The role of applying the AFROSAI-E (international standards of the Supreme Audit Institutions) in achieving administrative reform and improving performance

Prepared by the researcher

•  Dr. Nadra Bushra Naqodi Farah, Ministry of Health, Khartoum, Sudan
•  Business Adm. College, Prince Sattam ben Abd Al-Aziz, K.S.A

Democratic Arabic Center

International Journal of Economic Studies : Twenty-seventh Issue – November 2023

A Periodical International Journal published by the “Democratic Arab Center” Germany – Berlin

:To download the pdf version of the research papers, please visit the following link

https://democraticac.de/wp-content/uploads/2023/11/%D8%A7%D9%84%D9%85%D8%AC%D9%84%D8%A9-%D8%A7%D9%84%D8%AF%D9%88%D9%84%D9%8A%D8%A9-%D9%84%D9%84%D8%AF%D8%B1%D8%A7%D8%B3%D8%A7%D8%AA-%D8%A7%D9%84%D8%A7%D9%82%D8%AA%D8%B5%D8%A7%D8%AF%D9%8A%D8%A9-%D8%A7%D9%84%D8%B9%D8%AF%D8%AF-%D8%A7%D9%84%D8%B3%D8%A7%D8%A8%D8%B9-%D9%88%D8%A7%D9%84%D8%B9%D8%B4%D8%B1%D9%88%D9%86-%D8%AA%D8%B4%D8%B1%D9%8A%D9%86-%D8%A7%D9%84%D8%AB%D8%A7%D9%86%D9%8A-%E2%80%93-%D9%86%D9%88%D9%81%D9%85%D8%A8%D8%B1-2023.pdf

Abstract

The stufdy aimed to introduce the AFROSAI-E (international standards of the Supreme Audit Institutions – INTOSAI), as the role of achieving administrative reform and improving the performance of the National Audit Chamber (NAC) Sudan and the performance of the economic units under its control. In order to achieve the objectives of the study, a questionnaire was designed from two main axes that included a number of questions addressed to (60) employees of (NAC)-Sudan on the role of applying the AFROSAI-E in achieving administrative reform and improving performance. The study results showed that the AFROSAI-E Standard provide detailed guidelines that provide a general framework for ensuring that the supervisors of (NAC) have the competence، integrity and independence in planning، implementing and reporting the results of their work. The study recommended to increase awareness of applying The AFROSAI-E standards (international standards of the Supreme Audit Institutions – INTOSAI) and support it by the (NAC) at all levels, with the need to support communication with other international, regional and Arabian professional organizations, and get benefit from the experiences of Other countries in the adoption or compatibility of such standards.

Introduction:

The International Organization of the Supreme Audit Institutions (INTOSAI) is independent, professional and non-political organization, established to supply mutual support, incourage exchange of expertise and knowledge, also to represent Supreme Audit Institutions (SAI) into international socity, offering high auditing standards for the public sector, supporting governerance, developing the capacity of (SAI) and continuasly improve its performance, were the auditing standards considered the approved tool of (SAI) to issue the reports that inform the beneficiaries and adminsration in the supervised economical units about the performance of this units, and vits ability of using the available resources. So raised the necessity of applying the International standards of the Supreme Audit Institutions (ISSAI), helping the (SAI) to acheive an effective working mechanism, which reflected on the final result reaching Administrative Reform and Performance Improving.

To achieve the objectives of the research, it was divided into four axes, the first to present the Methodology and previous studies, while the second focused on explaining the relation between the application of the AFROSAI-E standards (the international standards for supreme audit institutions) and achieving administrative reform and improving performance. The third axis, which was devoted to presenting the aspect The practical side of the research, including a set of questions divided into two axes, then the fourth axis, including a number of conclusions reached by the research in its theoretical and practical aspects, and also included a number of recommendations in light of the previous conclusions.

First Axis: Methodology and Previous Studies

First: Methodology

1. Research problem: The research problem is summarized in the following questions:
2. Does the application of AFROSAI-E standards (International Standards for Supreme Audit Institutions issued by INTOSAI) and supporting it from National Audit Chamber (NAC) Sudan lead to achieving administrative reform and improving the performance of (NAC) and the performance of the economic units subject to (NAC) supervision?
3. What are the requirements to apply the AFROSAI-E standards from the (NAC) in Sudan?
4. Objectives of the research: are to clarify the role of applying the AFROSAI-E standards in achieving administrative reform and improving the performance of (NAC) the the economic unit’s subject to (NAC) supervision, by organizing a questionnaire distributed to a sample of Auditors staff in (NAC) and its affiliated bodies.
5. Hypothesis of the research: The research adopted the hypothesis that “there is a statistically significant relation between appliying AFROSAI-E standards and achieving administrative reform and improving performance in Sudan.”

