أثر فاعلية خصائص لجان المراجعة على تحسين جودة التقارير المالية المنشورة

The aim of the research is to know the relationship between the dimensions of internal control systems and the availability of an effective framework for governance in Sudanese banks. The research used the descriptive and analytical method to collect the study data and analyze it using the Statistical Package for Social Sciences (SPSS) program. The questionnaire was used as a tool of analysis, and (120) samples were collected from The targeted sample of workers in Sudanese banks, the study reached several conclusions, including that the bank avoids methods that lead to the irrational use of available resources, and identifies and separates tasks between workers, in addition to responding to reports that show the existence of violations, and that the bank takes into account the examination and good design of documents The study concluded with several recommendations, including the necessity of having a bank regulation that is flexible enough and compatible with the needs of customers, in addition to having foundations for following up and holding bank employees accountable.