The Impact of the internal audit on the efficiency of organizational performance Case Study of (FAISAL ISLAMIC BANK)

Abstract

In Sudan many organizations start to implement quality management system to improve their performance and the service quality. The purpose of this study was to investigate the impact of internal audit on efficiencyof organization performance in FAISAL ISLAMIC BANKWhere researcher used a descriptive approach to its appropriateness forthe purposes of the study. The hypothesis of the study is:There is significant impact of internal audit on the efficiency of QMS, there is a positive relationship between qualification of internal auditor and bank performanceand the FAISAL ISLAMIC BANK is committed to implement internal auditThis study was conducted on a sample of (60) employees of FAISAL ISLAMIC BANK. Questionnaire designed as a tool to collect data. Results from the analysis of employee’sfeedback showed high positivetrends about the impact internal audit on efficiencyof QMS in FAISAL ISLAMIC BANK, the study found that FAISAL ISLAMIC BANK is committed to implement internal audit, which is reflected in thebank performance, theadoption ofpositive relationship between qualification of internal auditor and bank performance. The study recommended a series of recommendations including: The bank should use audit criteria that reflect properly the requirements of QMS, should enhance the personal skills of their auditor to resolve conflict and any problems, shall ensure that the internal audit will increase the profits, should reduce the cost of providing service and the internal audit should focus on the customer satisfaction.