Independence of Internal Audit and Its Role in Evaluating Performance in Government Units

Abstract

The problem of the study represented in the independence of Internal Auditing and its role in the evaluation of performance. The study aimed to identify the role of internal auditing independence on the evaluation of performance. To achieve this objective a questionnaire has been designed. The data has been analyzed and many results have been reached، the important of which are: The independence of internal auditing leads to efficiency of performance. The independence of internal auditor from the activities which have been audited by him enables him to perform his work objectively. The study concluded with many recommendations، the most importance of them which are; the Internal Auditing department should follow to higher level of Organization in the State, the importance of constitution of professional body concern with organization of Internal Auditing profession in Sudan