The independent variable and dependent variables of the research hypothesis can be explained in the following research model (Figure 1)

Fig (1): The research Model

4. The Importance of the Research: is in strengthening the role assigned to (NAC) Sudan in achieving administrative reform, combating all forms of corruption and reducing the misuse of resources, especially after the transformations that took place in the local environment after the year 2019 and are still continuing, which requires strengthening the economic aspect. And preserving public money.
5. Research population and sample: The research population consists of federal auditors as the staff of (NAC) Sudan, who are assigned to tasks whether within Khartoum State or in other states. A deliberate sample were chosen from those available in White Nile State, both its citizens and those assigned to work outside it, and the current war conditions forced them to Returning to their original residence, or among (NAC) employees who assigned to work in White Nile State and who were unable to return to their headquarters under the same circumstances.
6. Research tool: The questionnaire method was adopted due to its many advantages, in addition to that the respondent was exempted from writing his name, which motivates him to give correct and reliable information. To deal with the research hypothesis through the questionnaire, two main axes were identified: the first is: the role of applying standards and includes a number of (8) questions, and the second is: the requirements for applying these standards and includes a number of (6) questions.

Second: Previous studies and the contribution of the current study

1. (Mohamed, 2013): The study aimed to identify both the general framework of the concept of administrative reform and its importance, and the role of the Federal Financial Auditing Bureau under the laws regulating its work, as well as to survey the pioneering role that the Bureau plays in monitoring the work of government institutions to achieve the requirements of its administrative reform processes, the study resulted that administrative reform has witnessed continuous attention over the past years, which helps improve the level of performance of the state’s administrative apparatus. also the lack of the necessary funding resources, technical skills and expertise directly affects the requirements for implementing administrative reform programs and their success at the state level. The study recommended That the state shouuld secure the necessary fund supporting all its agencies, and provide the skills and expertise required to achieve the requirements of the expected administrative reform operations in accordance with the plans efficiently and effectively, as well as the applied laws and legislation must includes the texts concerned with advancing the requirements of the reform operations. Administrative in all state departments and agencies.
2. (Al-Azzawi, 2013), the study aimed to highlight the role of external auditing as an important part in the auditing process, as well as its effective role in administrative reform and thus improving performance. The study resulted that external auditing plays an important role in audit process in general, especially financial audit in particular, cause its great importance in enhancing the role it plays. Also indicated that building an administrative and organizational environment through activating external auditing contributes in improving performance in government departments, especially in auditing departments, which reflected on enhancing efficiency and effectiveness of administrative reform. The study recommended activating the role of financial auditing while influencing the connection of this type with the state’s highest authorities for the purpose of ensuring integrity. It recommended helping managers to deal with unproductive and complaining individuals for the purpose of promoting administrative reform.
3. (Dye et.al: 1998) The study aimed to identify the role of supreme audit institutions in enhancing transparency and accountability of economic units. The study indicated some factors that make audit institutions more effective. It also indicated that supreme financial audit institutions can be a powerful force in combating corruption and misuse of public resorces, which add transparency to the decision-making process serving the public interest. Also, preparing the reports from the supreme financial audit institutions and informing their contents to Parliament. The important relation with the media in combating corruption, and ultimately leads to giving priority to budget control decisions and reducing public services, as well as taking various measures in the field of privatization of government units and liberalization of private economic units

To determine the contribution of the current research compared to previous studies, the following areas of difference can be identified:

1. The current research focused in part on explaining the relation between applying of the AFROSAI-E standards in (NAC) Sudan and achieving administrative reform and improving the performance of (NAC) also improving the performance of the economic unit’s subject to its auditing, through preparing a questionnaire that was distributed to a number of individual staff in (NAC) (research sample).
2. The current research presented a set of requirements necessary to apply the AFROSAI-E standards in a way that ensures the development and advancement of the tasks and work of the (NAC) in a manner that achieves the requirements of administrative reform and improvement of performance on the one hand and is consistent with what is required. Performing tasks and work at the international level, on the other hand.

The second axis: The role of AFROSAI-E standards in achieving administrative reform and improving performance in Sudan.

