The impact of integration between audit committees and internal audit on improving the quality of financial performance in the health sector. (Case study of Khartoum State hospitals).
Article Sidebar
Main Article Content
Abstract
This research aims to explore the impact of integration between audit committees and internal auditing, as well as the characteristics and standards of internal audit, within the healthcare sector in Khartoum State. The researcher employed a deductive approach to define the research problem and formulate scientific hypotheses, and utilized statistical analysis methods in the field study, The research concludes that a robust internal audit system provides assurance and peace of mind to management and the organizational environment. Since the internal audit department focuses on both financial and administrative controls, it contributes to performance enhancement, expenditure rationalization, and protection of institutional assets. The study recommends the enactment of laws and regulations mandating both large and medium-sized healthcare institutions to establish audit committees
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
• Ahmed et al, The Impact of Applying Quality Management on Financial Performance, An Applied Study of a Sample of Commercial Banks in Misurata, Journal of Economic and Financial Research, Volume 9, Issue 2, 2022, p. 38.
• Osama Ali Milad Abu Rawy (2011). The Role of Internal Audit in Strengthening Corporate Governance. Helwan University, Faculty of Commerce and Business Administration, Issue 4 Part 2, p. 50.
• Ameen El Sayed Ahmed Lotfy (2010). Advanced Studies in Auditing and Assurance Services. Alexandria: Al Dar Al Jamaiya, p. 474.
• Al Bashir Abdulwahab Ahmed (2021). Internal Audit at Gezira Scheme. Omdurman Islamic University, Khartoum (Unpublished PhD thesis in financial accounting).
• Jaafar Othman Al Sharif (2010). Auditing. Khartoum: B. Ndisambar.
• Hussein Al Sarraireh (2010). Organizational Conformity and Job Performance. Amman: Dar Kanooz, p. 22.
• Hamza Muhammad Al Zubaidi (2010). Financial Analysis for Performance Evaluation. Amman: Dar Al Waraq, p. 87.
• Khalifa bin Abdullah Al Fawaz (2005). Principles of Administrative Quality in Islam. King Fahd University, Al Hofuf, p. 29.
• Raed Muhammad Abadriya (2010). Internal Audit. Amman: Dar Al Janadriyah, p. 53.
• Zain Al Abidin Ahmed Ali (2018). The Impact of Periodic Neutral Audit on Improving Performance and Financial Statements: Applied to Industrial Facilities in Sudan (Unpublished PhD thesis). Omdurman Islamic University, Khartoum, Institute for Research & Islamic Studies.
• Sami Muhammad Al Waqad & Loay Muhammad Wadyan (2010). Auditing (1). Arab Community Library for Publishing & Distribution, pp. 559 560..
• Sami Muhammad Al Waqad (2011). Accounting Theory. Amman: Dar Al Masira, 1st ed. 1432 AH/2011, pp. 240 241.
• Salma Muhammad Reda Riyad (2010). “The Role of Audit Committees in Reducing Contingent Liabilities.” Scientific Journal for Commercial Research & Studies, Faculty of Commerce & Business Admin., Helwan University, Issue 3 Part 1, p. 67.
• Suleiman Al Naami (2006). “The Extent of the Impact of Internal Control Systems on External and Internal Auditors.” Journal of Commercial Studies and Research, Issue 1, p. 957.
• Abdel Rahman Tawfiq (2005). Total Quality: Integrated Guide. Cairo: Technical Expertise Center, p. 29..
• Abdulwahab Nasr Ali & Shehata El Sayed Shehata (2006). Modern Control and Auditing. Alexandria: Al Dar Al Jamaiya, p. 503.
• Abdulfattah Al Sahn & Fathi Rizk Al Sawafiri (2004). Internal Control and Auditing. Alexandria: Al Dar Al Jamaiya, p. 230.
• Abdulfattah Al Sahn (1993). Principles and Foundations of Auditing: Science and Practice. Alexandria: Shabab Al Jamia Foundation, p. 154.
• Abdel Monem Musa Ibrahim (2007). Consumer Protection: A Comparative Study. Beirut: Al Halabi Legal Publications, 1st ed., p. 72.
