International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2022 | Volume: 6 | Issue: 10 | Page No.: 164-174 Following the Contemporary Trends of Internal Audit in Supporting Accounting Information. (A Field Study on Sudanese Banks) Download PDF Ahmed Yousif Maulood Ismail and Al hadi Adam Mohammed Ebrahim Abstract: The study dealt with the impact of contemporary trends of internal auditing in supporting the uniformity of accounting information. The study aimed to find out the impact of contemporary trends of internal auditing in supporting the symmetry of accounting information, clarifying the role of internal audit through risk management in supporting the symmetry of accounting information. The descriptive approach was used, (136) questionnaires were distributed, and (134) questionnaires were analyzed using statistical methods. The study reached results, including: There is a positive impact of the governance role of the internal audit on supporting the symmetry of accounting information, where the value of the regression coefficient for the governance role of the internal audit was 0.559 and the level of morale was 0.000. The value of the regression coefficient for the role of internal audit in risk management was 0.292 and the level of morality was 0.011. The researchers recommended working to support the disclosure process in financial reports in Sudanese banks, equalizing all stakeholders in Sudanese banks to ensure the protection of shareholders' rights.