The (NAC) in Sudan issued the (Systematic Audit Guide – AFROSAI-E November 2013). It is considered part of a comprehensive process to improve public sector auditing in the AFROSAI-E region in order to comply with international public sector auditing standards. The guide provides an introduction to auditing in accordance with (ISSAI) (1000-2999) which means full compliance with (IAS) and Additional Notes on (INTOSAI) Practices, and this guide is being improved and updated by the AFROSAI-E Central Technical Team.

First: The framework of international auditing standards for supreme audit institutions

Professional standards and guidelines are essential given the credibility, quality and professionalism of public sector auditing. International Standards for (INTOSAI) (Al-Gharib, 2005), aim to promote effective and independent auditing and encourage INTOSAI members to adopt their own professional approach in accordance with their laws. These standards and guidelines are embedded in the theoretical framework of (ISSAI), which consists of four levels as follows:

First Level: Includes the Founding Principles of (INTOSAI) in Lima Declaration of Independence.

Second Level: Sets out the primary requirements for the proper conduct and professional discipline of SAI’s. These contain principles and guidelines for independence (ISSAI 10:11), transparency and accountability (ISSAI 20:21), ethics (ISSAI 30), and quality control (ISSAI 40)

Third level: includes the basic auditing standards (ISSAI 100-999) for the theoretical framework and expresses the essence of public sector auditing around recognized professional principles that enhance the effectiveness and independence of auditing public sector facilities.

Fourth level: Explains the basic audit principles as guidelines in a more specific, detailed and practical level that can be used on a daily basis in the discipline of audit tasks. The general audit guidelines (ISSAI 1000-4999) contain the recommended requirements for financial performance and compliance audits, while the guidance on topics Identified (ISSAI 5000-5999) provides alternative guidance for reviewing identified topics or other matters of concern that may require special attention from SAIs.

Second: The concept of administrative reform and its importance

The general concept of administrative reform refers to it being an integrated package of necessary amendments and changes that the government makes in its public administration systems, which aim to contribute to solving structural problems, addressing the problems of overlap between the activities of its administrations, and making them more suitable for the requirements brought about by globalization, the information revolution, and other changes that surround them. The world in its various aspects, in a way that ensures improving performance levels and creating a qualitative shift in providing high-quality services to citizens, and achieving harmony and consistency with the requirements of achieving the state’s general policy goals (Anbar and Kazem, 2016)

Achieving administrative reform requires three basic factors: the political factor, the social factor, and the administrative factor. The political factor indicates that administrative reform is a political process that reshapes the relation between administrative authority and the rest of the elements of society. This implicitly demonstrates that the problems of the administrative apparatus stem from politics. It comes from the top of the political pyramid, and the social factor refers to the importance of the social environment and the necessity of taking it into account when carrying out the process of administrative reform, as it gives this process legitimacy and makes it accompanied by understanding and commitment, while the administrative factor refers to the efforts designed to bring about changes in the public administration systems in the country. In sites that were suffering from a defect to make them able to do their work effectively (Salama, N.D)

There are many definitions of administrative reform, including:

1. Administrative reform is a set of measures that are taken to address a group of behavioral deviations occurring in society or in some sectors of the state from the proper administrative path, regardless of whether these deviations are in the field of administration, individuals, organizations, or others. (Ezzat and Salem, 2014).
2. Administrative reform is organizational changes to solve administrative problems once and for all, meaning that reforms reflect organizational stability more than organizational change (Brunsson, 2006).
3. The United Nations definition indicated that major administrative reforms are nothing but special efforts aimed at attracting fundamental changes in public administration systems by improving one or more major elements in the administrative system, such as reforming the administrative structure, personnel affairs, or administrative processes (Al-Hajj, 2006).

From the previous presentation, the researchers believe that the success of any reform process is based on a set of elements, the most important of which is clarifying the ideas that support reform programmes, as well as putting them into effect, identifying their results, and addressing deficiencies, if any, along with formulating laws that lead to achieving all reform requirements and in a way that ensures development. Effective administration, as well as improving the performance of government units in order to become distinguished in providing their services to citizens.

In order to achieve the philosophy of administrative reform, it is necessary to make a radical change in the general structure of public administration and the overall administrative culture at the state level, and distribute roles, responsibilities and powers among the three authorities in a way that ensures transparency, accountability, efficiency, effectiveness and popular participation, and granting administrative and financial independence to the national and local parliamentary areas (Al-Shiha, 2013), in addition to activating the private sector mission by empowering it according to clear work mechanisms to contribute to various administrative, economic and social development efforts, and working hard and continuously towards coordinating administrative development efforts under one umbrella to ensure unification, integration and harmony of efforts and achieving optimal investment of the resources available for development and reform processes. administrative and raising the degree of its responsiveness to the current stages of work and future aspirations (Anbar, 2013).

