Internal audit surfaced late many of the external audit was a result emerged for the emergence needed to prevent fraud and error detection and was part of the financial management and reports to the director of the financial institution and the first unit of internal audit the interests of the railway and then the unit Gezira scheme has confined its tasks in the fight against fraud and errors and review the match accounting procedures for review by the exchange and the emphasis on accuracy in recording transactions.
The internal audit has evolved to become the only trace of the Supreme departments.
In 1987 Mr. / Diwan accounts issued a circular establishment of the Department for review and inspection tracking master / agent Diwan accounts was an internal audit functions in the structure of government units shall be filled in the detection of a unified public accountants and internal auditors and management was part of a financial and accounting system and then.
The Ministry of Finance and National Economy Directorate General of Internal Audit devices nation-state under a ministerial decision based on the law of financial and accounting procedures, and since that date the internal audit department has emerged as an administrative unit specific tasks and powers according to the list and Murshid internal audit in 1997 was appointed its director general followed Mr. / Minister directly .
Based on that internal audit public administration it has become a stand-alone follow Mr. / Minister of Finance directly.
And it was approved for the management of the internal audit on the organizational structure and career
In 2010, the first law of the General Department of Internal Audit and was followed by the release of the list of internal audit manual and guide the work and the rules of professional conduct for internal auditors as well as internal auditing standards was published and law enforcement to ensure the independence of internal auditors and has concentrated their dues, headed by General Administration of internal collated even Ataatdharb interests and loses the internal auditor impartiality and objectivity and independence - and the owner of this leave the structure of the internal audit department and which has been housed in the internal auditors and functions within the structure of public administration were canceled, all the functions of internal audit structures of other units.
Successive administrations, have contributed to public administration in promoting the profession of internal audit through the issuance of all professional tools for work (Law - list - Guide - Rules of Professional Conduct - Maeijer- independent structure) and Tmena for the auditors, as well as training courses held inevitability led the administration to introduce these tools and provide insights into how application.
It has also paid attention to training in all aspects of modern trends in internal audit, such as built-up audit risk and to highlight the advisory role of internal auditors and to work on the rehabilitation of auditors in professional fields to find a comprehensive internal auditor in accordance with international requirements.
Thus, the administration began its leading role in light of the state's interest was entrusted to address all forms of encroachment of public money has become the official authorities count on the over the internal audit department to be a new administration help reduce failures relating to the management of public funds.
In the year 2015 it was promoted General Administration of internal auditing to internal auditing state agencies Diwan Republican Decree (32) for the year 2015. This conversion must be accompanied by changes in the law as well as the structure of the Cabinet so that he can universal coverage to the activities of the state.
The evolution of the role of internal audit in improving the overall performance level of the units at the National Court of Audit's reports were confined to irregularities in units outside the scope of the internal audit coverage has appeared.
And suffer from weakness of the internal audit and functional structure that caused the lack of universal coverage to the activities of the state - as well as the weakness of Alratba structure and terms of the customer service, which in turn Do not make the profession attractive.
And facing internal audit many of the challenges was to (1) the extension of the audit units in all state agencies - the adoption of the principle of value-added and improved performance and to highlight the advisory role of internal audit and provide the confirmation services. As well as a review of the goals and policies, systems and overall performance of the units down the overall review.
- Adopting the principle of internal audit based on risk and work to show this side and its impact on the performance of the year.
- Adopting the principle of continuous training in all areas of professional development.
- Modernization of the law to keep pace with the next phase and the removal of conflicts between him and other Laws.