• Fathi Rizk Al Sawafiri (1998). “Developing the Role of Internal Auditor under ISO 9000 Quality Requirements.” Journal of Commerce Research, Alexandria University, Faculty of Commerce, Issue 1, p. 323.
• Laila Aziz Salib (2004). “A Critical Management Decision to Establish Egyptian Audit Committees.” Mansoura University, Faculty of Commerce, Egyptian Journal for Commercial Studies, Issue 2, pp. 120 123.
• Abdel Monem (1980). Auditing: Theoretical Framework and Application. Cairo: Dar Al Nahda Al Arabia, p. 93.
• Abdullah Amir Ali Al-Sheikh,(2025). Modern Methods of Financial Analysis and Their Role in the Quality of Financial Reports and Financial Performance Evaluation, A Field Study on Joint Stock Companies in the Khartoum Stock Exchange, Journal of Advanced Studies in Finance and Accounting, Volume 8.
• Mohsen Mukhatara (2004). “Performance Segmentation in Administrative Organizations.” Administrative Studies Journal, Amman, Vol. 120, Issue 4 (2002), p. 88.
• Manal Abdel-Ati Muhammad Ibrahim. (2024), Integration between audit committees and internal audit and its impact on the quality of financial performance in the business sector, a thesis submitted for a PhD in Accounting, Omdurman Islamic University.
• Mohamed El Sayed El Nagy et al. (2023). “The Effect of Integration between Internal Governance Mechanisms and International Internal Auditing Standards on Audit Quality.” Faculty of Commerce, Mansoura University, Vol. 47, No. 2.
• Mansour Hamid Mahmoud & Thanaa Al Qabbani (1997). Administrative Auditing and Performance Evaluation. Cairo: Open University Educational Center, p. 832.
• Mohamed Mukhtar Al Samani (2025). “The Impact of Perceived Audit Quality on the Relationship between Disclosure of Social Responsibility Practice and Improvement of Financial Reporting Quality in Saudi Joint Stock Companies.” Al Iqtisadi Al Khaleeji Journal, No. 63.
• Hagar Muhammad Ahmed Tirab (2019). The Role of Internal Audit in Activating Corporate Governance Principles in Sudan (Master’s thesis in accounting). Omdurman Islamic University.
• Rania Shabo, Abdul Karim Zarfawi, The Role of Digital Transformation in Improving the Financial Performance of Financial Institutions, A Case Study of Al Rajhi Bank, Journal of Legal and Economic Studies, Issue 1, 2024, p. 71
• Walid Al Khiyali. Contemporary Trends in Financial Analysis, 1st ed. Amman: Al Waraq Publishing & Distribution, p. 3424.
• Yusuf Abdul Monem Jamil (2020). Evaluation of Control Methods and Tools – An Applied Study on the Sudanese Banking System. Unpublished PhD thesis, Sudan University of Science & Technology, Khartoum, Graduate School.
• Yusuf Muhammad Jarboaa .(2008). Auditing: Theory and Practice, 1st ed. Amman: Al Waraq Publishing & Distribution, p. 128.
• Gebrayel, E., Jarrar, H., Salloum, C., & Lefebvre, Q. (2018). Effective association between audit committees and the internal audit function and its impact on financial reporting quality: Empirical evidence from Omani listed firms. International Journal of Auditing, 22(2), 197-213.
• Chun, felba fair simo, Auditor and Banks perceptions of financial statement Auditing, Portugal, Nova University, school of Business Economic and finance, MA thesis, 2018.
• O.Ray Whittington Auditing Second Edition San Diego State University.1997p 101.
• Gardoz, Darbuka, External Audit Regulation in the UK and USA, UK, University of London, Department of Law, PHD Thesis, 2016.
• Genfuss, Douglas, E, (2014) The Wave of The Future , Institute of Internal Auditors , Available : http// www.theiia.org
• Institute of Internal Auditors (IIA, 2012) , International standard for the professional practice of internal auditing (standards) Florida, USA http// www. Theia. Com.