Fraud and Internal Control in Sudan's Insurance Industry: An Overview
List of Authors
Abdelwahab Ahmed Ibrahim, Leem Ahmed Hussein, Leina Samir Abdallah, Nosaiba Mohammed Ahmed, Sara Mohammed Musa, Tasneem Mohammed Mosadag
Keyword
Fraud, Internal Control, Insurance, Sudan
Abstract
This research examined the role of internal controls in mitigating insurance fraud in Sudan, emphasizing the critical connection between robust internal systems and reduced fraudulent activities. The findings demonstrated that effective internal controls account for a significant portion of fraud detection success. However, the current war in Sudan has amplified systemic challenges, disrupted the operations of companies and undermined regulatory enforcement. This instability exacerbates existing vulnerabilities in the insurance sector, making fraud prevention even more critical but harder to achieve. Despite these challenges, the study offers valuable insights into the industry’s gaps and highlights opportunities to strengthen its resilience through better regulatory frameworks, technological adoption, and collaborative measures.