THE ROLE OF INTERNAL GOVERNANCE MECHANISMS IN ENHANCING SOCIAL RESPONSIBILITY DISCLOSURE IN SUDANESE BANKS

Abstract

The study problem lies in the lack of proper recognition of the importance of internal auditing as a modern auditing approach and its ability to predict an organization's going concern in relevant to social responsibility disclosure. The study aimed to highlight the significance of internal auditing and the interactive relationship it has in improving social responsibility disclosure. The study concluded that disclosing audit reports and the degree of fluctuations faced by an organization leads to predicting the extent to which governmental entities will continue to fulfill their social responsibility. This study recommends the necessity of raising awareness about corporate social responsibility and enhancing the mechanisms for disclosing social responsibility information.