السبت , سبتمبر 24 2022

The impact of the integration of audit and internal control on audit quality
A field study on internal and external audit offices operating in the state of South Darfur, Nyala city

اثر تكامل المراجعة الداخلية والرقابة الداخلية على جودة المراجعة الخارجية

(دراسة ميدانية على مكاتب المراجعة الداخلية والخارجية العاملة بولاية جنوب دارفور- مدينة نيالا)

This study dealt with the impact of the integration of internal audit and internal control on the quality of external audit. The main objective of the study was to show the impact of the integration of internal audit and internal control on the quality of external audit. External? and from it the main hypothesis was formulated: There is a statistically significant effect of the integration of internal audit and internal control on the quality of external audit. To study several recommendations, among them, more attention should be paid to the internal audit department, and the internal control system, because they are the starting point for the work of the external audit.

Keywords: Internal Audit, Internal Control, Quality of External Audit.

Dr. Aisha Musa Mohammed Yousif, Associate Professor of Accounting, Faculty of Economics and Commercial Studies, University of Nyala, SUDAN

Dr. Mohammed Ali Abdallah Abakar, Assistant Professor of Accounting, Faculty of Economics and Commercial Studies, University of Nyala, SUDAN

Dr. Asim Mohammed Elfadul Elrabie Eltahir, Assistant Professor of Accounting, Faculty of Economics and Commercial Studies, University of Nyala, SUDAN

تقييم المستخدمون: كن أول المصوتون !

عن admin

شاهد أيضاً

Correcting concepts in the Noble Qur’an and its impact on building a contemporary Islamic educational discourse

تصحيح المفاهيم في القرآن الكريم وأثره في بناء خطاب تربوي إسلامي معاصر The purpose of …

اترك تعليقاً

لن يتم نشر عنوان بريدك الإلكتروني.

  • Visits Today: 143
  • Total Visits: 75530
  • Total Visitors: 1
  • Total Countries: 775