Reform is a factor in administrative development, as it represents a process linked to administration and the development of the state, its activities and tasks. The more the state develops and the administration grows in it, the more the necessary efforts for the reform process appear. Administrative reform works to address various administrative problems, the most important of which is the decline in the level of performance required of government units, as well as On assisting the government in achieving its political and economic goals through the methods and techniques provided by reform that open horizons for leaders and managers to develop, implement and follow up integrated work programs in their units (Mahdi, 2013)

Third: The concept of performance and the motivations for improving it

Researcher’s differed in their approaches towards defining a specific definition of the term performance. It was defined as:

1. Performance is the act that leads to the completion of work as it should be done, and which is characterized by comprehensiveness and continuity. Therefore, in this sense, it is considered the determinant of the success of the unit and its survival in its target markets. It also reflects at the same time the extent of its ability to adapt to its environment or its failure to achieve The required adaptation (Sharaf El-Din, 2012)
2. Performance is the extent to which goals are achieved through the optimal use of resources, and then a comprehensive, integrated, and dynamic system. It requires following the process and continuous improvement process. It is also multi-criteria, as it focuses on cost, time, and quality (Yahyawi, 2007)
3. Performance is the implementation of actions based on setting a goal or a set of goals, taking into account the consequences of these actions. (Wafa, 2011)
4. Performance is the sum of the economic, environmental, and social results. Economic performance includes financial performance, operational performance, and organizational effectiveness and is measured using financial statements. Environmental performance is based on the effective contribution of the economic unit to the development of its environment by alleviating environmental pollution and reducing Waste and the economy of resources and energy, while social performance is based on making human resources active players in the unit by achieving economic and social well-being (Sharafi, 2016)

The researchers tend to adopt the latter definition because it includes all economic, environmental, and social aspects.

As for the term performance improvement, it refers to the comprehensive method for treating the problems that the economic unit suffers from. It is an organized process that begins by comparing the current situation with the desired situation for individual performance and the economic unit and trying to identify the gap in performance, and then analyzing the causes to find out the effect of the work environment on performance and then taking action. Appropriate procedures to improve it, and this may include reviewing and evaluating the system, providing new means and equipment, designing a new rewards system, selecting and changing the locations of employees and training them. When one or more of these procedures are agreed upon, they are actually applied and then the results of the application are evaluated.

Third: The relation between the AFROSAI-E standards and achieving administrative reform and improving performance.

The AFROSAI-E standards have an important role in this context, as they are detailed guidelines that provide a general framework to ensure that auditors have competence, integrity, objectivity and independence in planning, implementing and reporting the results of their work, leading to revealing areas of shortcomings in the performance of government units and recommending improvement in the future. The Auditing standards specify the conditions that must be met by the auditor and the Audit Institution to practice work efficiently and effectively. They describe the academic qualifications and practical experience, as well as the specialization and conditions of independence, objectivity, and necessary care that the auditorr and the higher audit institution must have. For supervising, so that they can carry out auditing tasks efficiently and effectively, ensuring the preservation of public funds, achieving the requirements of transparency and accountability, and achieving economic and social goals through optimal exploitation of public funds (Al-Dais, 2005).

It is known that in every internal or external work environment, some negative practices and phenomena may emerge as a result of the political and economic conditions and perhaps the security conditions that a country is going through, such as the spread of corruption, bribery, job laxity, lack of a sense of responsibility, and weak accountability procedures in general, which cause administrative deviations to occur. It requires taking steps towards administrative reform and improving performance, as administrative deviations, from the researcher’s point of view, are violations committed by workers in the economic unit or its management while performing the tasks and duties assigned to them, and weak adherence to laws, instructions, and work ethics.

In the field of financial audit, and because of the variables and negative phenomena surrounding the work environment of the units as well as the financial audit institution, it is possible that the above affects the efficiency of the performance of those units, as well as the efficiency of the performance of the financial audit institution, in a way that causes a decline in the level and quality of the services they provide to society, especially what It is related to exposing cases of corruption and failure in monitoring public funds and ensuring the optimal use of available resources. Therefore, the matter requires the availability of specific performance standards that guarantee the safety of work and the resulting results. (Noor et al., 2007)

In this context, the researcher’s emphasizes the importance of having financial audit standards that are binding for workers in financial audit institution, as they are a guide to carrying out supervising efficiently and effectively and in a way that reveals and limits cases of corruption and failure to perform the duties and tasks assigned to staff in unit’s subject to the supervision of those institution, and to reach the required level of performance.

