This research addresses the role of the Sudanese audit corporations in the area of health and safety audit and proposes a conceptual model which provides for a better understanding of the process of health and safety audit in the Sudanese industrial firms. The research also aims to evaluate the role of the Sudanese industrial corporations and audit firms in the field of health and safety. An overview of fire hazard during 2013-2015 to which Sudanese industrial firms have been exposed is presented. To accomplish the research objectives, the article follows a two-way approach. The first one is an exploratory approach for determining the role played by audit and industrial corporations in the area of health and safety audit, whilst the second one is a model-based approach for the formulation of a conceptual model which sets out the main elements of health and safety audit trial. The study found out that a significant number of the Sudanese audit firms do not carry out health and safety audit. The study also revealed that a significant number of Sudanese industrial corporations do not apply health and safety procedures. On the basis of the research findings it is recommended that, health and safety audit be regarded separate and distinguished audit practice. It is also recommended that, domestic health and safety measures be developed and the industrial corporations should exert more efforts in the documentation and benchmarking of health and safety measures.
Key words: Hazard, audit, health, safety, environment.
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