{"id":3331,"date":"2024-07-27T18:02:18","date_gmt":"2024-07-27T18:02:18","guid":{"rendered":"http:\/\/journal.ziu-university.net\/?p=3331"},"modified":"2024-07-27T18:02:19","modified_gmt":"2024-07-27T18:02:19","slug":"%d8%af%d9%88%d8%b1-%d8%ac%d9%88%d8%af%d8%a9-%d8%a7%d9%84%d9%85%d8%b1%d8%a7%d8%ac%d8%b9%d8%a9-%d8%a7%d9%84%d8%af%d8%a7%d8%ae%d9%84%d9%8a%d8%a9-%d9%81%d9%8a-%d8%aa%d8%ad%d8%b3%d9%8a%d9%86-%d8%ac%d9%88","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=3331","title":{"rendered":"\u062f\u0648\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0638\u0644 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0643\u0623\u062d\u062f \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062d\u0648\u0643\u0645\u0629\u00a0&#8220;\u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0628\u0645\u062f\u064a\u0646\u0629 \u0645\u0635\u0631\u0627\u062a\u0629&#8221;"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u0644\u062e\u0635:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp;&nbsp;&nbsp; \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u062f\u0648\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0638\u0644 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0643\u0623\u062d\u062f \u0645\u0628\u0627\u062f\u0626 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0628\u0645\u062f\u064a\u0646\u0629 \u0645\u0635\u0631\u0627\u062a\u0629\u060c \u0648\u0627\u062a\u0628\u0639\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0628\u0648\u0627\u0633\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629\u060c \u0648\u0643\u0627\u0646\u062a \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0642\u0633\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0628\u0645\u062f\u064a\u0646\u0629 \u0645\u0635\u0631\u0627\u062a\u0629\u060c \u0648\u062a\u0645 \u062a\u0648\u0632\u064a\u0639 (50) \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0648\u062a\u0645 \u0627\u0633\u062a\u0631\u062c\u0627\u0639 (46) \u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0648\u062a\u0645 \u062a\u062d\u0644\u064a\u0644\u0647\u0627 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0627\u062d\u0635\u0627\u0626\u064a (SPSS)\u060c \u0648\u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0627\u0644\u0646\u062a\u0627\u0626\u062c.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;&nbsp; \u0648\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649: \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0628\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0638\u0644 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0643\u0623\u062d\u062f \u0645\u0628\u0627\u062f\u0626 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0628\u0645\u062f\u064a\u0646\u0629 \u0645\u0635\u0631\u0627\u062a\u0629\u060c \u0648\u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0628\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0643\u0623\u062d\u062f \u0645\u0628\u0627\u062f\u0626 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u0648\u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0643\u0623\u062d\u062f \u0645\u0628\u0627\u062f\u0626 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629 \u0648\u0627\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0628\u0645\u062f\u064a\u0646\u0629 \u0645\u0635\u0631\u0627\u062a\u0629. <strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0625\u0641\u062a\u062a\u0627\u062d\u064a\u0629: \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\"><strong>Abstract:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">&nbsp;&nbsp;&nbsp;&nbsp; The study aimed to identify the role of the quality of internal audit in improving the quality of financial reports in light of accounting disclosure as one of the principles of corporate governance in commercial banks in Misurata city. The study followed the descriptive analytical approach by collecting data using a questionnaire. The study sample comprises some employees in the administration, internal auditors, and employees of Audit Department of commercial banks operate in Misurata city. (50) questionnaires distributed, (46) of them retrieved and analyzed using SPSS, and the results obtained.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">\u00a0\u00a0 The study concluded that there is a positive relation between the quality of internal audit and the improvement of the quality of financial reports in light of accounting disclosure as one of the principles of corporate governance in commercial banks that operate in Misurata city, and there is a positive relation between the quality of internal audit and accounting disclosure as one of the principles of corporate governance in commercial banks subject matter of this study. Further; there is a positive relations between accounting disclosure as one of the principles of corporate governance and the quality of financial reports in terms of suitability and reliability in commercial banks operate in Misurata city.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\"><strong>Key words :<\/strong> Quality of International Audit, Quality of Financial Reports, Corporate Governance, Accounting Disclosure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0639\u062f\u0627\u062f : <\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623. \u064a\u0648\u0633\u0641 \u0645\u062d\u0645\u062f \u0623\u0628\u0648\u062e\u062a\u0627\u0644\u0629<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0645\u0635\u0631\u0627\u062a\u0629<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062f. \u0623\u062d\u0645\u062f \u0645\u062d\u0645\u062f \u0627\u0644\u062a\u064a\u0631<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 \u0645\u0635\u0631\u0627\u062a\u0629<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0645\u0635\u0631\u0627\u062a\u0629<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1BAdIDOuNnMOBN1pb3hRlO5pRsnZUxQxb\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">\u062a\u062d\u0645\u064a\u0644<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"3331\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0644\u062e\u0635: &nbsp;&nbsp;&nbsp;&nbsp; \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0644\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u062f\u0648\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0638\u0644 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0643\u0623\u062d\u062f \u0645\u0628\u0627\u062f\u0626 \u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0644\u0629 \u0628\u0645\u062f\u064a\u0646\u0629 \u0645\u0635\u0631\u0627\u062a\u0629\u060c \u0648\u0627\u062a\u0628\u0639\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0628\u0648\u0627\u0633\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629\u060c \u0648\u0643\u0627\u0646\u062a \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0628\u0642\u0633\u0645 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[122],"tags":[],"class_list":["post-3331","post","type-post","status-publish","format-standard","","category----2"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3331","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3331"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3331\/revisions"}],"predecessor-version":[{"id":3332,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/3331\/revisions\/3332"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3331"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3331"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}