{"id":3962,"date":"2025-02-27T16:25:18","date_gmt":"2025-02-27T16:25:18","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=3962"},"modified":"2025-02-27T16:25:19","modified_gmt":"2025-02-27T16:25:19","slug":"%d8%af%d8%b1%d8%ac%d8%a9-%d8%aa%d8%b7%d8%a8%d9%8a%d9%82-%d9%86%d8%b8%d8%a7%d9%85-%d8%a7%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d8%af%d8%a7%d8%ae%d9%84%d9%8a%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=3962","title":{"rendered":"\u062f\u0631\u062c\u0629 \u062a\u0637\u0628\u064a\u0642 \u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0631\u0628\u062d\u064a\u0629 \u0641\u064a \u0627\u0644\u0634\u0645\u0627\u0644 \u0627\u0644\u0633\u0648\u0631\u064a"},"content":{"rendered":"\n

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Abstract:<\/strong><\/p>\n\n\n\n

This study aimed to evaluate the degree of implementation of the internal control system in non-profit organizations in northern Syria. The study population consisted of 700 workers in various humanitarian organizations. A random sample of 70 workers was selected, representing 10% of the population, and a questionnaire was used as the data collection tool. The study adopted a mixed methodology that combines quantitative and qualitative approaches, enabling a comprehensive understanding of the internal control system.<\/p>\n\n\n\n

The results showed that the degree of implementation of the internal control system was significant, with the “control environment” dimension receiving the highest level of agreement, while “monitoring and internal control” ranked last but still showed a high level of agreement. Statistically significant differences were found in the average responses of the sample based on variables such as educational qualifications and years of service, with differences favoring those with a degree in Business Administration and those with more than 10 years of experience.<\/p>\n\n\n\n

The study’s recommendations included increasing awareness of the role of internal control, enhancing control activities, and maintaining a sustainable control environment. It also suggested strengthening internal controls and procedures, leveraging Business Administration qualifications, and allocating continuous training programs to enhance competencies. Finally, it recommended conducting periodic evaluations of the effectiveness of the internal control system to ensure continuous improvement.<\/p>\n\n\n\n

Keywords:<\/strong> internal control, non-profit organizations, northern Syria, evaluation, management<\/strong><\/p>\n\n\n\n

\u0627\u0639\u062f\u0627\u062f <\/p>\n\n\n\n

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Dr. Khalel AlhamoAlhamdan<\/strong><\/td>Ahmad Abdulkarim Al-Yousef<\/strong><\/td><\/tr>
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<\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"

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