الشريف الحسين عوض الامين2017-11-232017-11-232016http://hdl.handle.net/123456789/8482Abstract The study consisted problem of increasing cases of fraud and manipulation in the financial statements of the companies, including the creative accounting practices, this study examines the extent of such practices by the quality of internal audit. The study aimed to test elements of the preferred quality of internal audit and the reduction of creative accounting in the Sudanese banking practices. The significance of the study is to assist users of those lists of rational decision-making with regard to investmentsin Sudanese banks, as well as to assist in the management of the Bank to reduce fraud in the financial statements by the internal audit, and develop laws and legislation reassure users on their investments in banks. To resolve the problem, the researcher tests arrange of hypothesis are as follows: The first hypothesis: “affect the professionalism of internal auditors in the reduction of creative accounting in the Sudanese banking practices". The second hypothesis: "affect objectivity of internal auditors in the reduction of the creative accounting practices of banks in the Sudanese commitment". The third hypothesis: "the effective functioning of the internal auditors affects the reduction of creative accounting in the Sudanese banking practices." The study depended on the descriptive method to collect data and information from internal auditors working Sudanese banks, where they were analyzed statistical modern ways to understand and explain the relationship between the study variables. The survey found many of the most important results and those results that the professionalism of internal auditors contribute to the reduction of creative accounting practices, and the rotation of auditors in performance increases of objectivity, that the effective functioning of the internal auditors reduces manipulation in the financial statements. The study recommended increased attention to the level of internal audit quality inside Sudanese banks, it should also support the objectivity of the internal auditors and neutrality in performance, the work program of continuous training for internal auditors and their mandate to the outside to gain new experiences.المراجعة الداخليةThesis