Abstract

Objectives: This study aimed to examine the main role of internal control of corporate governance on performance evaluation and reducing investment risk at Khartoum Stock Exchange Market. However, the study tried to illustrate concepts of corporate governance and elements of internal control to major its role on improving performance and reducing investment risk. Methods: The study has adopted both analytical descriptive and historical approaches. Study society were fixed about 200 staff representing all staff of Khartoum Stock Exchange. A questioner has been designed and distributed to all society. Results: This study has reached some findings and results among them that: There is a statistical correlation between Internal Control of Corporate Governance and Performance Evaluation at Khartoum Stock Exchange Market. Also, there is statistical correlation between Internal Control of Corporate Governance and Reducing Investment Risk at Khartoum Stock Exchange Market. Conclusion: Based on these findings this study has suggested several recommendations such as it is necessary to spread awareness of internal corporate control among staff of companies and to commit with process of internal control. Management must conduct further studies on role of internal control in reducing investment risk.