Abstract:
The study dealt with the impact of recent trends of internal auditing in reducing earnings management practices. The study aimed to measure the impact of recent trends of internal auditing in limiting the practice of profit management, clarifying the role played by internal audit through reviewing ethics in limiting the practice of profit management, and the descriptive approach was used, and (136) questionnaires were distributed, and (134) were analyzed. A questionnaire, using statistical methods, and the study reached results, including that there is a significant (positive) effect of the governance role of internal audit on limiting the practice of profit management, where the value of the regression coefficient was 0.644 and the level of morale was 0.000, and the value of the regression coefficient for the role of internal audit in ethics review was 0.362 and the level of morale 0.000,The internal audit contributes, through the governmental role, to the application of good supervision over the performance of Sudanese banks. The study also recommended paying attention to developing the human cadre in Sudanese banks and making them aware of the importance of scientific research and what they provide to the banks themselves, to society and to the economy, seeking to determine the mechanism for reviewing ethics controls within Sudanese banks.
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