قواعد السلوك المهني للمراجعة ودورها في تطوير الممارسة المهنية للمراجعة الداخلية بالمصارف السودانية

Abstract

The problem of the study represented in lack of interest of some internal audit managements in Sudanese banks in implementing professional ethic rules of audit and to its advantages in developing professional practice of internal audit. The study aimed to encourage internal audits management in banks for implementing audit’s standards and professional ethic rules, study the relationship between professional ethic rules of audit and professional performance of internal audit and developing it. The study found several results, among which is that, the independence of internal auditor when planning for auditing distributes in developing professional practice of internal audit, the study recommended several recommendations, among which is that, need for increasing the awareness of internal auditors in Sudanese banks for internal audit’s professional ethic rules and its importance of implementing it.