This article tackles the impact of contemporary and organizational independence on Sudan government’s internal auditor’s role with a view of formulating a future strategy that satisfies expectations of all concerned parties. The paper comes as a response to the increasing role of the internal auditor in attaining a satisfactory level of transparency and governance. Today, the internal auditor’s role has shifted from being a mere voucher checker to strategic consultant who advices the top management on issues that facilitate proper and smooth functioning of the organization activities. The paper has found out that the positioning of the government internal audit administration at the cabinet level will enhance the internal auditor’s independence and ability to freely review the work of all ministries. The paper has also found that setting of a separate budget for the government internal auditor will protect the internal auditor against managers’ revenging decisions in case of writing aggressive audit reports. |The paper also provides empirical evidence that learning and experience before enrollment has a positive effect on the audit efficiency.
Keywords: organizational independence, competency, control, professional courage, experience
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