دور المراجعة الداخلية فى تحسين كفاءة وفعالية أداء المصارف السودانية

Abstract

This research addressed the role of Internal Audit in improving the efficiency and effectiveness of the performance of the Sudanese banks through introduction; three chapters and concluded to the findings and the recommendations. The researcher followed descriptive and analytical approaches accompanied a case study including questionnaire as a data collecting manner. The most important hypotheses resemble in: First: the implementation of Internal Audit system in Sudanese banks assist them to achieve their goals . Second: selecting suitable audit type contribute in improving performance . Third: Establishment of Internal audit Unit in expert Development Bank raised the performance efficiency . The most important results resemble in the presence of a number of obstacles that limit the effectiveness of the Internal Audit Units task. The most important of these constraints are the policy and the behaviors of Headquarters, the absence of laws that govern audit work for these units and the problems occurred from implemented administrative titles, in addition to the lack of experience and competence of internal auditors . The study provided a number of recommendations of which, the urgent support to the independence of the Internal Audit Units and activate its role, enacting laws that determines their tasks assigned to them and to be empowered are the most important ,including imposing presence effectively in the Institution and to reduces the obstacles that may face it, and create professional jobs title for Internal Audit officials, and enhance their capacity building by providing specialized courses in their fields . The researcher had known four previous studies in the subject of internal audit and cited its goals and their most important results and hypotheses. Also He addressed the most important differences between his research and those studies indicating what efforts presented by his study in this field .