In the same context, the Bali Declaration emphasized that in order to be able to impose credibility and encourage reform in order to achieve effective and efficient management in the public sector, SAIs need to maintain the highest professional standards and adopt practices and approaches based on… Standards are considered one of the most productive means for carrying out their oversight mission in order to prove their existence and achieve quality in the oversight work they perform and the observations they discover and the recommendations they make (Bali Declaration, 1988).

The (INTOSAI) provide an opportunity for less developed SAIs to compare their work with international best practices, but before these SAIs can work with these standards they must secure the necessary human resource base. The work of INTOSAI and regional working groups such as ASOSAI is now focused on disseminating standards, building awareness, and developing the necessary knowledge and expertise to align oversight work with standards (Rai, 2013).

Through the review of the AFROSAI-E standards, the researcher’s believes that they are guidelines whose application leads to improving the performance of SAIs, and this is reflected in improving the performance of the units subject to their oversight and achieving the required administrative reform through the characteristics that workers in those SAIs must possess, the most prominent of which is independence, which It is considered one of the basics of its work, as the Mexico Declaration on Independence, standards (ISSAI 10) and (ISSAI 11) issued in 2013, stressed the necessity of forming independent oversight bodies that supervise the monitoring of work in both governmental and private units.

The Lima Declaration also stressed that special attention should be paid to the professional development of all employees of regulatory agencies, through local and international training programs. Such development must be supported by all possible financial and organizational means, and must include knowledge of new technologies in management, including automated data processing, as These programs have a role in increasing the effectiveness of the training process of all kinds, linking training to improving performance, enhancing cases of creativity and development, working to develop training plans that are commensurate with the requirements determined by regulatory bodies organizations, and cooperating between training centers and institutes to meet those requirements at a high scientific and professional level.

In our present world, we find that an ideal, orderly society is characterized by the presence of basic conditions represented by transparency and accountability. The INTOSAI has issued many approved standards in this field, the most important of which are Standard (20) on the principles of transparency and accountability, and Standard (21) on the applications of transparency and accountability. The aim of issuing these two standards is to advance these principles in order to help the supreme financial audit institutions to carry out their work objectively, impartially and independently in the field of identifying violations and determining the responsibilities resulting from them. The application of these standards works to achieve reform in government units.

Therefore, providing a high degree of transparency and accountability enhances the fight against corruption, reduces deviations and transgressions, and works to improve behaviors, which makes engaging in corruption inconsistent with values, moral goals, and integrity. This requires the use of comprehensive, continuous, and diverse political, legal, and public means. The application of transparency also requires the necessity of Commitment of all departments to this and strengthening the role of accountability and oversight aimed at achieving transparency, as well as working to understand business transparency through feedback and continuous monitoring of the results of these actions and reporting this to the beneficiaries.

Professional ethics is considered a set of organizational principles or values and work and behavior charters issued by professional organizations (Arens et al., 2013), and personal and professional ethics differ from one person to another, and such differences and discrepancies become clear to the observer regarding the extent of response or not, whether by temptation or coercion, to Everything that leads him to actions that do not fit with ethical standards, such as negligence in work, bias, weak objectivity, betrayal of trust, or favoritism for a particular party when writing his reports. Therefore, work and guidance must always be done on the necessity of taking into account personal and professional ethical standards and adhering to them (Mahmoud et al., 2011 AD).

INTOSAI has focused on establishing international ethics for the auditing profession in the public sector, which are implemented by all employees of the Supreme Audit Authority, including the head of the agency. These ethics are represented by trust, honesty, credibility, integrity, objectivity, independence, and impartiality. (ISSAI 30)

In the context of clarifying the role of international standards for supreme audit institutions in achieving administrative reform and improving performance, he discussed the second level of INTOSAI standards for quality control (ISSAI 40), which emphasizes achieving efficiency and effectiveness, which in turn leads to improving the performance of the supreme financial audit institution and the unit’s subject to its supervision.

From the above, the researchers believe that the international standards for SAIs, especially the first and second levels, which are represented by the basic principles that must be available in SAIs, have a clear impact in achieving administrative reform and improving the performance of government units by providing a scientific approach on which the SAI is based. Finance in confronting all factors of corruption, dysfunction and other factors.

