دور المراجعة وأنظمة الضبط المالي في المحا فظة على المال العام في السودان

Public sector audit and financial control systems have an important role in ensuring the accountability for the use of public fund, and safeguarding the limited public resources against corruption and other misuse and unlawful practices. The study aims to identify and provide a description, assessment and analysis of financial corruption committed in the Sudanese public sector entities at the federal, state, and local levels, and; the role of public audit and financial control in safeguarding the limited public resources and minimizing financial corruption in the Sudan.

The objective of this study is to address the contexts that perverse incentives for financial corruption to exist, and try to provide practical solutions. The factors that can facilitate financial corruption in the Sudan include weak and ineffective internal control systems, deficiencies in the accounting systems, the penalties are not harsh enough, very low salary levels, backlog of external auditing, and nepotism. The study revealed that the administrative financial corruption in the Sudan is deeply rooted and is institutionalized.

The study will serve to underscore and guide the Sudanese administrative reformers who are intending to combat financial corruption and introducing practical reforms for the corrupt systems. It is argued that combating corruption and other economic crimes can help in better distribution of national wealth, and ensure sustainable economic development in the Sudan.