International Journal of Academic Multidisciplinary Research (IJAMR)
  Year: 2022 | Volume: 6 | Issue: 9 | Page No.: 343-364
Reflection of the Integration between Internal Audit and External Audit on Supervisory Performance Download PDF
Dr.Elsafi Mohammed Ahmed Adam, Abdelhalim Mohamed Adam Ahmed, Khadega Ahmed Adam Mohamed, Zahra Yousif Hasabalrasool Rabeh

Abstract:
The study dealt with the reflection of the integration between the internal audit and the external audit on the supervisory performance of the application on the ministry of finance and manpower, East Darfur State. The problem of the study was to what extent can the reflection of the integration between internal audit and external audit contribute to the achievement of supervisory performance at the Ministry of Finance? The study aimed to demonstrate the importance of the integrated role between internal audit and external auditing in helping to provide correct accounting information. The study reached several results, including: The internal audit works to discover the strengths and weaknesses in the supervisory performance and a means to activate the supervisory performance and helps the administration in making the right decision. The external audit works to discover the strengths and weaknesses and to measure the effectiveness, credibility, and evaluation of the supervisory performance. The study recommended that: The Ministry of finance should pay attention to internal and external audits to help the ministry discover strengths and weaknesses, and discover errors that fall on public money.