Figure (2): The relation of AFROSAI-e standards to achieving administrative reform and improving performance

The previous figure shows the relation of AFROSAI-E standards (issued by INTOSAI for the first and second levels of SAIs to achieve administrative reform and improve the performance of the audit institutions themselves and then the performance of the economic unit’s subject to their supervision.

The third axis: Presentation and analysis of the questionnaire results

The apparent validity of the tool was verified by presenting the questionnaire to a group of arbitrators in the field of accounting in Sudanese universities to carry out measurement and evaluation, to ensure the clarity and linguistic integrity of the expressions and the extent to which the paragraph belongs and is measured to the field it was prepared to measure. Their observations were taken into consideration and the questionnaire paragraphs were modified to suit the arbitrators’ proposed amendments.

Tests were conducted taking into account the consistency of the questionnaire items to confirm the initial tests of consistency by determining the (Alpha Cronbach’s) coefficient. To confirm consistency, tests (validity and reliability) were conducted for each group of questions consisting of each axis separately, then the test was conducted for all paragraphs at the level of the questionnaire as a whole. The results were as follows:

Table (1): Results of the validity and reliability test for the study’s axes

The Cronbach’s alpha coefficient showed ranging from 0.981 to 0.991, which are high results that are considered very good, which achieves reliability coefficients that ranged from 99.0% to 99.2% for the different axes, and in the general framework of the consistency of the questionnaire items, it achieved a rate of 99.5%, which are good rates. Which indicates the stability of the analysis results, and if the questionnaire is redistributed again, results approaching those achieved in the current analysis can be achieved, with the possibility of minor changes that do not affect the overall results.

First: Presenting the analysis results of the first axis statements, “The role of applying the AFROSAI-E standards in achieving administrative reform and improving performance in Sudan.”

Table (2): The first axis Statements

1. Regarding the first statement, the agreement percentage (strongly agree 45.00% and agree 31.70%) amounted to 76.70%, supported by the value of the mean of (4.13) with a standard deviation (S.D) of 0.982, which suggests the statistical decision to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the first statement (TAB. 2).
2. Regarding the second statement, the agreement percentage amounted to 87.70%, with the mean of (4.15), and (S.D) of 0.777, which suggests to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the second statement (TAB. 2).
3. Regarding the third statement, the agreement percentage amounted to 88.30%, with the mean of (4.20), and (S.D) of 0.732, which suggests to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the third statement (TAB. 2).
4. Regarding the fourth statement, the agreement percentage amounted to 85.00%, with the mean of (4.10), and (S.D) of 0.838, which suggests to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the fourth statement (TAB. 2).
5. Regarding the fifth statement, the agreement percentage amounted to 81.70%, with the mean of (4.02), and (S.D) of 0.833, which suggests to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the fiifth statement (TAB. 2).
6. Regarding the sixeth statement, the agreement percentage amounted to 90.00%, with the mean of (4.20), and (S.D) of 0.708, which suggests to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the sixeth statement (TAB. 2).
7. Regarding the seventh statement, the agreement percentage amounted to 83.30%, with the mean of (4.05), and (S.D) of 0.832, which suggests to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the seventh statement (TAB. 2).
8. Regarding the eight’s statement, the agreement percentage amounted to 80.00%, with the mean of (4.07), and (S.D) of 0.778, which suggests to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the eigbbht’s statement (TAB. 2).

Table (3) shows the ranalysis esults of the study sample’s answers in the field of the contribution of applying international standards for supreme audit institutions to achieving administrative reform and improving performance

Table (3): The role of applying the AFROSAI-E standards (International Standards for Supreme Audit Institutions – INTOSAI) in achieving administrative reform and improving performance

 Second: Presentation and analysis of the results of the second axis, “Requirements of the AFROSAI-E standards (International Standards for Supreme Audit Institutions – INTOSAI) in the Office of the Auditor General in Sudan.”

