 2.2640.027 1B̂ 0.303 1.455 0.151 R0.179 2R0.032 F2.117 2020 2R 118 t Sig) 0B̂ 0.795 2.364 0.021 1B̂ 0.522 4.111 0.000 R0.457 2R0.209 F16.900 2020 3217 119 0.457 2R0.209 20.9 (F16.900 0.000 0.795 0.021 0.522 52.2 120 121 3 10 11 122 3 123 124 00 0450 7000 7007 0550 7002 0665 2000 0665 1999 125 7 7002 2000 0660 0600 2014 0600 7 7022 7007 0664 7001 126 2001 ٕ 0600 066. 7007 2004 7 7001 0550 7002 0664 0665 127 7022 0660066. 7002 0660 7002 2006 2000 0600 128 00 0604 00 0600 066. 00060606 71 7020 2006 1992 7217003 129 53 0665 7002 530665 2002 0664 450066. 07 7027 2127022 130 7727000 0666 1992 000665 244664 42 2000 7022 7002 131 0600 0664 0660 0660 0600 0604 0600 0665 132 2010 0605 7003 2001 0605 0604 2013 133 0606 066. 0603 - Chen, Chia-hui.The Fraudulent Financial Reporting Characteristics of the Computer Industry. 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University of the Witwaterss, (2004). online Available: www.soa.wits.ac.za . http://www.kpmg.com/ http://www.upf.edu/ http://www.upf.edu/ http://www.soa.wits.ac.za/ 136 - Rosse M.skinner, J.alex milburn, adaptation française nadi chlala, jacques fortin : normes comptables analyse et concepts, édition Inc, canada, 2003. - https://accdiscussion.com/acc7431.html - www.infotechaccountants.com - (Créative Accounting) Sun, 16 0606 http:// www.main.omandaily.om - - http://www.fibsudan.com/ar 792020 - https://accdiscussion.com/acc7431.html http://www.infotechaccountants.com/ http://www.main.omandaily.om/ http://www.aleqt.com/2017/10/07/article_1263301.html http://www.aleqt.com/2017/10/07/article_1263301.html http://www.fibsudan.com/ar http://www.fibsudan.com/ar 137 138 139  140  141 انًتؼثرة ىٌٌانذ انكشف ػٍ حققهات يٍ انتأكذ قبم انًحتًهت انًىجىداث إثباث الأو يحفظت ىٍٍتق فً تضتخذو انتً انضىق أصؼار فً انتلاػب .تٍالأجُب انؼًلاث يٍ انًتىفرة تٌانُقذ انبُىد ترجًت فً انًضتخذيت انصرف أصؼار فً انتلاػب نًصرف ضًٍ الإنتزاياث قصٍرة الأجم.ػهى ا بؼض انًصروفاث انًضتحقت إدراج انجاري. انؼاو ربح صافً إنى صابقت صُىاث يٍ يحققت يكاصب إضافت وانؼكش. تٌاصتثًار َفقاث بإػتبارها تٍهٍانتشغ انُفقاث فٍتصُ وانؼكش. تٍهٌتًى َفقاث بإػتبارها تٍهٍانتشغ انُفقاث فٍتصُ خلال انؼاو. راث الاصتثًا غٍب يكاصب ضٍتخف انًذفىع. انًال رأس ػهى تٍوهً ثراٍإجراءاث تغ 142 4