Role of continuous auditing in evaluating the efficiency and effectiveness of the performance of internal auditors for activating the internal control structure by applying it to audit offices in the state of Gezira

Abstract

The aim of the research is to study the relationship between continuous auditing and achieving the efficiency of the internal auditors in the auditing offices. The continuous examination of the internal audit system works to implement an efficient internal control structure. And that was through the answer of 48 of them with that, with a rate of 48%, while 52 of the sample agreed with that, with a rate of 52%. The study recommended the need to pay attention to increasing the working hours of the audit team in order to be able to comply with the requirements of the continuous audit system, and the need to use continuous audit because it works to reduce manipulation and discover errors and address them immediately, which increases confidence in the work of internal auditors.