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.