{"id":4087,"date":"2025-04-05T16:38:59","date_gmt":"2025-04-05T16:38:59","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4087"},"modified":"2025-04-05T16:39:00","modified_gmt":"2025-04-05T16:39:00","slug":"%d8%a3%d8%ab%d8%b1-%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%b8%d9%84-%d8%a7","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4087","title":{"rendered":"\u0623\u062b\u0631 \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 \u0638\u0644 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629 “\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0628\u0645\u062f\u064a\u0646\u0629 \u0633\u0628\u0647\u0627”"},"content":{"rendered":"\n

\u0627\u0644\u0645\u0644\u062e\u0635:<\/strong><\/p>\n\n\n\n

\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0645\u0639\u0631\u0641\u0629 \u0623\u062b\u0631 \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 \u0638\u0644 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0645\u062f\u064a\u0646\u0629 \u0633\u0628\u0647\u0627. \u0648\u0644\u0628\u064a\u0627\u0646 \u0630\u0644\u0643 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0641\u064a \u0627\u0639\u062f\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646 \u0643\u0623\u062f\u0627\u0629 \u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u062a\u0648\u0632\u064a\u0639\u0647 \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646\u060c \u0628\u0627\u062e\u062a\u064a\u0627\u0631 \u0639\u064a\u0646\u0629 \u0639\u0634\u0648\u0627\u0626\u064a\u0629 \u0628\u0644\u063a\u062a \u0627\u0644\u0639\u064a\u0646\u0629 (84) \u0645\u0646 \u0627\u0644\u0627\u0641\u0631\u0627\u062f\u060c \u0648\u0627\u0633\u062a\u062e\u062f\u0645 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u062d\u0635\u0627\u0626\u064a (SPSS) \u0644\u0625\u062f\u062e\u0627\u0644 \u0648\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u060c \u0648\u0627\u062e\u062a\u0628\u0627\u0631 \u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u062e\u0644\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u0631\u0641\u0636 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0635\u0641\u0631\u064a\u0629 \u0648\u0642\u0628\u0648\u0644 \u0627\u0644\u0641\u0631\u0636\u064a\u0629 \u0627\u0644\u0628\u062f\u064a\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0635 \u0639\u0644\u0649 \u0623\u0646 \u0647\u0646\u0627\u0643 \u0627\u062b\u0631 \u0645\u0639\u0646\u0648\u064a \u0630\u0648 \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0638\u0644 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629, \u0648\u0642\u0628\u0648\u0644 \u0627\u0644\u0641\u0631\u0636\u064a\u062a\u064a\u0646 \u0627\u0644\u0635\u0641\u0631\u064a\u062a\u064a\u0646 \u0648\u0631\u0641\u0636 \u0627\u0644\u0628\u062f\u064a\u0644\u0629 \u0628\u0627\u0646\u0647 \u0644\u0627 \u064a\u0648\u062c\u062f \u0641\u0631\u0648\u0642 \u0645\u0639\u0646\u0648\u064a\u0629 \u0641\u064a \u0625\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646 \u0639\u0646\u062f \u0645\u0633\u062a\u0648\u0649 \u0645\u0639\u0646\u0648\u064a\u0629 0.05 \u062a\u0639\u0632\u0649 \u0644\u0644\u0645\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0634\u062e\u0635\u064a\u0629 (\u0627\u0644\u0646\u0648\u0639\u060c \u0627\u0644\u0645\u0633\u0645\u0649 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u060c \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u060c \u0627\u0644\u062a\u062e\u0635\u0635 \u0627\u0644\u0639\u0644\u0645\u064a\u060c \u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629) \u060c \u0628\u0646\u0627\u0621\u0627 \u0639\u0644\u0649 \u0630\u0644\u0643 \u0642\u062f\u0645 \u0627\u0644\u0628\u0627\u062d\u062b \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0645\u0646 \u0634\u0627\u0646\u0647\u0627 \u0627\u0646 \u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0644\u064a\u0628\u064a\u0629. <\/p>\n\n\n\n

\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629\u060c \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a. <\/strong><\/p>\n\n\n\n

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

The study aimed to examine the impact of implementing an internal control system in the context of electronic accounting data processing in commercial banks in Sebha. To achieve this, the analytical descriptive approach was used to design a questionnaire as the primary tool for data collection. The questionnaire was distributed to a sample of financial employees and internal auditors, with a random sample size of 84 individuals. The Statistical Package for the Social Sciences (SPSS) was used to input and analyze the data and test the study’s hypotheses. The study concluded by rejecting the null hypothesis and accepting the alternative hypothesis, which states that there is a statistically significant impact of the internal control system in the context of electronic accounting data processing. Additionally, the study accepted the two null hypotheses and rejected the alternative hypothesis, indicating that there are no significant differences in respondents’ answers at a significance level of 0.05 attributed to personal variables (gender, job title, educational level, academic specialization, and work experience). Based on these findings, the researcher provided several recommendations aimed at enhancing the level of electronic processing in Libyan commercial banks.<\/p>\n\n\n\n

Keywords: Internal Control, Accounting Data, Electronic Processing System.<\/strong><\/p>\n\n\n\n

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

\u0639\u0645\u0631 \u0645\u062d\u0645\u062f \u0625\u0633\u0645\u0627\u0639\u064a\u0644 \u0627\u0644\u0634\u0631\u064a\u0641<\/strong><\/td><\/tr>
Omar Mohamed Ismail Al-Sharif<\/strong><\/td><\/tr>
\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u2013 \u062c\u0627\u0645\u0639\u0629 \u0633\u0628\u0647\u0627<\/td><\/tr><\/tbody><\/table><\/figure>\n\r\n\t\t
\r\n\t\t\t
\r\n\t\t\t\t
\r\n\t\t\t\t\t
\r\n\t\t\t\t\t\t<\/span><\/span>\r\n\t\t\t\t\t\t

<\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t
<\/i>Download<\/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
\r\n\t\t\t\t\r\n\t\t\t\t\t\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t\t\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
\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t<\/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>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"

\u0627\u0644\u0645\u0644\u062e\u0635: \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0645\u0639\u0631\u0641\u0629 \u0623\u062b\u0631 \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 \u0638\u0644 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0628\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0645\u062f\u064a\u0646\u0629 \u0633\u0628\u0647\u0627. \u0648\u0644\u0628\u064a\u0627\u0646 \u0630\u0644\u0643 \u062a\u0645 \u0627\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a \u0641\u064a \u0627\u0639\u062f\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646 \u0643\u0623\u062f\u0627\u0629 \u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u062a\u0648\u0632\u064a\u0639\u0647 \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0645\u0646 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646\u060c \u0628\u0627\u062e\u062a\u064a\u0627\u0631 \u0639\u064a\u0646\u0629 \u0639\u0634\u0648\u0627\u0626\u064a\u0629 \u0628\u0644\u063a\u062a \u0627\u0644\u0639\u064a\u0646\u0629 (84) \u0645\u0646 \u0627\u0644\u0627\u0641\u0631\u0627\u062f\u060c \u0648\u0627\u0633\u062a\u062e\u062f\u0645 \u0628\u0631\u0646\u0627\u0645\u062c …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[137],"tags":[],"class_list":["post-4087","post","type-post","status-publish","format-standard","","category----1"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4087","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=4087"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4087\/revisions"}],"predecessor-version":[{"id":4088,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4087\/revisions\/4088"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}