الرقابة الداخلية وأثرها على جودة التقارير المالية المنشورة

الملخص

The Problem of Studying in some Banks in Sudan was not Concerned with the Internal Control which results in Negative Effects that Affect the Quality of the Published Financial Reports which depend on decision making and users.The Extent of the Success of the Sudanese Banks in Applying the Verification of the Validity and Integrity of Internal Accounting Opeations.The Descriptive, method was Adopted .The Stude Reached Conclusions, Including the Failure to Evaluate the Objective Plans and Policies Adopted by the Sudanese Banks,Failure to Verife and Integrity of Accounting Operation in the Sudanese Banks, The Study Recommended that Sudancese Banks, Should Activate the Register of Assets and modernize the System, The Internal Audit of the Sudanese Banks should be followed Periodically by the item, Including the materials entered,Produced and Scrap, Work on monitoring the Protection of Comuter Systems from malicious viruses Across different Networks.