Table (4): Statements of the second axis

1. Regarding the first statement, the agreement percentage (strongly agree 35.70% and agree 38.30%) amounted to 74.00%, supported by the value of the mean of (4.08) with a standard deviation (S.D) of 0.850, which suggests the statistical decision to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the first statement (TAB. 5).
2. Regarding the second statement, the agreement percentage amounted to 77.70%, with the mean of (4.02), and (S.D) of 0.833, which suggests to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the second statement (TAB. 5).
3. Regarding the third statement, the agreement percentage amounted to 90.00%, with the mean of (4.28), and (S.D) of 0.691, which suggests to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the third statement (TAB. 5).
4. Regarding the fourth statement, the agreement percentage amounted to 90.00%, with the mean of (4.30), and (S.D) of 0.696, which suggests to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the fourth statement (TAB. 5).
5. Regarding the fifth statement, the agreement percentage amounted to 90.00%, with the mean of (4.28), and (S.D) of 0.739, which suggests to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the fiifth statement (TAB. 5).
6. Regarding the sixeth statement, the agreement percentage amounted to 90.00%, with the mean of (4.32), and (S.D) of 0.701, which suggests to reject the null hypothesis and accept the study hypothesis within the limits of the mentiond in the sixeth statement (TAB. 5).

Table (5) below shows the results of the study sample’s answers regarding “Requirements of the AFROSAI-E standards in (NAC) in Sudan”:

Table (5): Requirements for applying AFROSAI-E standards in (NAC) Sudan

 Thus, the researcher’s concludes that there is statistical evidence to accept the hypothesis that proves the existence of a statistically significant relation between applying the AFROSAI-E standards and the achievement of administrative reform and improvement of performance in the National; Audit Chamber (NAC) Sudan and the unit’s subject to its oversight in Sudan.

Fourth axis: results and recommendations

First: Results

1. The AFROSAI-E standards (International Standards for Supreme Audit Institutions Issued by INTOSAI) provide detailed guidance that specifies a general framework to ensure that those in charge of the Audit process possess competence, integrity, and independence in planning, implementing, and reporting the results of their work, which provides a guarantee for the effectiveness of the supervision process and the disclosure of any Deficiencies in the performance of the National Audit Chamber – Sudan (NAC) and the units subject to its supervision and improving their performance.
2. Adopting a specific mechanism to publish the (NAC) reports periodically supports increased transparency, accountability, and the growth of community awareness of the value of financial audit reports.
3. The commitment to developing and adapting the auditing standards by (NAC) in accordance with the AFROSAI-E standards and adopting them is one of the means required to increase the effectiveness of financial auditing, to advance the administrative reform requirements of the supreme audit institutions and improve their performance, thus improving the performance of the unit’s subject to their supervision and ensuring the optimal use of public resources and preserving them from waste and misuse.
4. The application of AFROSAI-E standards supports achieving administrative reform and improving the performance of the (NAC) and the performance of the unit’s subject to its supervision by strengthening the following areas:
5. Financial and administrative independence of the (NAC) and its affiliated institutions.
6. Follow up on the remarks contained in the reports of the (NAC) to overcome deficiencies and introduce improvements in the performance of audited entities.
7. Adopting training and development programs to raise the professional efficiency of the (NAC) to achieve administrative reform by providing scientifically and practically qualified cadres.

Second: Recommendations

Regarding the study results, the following recommendations can be made:

1. The importance of providing requirements to facilitate compliance with AFROSAI-E standards (international standards for supreme audit institutions), including:
2. It is necessary to adapt the laws and regulations in force in the National Audit Chamber (NAC) in accordance with the AFROSAI-E standards and eliminate any conflict between them.
3. Preparing a team of AFROSAI-E standards specialized trainers, in cooperation with the International Organization of INTOSAI, whose responsibility will be to train the staff of (NAC).
4. Conducting a number of auditing tasks (planning, implementing, monitoring, evaluating, and writing reports about them) based on AFROSAI-e, and with the help of trainers in applying these standards, while creating an active knowledge community by providing a knowledge portal on the Internet, which would achieve broader communication between INTOSAI standards trainers and (NAC) staff.
5. Spreading the culture of applying the AFROSAI-E standards (the international standards for supreme audit institutions issued by INTOSAI) and supporting them from the (NAC) at all levels, with the need to support communication with the rest of the international, regional and Arab professional organizations and benefit from the experiences of other countries in the field of adopting these standards. Or compatibility with it.

Sources and references

First: Books in Arabic

1. Arens, Alvin et al., Auditingb and Assurance Services: An Integrated Introduction, translated by Al-Ashmawy, Muhammad Abdel Fattah and Anam, Gharib Jabr Jabr, Riyadh, Al-Marreikh Publishing House, 2013.
2. Abdel Moneim Al-Gharib, International Organization of Supreme Audit Institutions, Kuwait, Audit Bureau, 2005.
3. Nour, Ahmed Muhammad, and others, Advanced Studies in Auditing, Alexandria, University House, 2007.

