مجلة ريحان للنشر العلمي مجلة علمية، محكمة، شهرية، مفتوحة الوصول
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
