Role of Internal Audit in Accounting Information Control in Public Departments: An Applied Study to the Sudanese Ministry of Interior (2009 - 2017)

Abstract

The study aimed to identify the role that internal audit plays in the control of accounting information provided by accounting agencies in public departments as well as the rules and bylaws adopted by the Internal Audit Chamber at the Sudanese Ministry of Interior. The study adopted the descriptive as well as historical approach to analyze the previous studies.

The study revealed that internal audit plays a role in keeping public funds, reducing the risks of theft as well as fraud, and evaluating accounting information. It recommends adopting modern methods in the current accounting system to evaluate and get the accurate as well as proper value of assets, and designing an effective internal audit system that serves to accomplish the desired objectives.