Second: Official published documents

1. Lima Declaration, Basic Principles of Financial Supervision, Lima – Peru, 1977 AD.
2. Bali Declaration, The Role of Financial Supervision in Supporting Reform to Achieve Highly Efficient Public Administration and Management of institutions, Indonesia, 1988.
3. Systematic Audit Guide – AFROSAI-E, issued by the Sudan National Audit Chamber (NAC), November 2013.

Third: Academic studies

1. Al-Hajj, Muhammad Ahmed Sayed Ahmed, Administrative Reform between Theory and Practice, Case Study, Master’s Thesis, Institute for Studies in Public Administration and Federal Government, University of Khartoum, 2006.
2. Al-Dais, Munir Abdullah Naji, The extent of application of the auditing standards of the International Organization of Supreme Audit Institutions (INTOSAI) in the Central Organization for supervision and Accounting in Yemen, Master’s thesis, College of Finance and Business Administration, Al-Bayt University, Amman, 2005.
3. Charafi, Khalil, The role of total quality management in improving the performance of higher education institutions, case study, doctoral dissertation, Faculty of Economic Sciences, Commercial Sciences and Management Sciences, Mohamed Khaydar University – Biskra, 2016.
4. Sharaf El-Din, Moamen, The role of operations management in improving the performance of an economic institution, case study, Master’s thesis, Faculty of Economic, Commercial and Management Sciences, Farhat Abbas University – Setif, 2012.

Fourth: Scientific publications and periodical publications

1. Al-Shiha, Adnan, The Administrative Reform Process from Bureaucracy to Local Parliamentary Councils, Administrative Development Magazine issued by the Public Relations and Media Department at the Institute of Public Administration, Issue 109, 2013.
2. Al-Azzawi, Enas Khudair, The role of external auditingb in administrative reform – a research submitted to participate in the second annual scientific conference held by the Federal Financial Audit Office, held 12/4/5/2013, Baghdad, 2013.
3. Salama, Salman, Administrative Reform, published research, electronic magazine, Damascus University, Faculty of Economics, Damascus, (N.D).
4. Ezzat, Maha Farouk and Salem, Adel Talib, The importance of factors influencing administrative reform to confront corruption: applied research, electronic magbazine, published research, Iraq, 2014.
5. Anbar, Aseel Jabbar, Federal Financial The Federal Bureau’s of Financial Supervision on executive agencies and its role in achieving administrative reform and supporting government performance, research submitted to the second annual scientific conference, held 4-5/12/2013, Baghdad, 2013.
6. Anbar, Aseel Jabbar and Kazem, Hadeel Mahdi, 2016, The effectiveness of monitoring public funds regbardingb the phenomenon of internal displacement and its impact on the requirements of administrative reform: submitted research. For the Eleventh International Scientific Conference at the University of Karbala, Iraq, April 2016.
7. Mahmoud, Saddam Muhammad, Hussein and Ahmed, Ali Ibrahim, Muhammad Hamid, The impact of the administrative accountant’s ethical standards on the quality of financial reporting information, a case study, Anbar University Journal of Economic and Administrative Sciences, Volume 4, Issue 7, 2011.
8. Muhammad, Muwaffaq Abdel Hussein, The Federal Bureau’s of Financial Supervision on executive agencies and its role in achieving administrative reform and supporting government performance, research submitted to the second annual scientific conference, held 4-5/12/2013, Baghdad, 2013.
9. Mahdi, Zainab Abdel-Daem, The role of Internal audit in administrative reform and supporting government performance, research submitted to the second annual scientific conference, held 4-5/12/2013, Baghdad, 2013.
10. Wafaa, Rice, The role of organizational learning in improving the competitive performance of business organizations, research presented to the international forum held under the title: Intellectual Capital in Arab Business Organizations in Modern Economies, 13-14/12/2011, Algeria, 2011.
11. Yahyawi, Elham, 2007, Quality as an input for improving the productive performance of industrial institutions in Algeria: A field study at the Ain Touta Cement Company, Al-Baheth Sci. Magbazine, Volume, No. 5, 2007.

Fifth: Foreign sources

1. Brunsson ،Nils (2006) ” Administrative reforms as routines“، Scandinavian Journal of Management، Vol 22، Issue 3.
2. Dye، Kenneth M & Rick، Stapenhurst (1998), Pillars of Integrity: The Importance of Supreme Audit Institutions in Curbing Corruption, The Economic Development Institute of the World Bank.
3. Rai، Viond (2013), International Journal of Government Auditing, 40, No. 30.