Review on Internal Auditing Reports of Inventory Commodities and Whether Quality Internal Control Is Aid the External Auditor in Institution Industry in Sudan : Study on Manufactures Classes

This study is represented the internal audit to whether coincidences employee behavior and objects institutions operation for achieved , in the large institution is necessary to explanation relation between authority and responsibilities and identified jurisdictions and assignment to any one employees that will be represented map organization so the regulation the Research aim to achieved the Applying study in revaluation and review inventory in system internal control and to what extend the correct data at inventory Presented report to reflect risk practical side on count inventory The shorts in explain internal control from procedures that may face risk audit so that create negative final audit report to firm assurance and Check the correct and judications and measures control that is following in firm with precisely control in inventory during and after process internal control The research problem to deal with the following case to whether The procedures applying in count inventory is represented sufficient procedures to help external audit and opinion auditor is neutral The following procedures is weak in check inventory is part on organization diagram for firm that reflect point weak in firm so that create environment chaos in firm, Research Important is represented clarified and will understanding the characteristic basically internal control The risk statement in revaluation inventory in system internal control ,The effect interdisciplinary overlap in side firm and to whether effects annually audit report Research time limits. The research cover one firm working on business glass for the period 2013-2014 , research Hypothesis is build the main research hypothesis is building to there is relation between revaluation internal audit on inventory and procedures following with external auditor report research methodology to achieve the purpose of research through two method deductive approach ,Analytical & Description Research : that is dependent on specific and accurate description for applying effective review the inventory according the method applying in firm and acknowledge weak point in that way which is following to check inventory and the whether statement coming through study case to one firm company Sudanese glass manufactures through collect facts and data available in system internal control recommendation to applying more study relate CAATs that may more effective to review inventory ,Uses or employment more professional training staff The firm must use program training for time to time Separate the employment job in diagram firm that may help role in firm Review to HR to employee to define is qualified or not ,Use software advances with internal control training staff in this soft ware Keywords :CAATs, inventory count, warehouse manager, audit team ,procedure DOI: 10.7176/EJBM/12-14-07 Publication date:May 31st 202