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An Evaluation of Objectivity and Competence of Internal Audit Departments in Sudanese Government Units

Author

Listed:
  • Obeid Ahmed Obeid

    (Ahmed Bin Mohamed Military College, Qatar,)

  • Amna Abdelnur

    (Community College of Qatar, Qatar,)

Abstract

The purpose of this study is to evaluate objectivity and competence of internal audit departments in Sudanese government units across a sample of internal auditors of government units and external auditors responsible for auditing. 101 questionnaires were completed and used for the purpose of analysis to test six hypotheses. (July August 2017). The study results revealed that internal and external auditors' perceptions of objectivity were affected by internal audit departments reporting level as the majority of internal audit departments reporting level was the manager of the unit and influences of appointing and removing internal audit directors. Regarding competence, it was found to be dissatisfactory due to rare opportunities of training in auditing and internal auditing, inexperienced staff and high turnover of internal auditors. However, the results of this paper will be of concern to government units in their attempt to improve objectivity and competence of internal audit functions.

Suggested Citation

  • Obeid Ahmed Obeid & Amna Abdelnur, 2018. "An Evaluation of Objectivity and Competence of Internal Audit Departments in Sudanese Government Units," International Journal of Economics and Financial Issues, Econjournals, vol. 8(3), pages 9-16.
    • Handle: RePEc:eco:journ1:2018-03-2
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    References listed on IDEAS

    as
    1. Ionel BOSTAN & Veronica GROSU, 2010. "The Role of Internal Audit in Optimization of Corporate Governance at the Groups of Companies," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 2(2(543)), pages 89-110, February.
    2. Dieter De Smet & Anne-Laure Mention, 2011. "Improving auditor effectiveness in assessing KYC/AML practices: Case study in a Luxembourgish context," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 182-203, January.
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    More about this item

    Keywords

    objectivity; competence; government units; internal auditing;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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