The Effectiveness of the Combined Assurance Model in Improving Internal Audit Performance

Abstract

The study aims to shed light on the Combined Assurance Model as one of the models that have recently received increased interest in the field of governance and risk management, given the great role it plays in addressing the shortcomings in the multiple assurance services. The study focused on its role in improving the internal audit function, through reviewing a number of previous studies and literature. The importance of this study comes from the relationship of its subject to governance and risk management in light of a changing economic reality. The conducted field study applied a methodology that combines induction and deduction, the historical approach, and the analytical survey method on a number of internal auditing departments and risk and compliance departments of a sample of Sudanese banks and external auditors. The most important results were to emphasize the importance of the combined assurance model in coordinating roles between combined assurance services and improving the audit function, particularly the interior audit function