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Author:Brierley, J. A.
El-Nafabi, H. M.
Gwilliam, D. R.
Title:The problems of establishing internal audit in the Sudanese public sector
Journal:International Journal of Auditing
2001 : MAR, VOL. 5:1, p. 73-87
Index terms:INTERNAL AUDITING
PUBLIC SECTOR
SUDAN
Language:eng
Abstract:This paper uses interview and direct observation research methods to explain the failure to establish internal audit in the Sudanese public sector. The specific problems highlighted in this paper of low salary levels, low levels of staff training and expertise, low esteem and motivation of staff are seen in the context of a very limited technological infrastructure, and a lack of co-operation and co-ordination between the various parties responsible for internal audit in the public sector.
SCIMA record nr: 225075
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