دور المراجعة الداخلية كأحد آليات الحوكمة في تحسين الإفصاح عن المسؤولية الاجتماعية في القطاع المصرفي السوداني .
DOI:
https://doi.org/10.31272/jae.i141.1016الملخص
هدفت الدراسة إلى بيان أهمية التدقيق الداخلي ومدى العلاقة التفاعلية بينها بما يحسن الإفصاح الطوعي عن المسؤولية الاجتماعية . واستخدم الباحث المنهج الاستنباطي في اختيار مشكلة البحث ووضع الفرضيات العلمية والمنهج التاريخي وكذلك التحليل الإحصائي الذي يمكن الاعتماد عليه في الدراسة الميدانية. مجتمع عينة الدراسة المتمثل في المحاسبين والمراجعين الماليين والأكاديميين ، وخلصت الدراسة إلى أن الإفصاح عن تقارير التدقيق ودرجة التقلبات التي تتعرض لها المنشأة يؤدي إلى التنبؤ بمدى استمرارية الجهات الحكومية في مسؤوليتها الاجتماعية . وتوصي هذه الدراسة بضرورة وضع دليل لآليات ومعايير حوكمة الشركات في السودان وتطوير وتحديث اللوائح والقوانين .
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