Please use this identifier to cite or link to this item: http://dspace.iua.edu.sd/handle/123456789/5698
Title: الاتجاهات الحديثة للمراجعة الداخلية ودورها في دعم الميزة التنافسية : دراسة ميدانية على عينة من المصارف السودانية
Authors: عثمان محمد إسماعيل الطيب
Keywords: الميزة التنافسية
Issue Date: 2021
Publisher: جامعة إفريقيا العالمية
Citation: جامعة إفريقيا العالمية- عمادة الدراسات العليا والبحث العلمي والنشر- كلية العلوم الإدارية - قسم المحاسبة والإدارة المالية
Abstract: The research dealt with the role of recent trends of internal auditing in supporting competitive advantage. The research problem was to answer the main question: Is there a relationship between recent trends of internal auditing and competitive advantage. The importance of the research lies in clarifying the importance of applying the recent trends of auditors and benefiting from them in improving the level of expansion in the provision of non-compulsory information in a way that is reflected in achieving competitive advantage. This research aims to study the relationship between recent trends of internal auditing and achieving competitive advantage in Sudanese banks. The research followed the descriptive analytical approach by describing the phenomenon of the study and collecting and analyzing data to reach scientific results.The research reached several results, most notably the existence of a direct statistically significant relationship between the governance role of internal audit and support for competitive advantage. The existence of a direct statistically significant relationship between the advisory role of internal audit and support for competitive advantage. Internal audit is one of the mechanisms for applying governance in banks. The study recommended several recommendations, most notably the necessity of appointing experienced internal auditors to ensure support for competitive advantage.Updating the laws related to governance in the Sudanese banking sector according to global developments. Allocating a distinguished site for the internal audit that supports its independence without the interference of the Board of Directors in managing its tasks.
URI: http://dspace.iua.edu.sd/handle/123456789/5698
Appears in Collections:أطروحات الماجستير

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