The Role of Contemporary Trends in External Auditing on Strategic Financial Decision-Making (A Field Study on Audit Offices Operating in North Kordofan State)

This study examines the role of modern external auditing trends in strategic financial decision-making. the problem of study represented in stopping on the role of modern trends in external auditing in strategic financial decision-making, and is defined by the following main question: What is the role of modern external auditing trends in strategic financial decision-making? The study aimed to identify the role of strategic auditing in strategic financial decision-making within banks. and it tested the following hypotheses: Hypothesis 1: Strategic auditing helps in strategic financial decision-making; Hypothesis 2: Continuous auditing helps in strategic financial decision-making; and Hypothesis 3: Peer review helps in strategic financial decision-making. The study reached for  several findings, including that modern external auditing trends enhance the quality of strategic financial information. The study also recommended by several recommends, including promoting the application of modern external auditing trends such as digital auditing and risk-based auditing to guarantee the accuracy of financial information and support strategic decisions.