The Problems of Establishing Internal Audit in the Sudanese Public Sector

This paper uses interview and direct observation research methods to explain the failure to establish internal audit in the Sudanese public sector. The specific problems highlighted in this paper of low salary levels, low levels of staff training and expertise, low esteem and motivation of staff are seen in the context of a very limited technological infrastructure, and a lack of co‐operation and co‐ordination between the various parties responsible for internal audit in the public sector. Internal audit in the Sudan takes place against a background of economic stagnation and political instability, and within a culture in which corrupt and irregular practice is endemic and institutionalized at all levels of society. In such circumstances and without the political will to strengthen its potential and practice it is likely that internal audit will continue to be marginalized in the foreseeable future.