دور ادارة المراجعـة الداخليـــة في تحسين الاداء المالي والاداري للمؤسسات دراسة حالة بنك ام درمان الوطني 2012م ــــ 2017م

Abstract

This study dealt with the role of internal audits for improve the financing and management performance to the foundations (Omdurman national Bank as case study) from period 2012-2017 and the study problems is the internal audit is keep up the foundation’s assets and rise-up its qualification and effectiveness , it important and an active management in the project, its one of the financial and management tool audits in the foundation, it is successful strategic tool but it is not applied with scientific and practical methods. The question is: Is the internal audit controlling the financial and management performance in financial foundation? The hypotheses of the study: First hypotheses: The internal audit is applying in Sudanese banks the internal audit system and is been a part of the internal audit in the financial system. Second hypotheses: the internal audit is contribute for developing financial and management in banking section . Third hypotheses: there is a relation between the internal audit and qualified financial management and performance in Omdurman national bank. The methods which used in this study are a descriptive analytical method, and t inductive method to know the previous study. The important results of the study: 1- The internal audits in Omdurman national bank is applied the internal audits system to improve the performance audit 100%. 2- The internal audit is caring about performance evaluation effectively in Omdurman national bank. 3- The bank is not updating the method of working for the internal audits ‘employees though improving the performance according to the international audit. 4- The internal audit is contributed for developing financial and management in banking section according the followed in all financial system. 5- There is deference in statically significance in phrase “the internal audit is contributed for developing financial and management in banking section”. The important recommendations: 1- Work to benefit from internet to show and publish audit reports before making investment decision. 2- Work to provide some controls and guidelines when use information technology to show and publish audit reports, whether, periodically or attached by financial list in the end of the financial year, and to take care, and avoiding the ways that harm the company or foundation by using firewall. 3- Increasing the training period for the employees of Omdurman national bank and the management staff, and publish the concepts of importance of financial audit. 4- Choose the qualified employees to execute the duty. 5- it is the important for the foundation to depends on the internal audit so as to achieve an effective audit system.