الاتجاهات الحديثة للمراجعة الداخلية ودورها في الحد من التعثر المالي

دراسة ميدانية علي عينة من المصارف السودانية

Abstract

          The Study problem is to investigate the modern trends regarding the Internal audit, and its election the minimization of financial administrative corruption, discover the cases of fraud and illegal altitudes which lead to discontinuing of banks operation. The objective of the study is to know the advantages of modern trends concerning   for minimizing the financial default. The Study findings found that, the role of governance for internal audit and risk management for internal audit lead to minimize the financial default. The study was adopted the descriptive approach and questionnaire form for collecting data. The recommendation of the study focused on: the importance of continuous development and training for internal auditors, encourage them to acquiring scientific and professional certificates, giving more priorities to internal audit, the importance of setting Sudanese accounting standards to fit with developments in the field of accounting and audit which not contradict with international accounting standards.