{"id":4679,"date":"2025-10-29T19:42:00","date_gmt":"2025-10-29T19:42:00","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4679"},"modified":"2025-10-29T19:42:01","modified_gmt":"2025-10-29T19:42:01","slug":"%d8%a3%d8%ab%d8%b1-%d8%a7%d9%84%d9%85%d8%b1%d8%a7%d8%ac%d8%b9%d8%a9-%d8%a7%d9%84%d8%aa%d8%ad%d9%84%d9%8a%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%ad%d8%af%d9%8a%d8%ab%d8%a9-%d8%b9%d9%84%d9%89-%d8%ac%d9%88","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4679","title":{"rendered":"\u0623\u062b\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0639\u0644\u0649 \u062c\u0648\u062f\u0629 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 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\u0628\u0625\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0646\u0645\u0630\u062c \u0627\u0644\u062e\u0628\u064a\u0631 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u062d\u0632\u0645\u0629 \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 SPSS \u0644\u0644\u0645\u0641\u0627\u0636\u0644\u0629 \u0628\u064a\u0646 \u0646\u0645\u0627\u0630\u062c \u0627\u0644\u062a\u0645\u0647\u064a\u062f \u0627\u0644\u0623\u0633\u064a \u0648\u062c\u0645\u064a\u0639 \u0627\u0644\u0646\u0645\u0627\u0632\u062c \u0627\u0644\u0645\u0642\u062a\u0631\u062d\u0629\u060c \u0648\u0645\u0646 \u062b\u0645 \u0625\u062e\u062a\u064a\u0627\u0631 \u0623\u0641\u0636\u0644 \u0646\u0645\u0648\u0630\u062c \u0644\u062a\u0645\u062b\u064a\u0644 \u0627\u0644\u0633\u0644\u0627\u0633\u0644 \u0645\u062d\u0644 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0623\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0623\u0641\u0636\u0644.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;\u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0646\u0645\u0648\u0630\u062c \u0627\u0644\u062a\u0645\u0647\u064a\u062f \u0627\u0644\u0623\u0633\u0649 \u0627\u0644\u0645\u0641\u0631\u062f \u0647\u0648 \u0627\u0644\u0646\u0645\u0648\u0632\u062c \u0627\u0644\u0623\u0641\u0636\u0644 \u062d\u064a\u062b \u0623\u0646 \u062f\u0631\u062c\u0629 \u0627\u0644\u062f\u0642\u0629 \u0627\u0644\u062a\u064a \u062d\u0642\u0642\u0647\u0627 \u0639\u0627\u0644\u064a\u0629\u060c \u0643\u0645\u0627 \u0623\u0646 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0648\u0627\u0644\u0625\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0643\u0627\u0646\u062a \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0648\u062a\u0648\u0636\u062d \u062c\u0648\u062f\u0629 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u0646\u0628\u0624 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a \u0644\u0642\u064a\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0628\u0648\u0644\u0627\u064a\u0629 \u0643\u0633\u0644\u0627.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;\u0639\u0644\u064a\u0647 \u062a\u0648\u0635\u064a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0625\u0633\u062a\u062e\u062f\u0627\u0645 \u0647\u0630\u0627 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0644\u0644\u062a\u0646\u0628\u0624 \u0628\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0628\u062a\u0642\u0627\u0631\u064a\u0631 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0644\u0627\u064a\u0629 \u0643\u0633\u0644\u0627.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629 : \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629\u060c \u062c\u0648\u062f\u0629 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u060c \u0627\u0644\u0633\u0644\u0627\u0633\u0644 \u0627\u0644\u0632\u0645\u0646\u064a\u0629<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Abstract:&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This study aimed to use modern analytical auditing methods to improve the quality of internal audit reports. This was achieved by building a time series model that contributes to providing more accurate and realistic predictions of revenues and expenses by considering the expected impact of various changes. Since the series of revenues, expenses, and non-financial assets of Kassala State is free from seasonal factors and general trends, the study used the single exponential smoothing model (Brown&#8217;s method) to represent the data of the series. This was done by using the expert modeler through the SPSS statistical package to compare the exponential smoothing models and all the proposed models, from which the best model was chosen to represent the series according to the study&#8217;s criteria for selecting the optimal model.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The study concluded that the single exponential smoothing model is the best, as it achieved a high degree of accuracy. The preliminary analysis and tests also showed positive results that illustrate the quality of the model in forecasting the annual revenues, expenditures, and non-financial assets in Kassala State.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The study recommends using this model to forecast future revenues, expenditures, and non-financial assets in internal audit reports in Kassala State.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keywords:<\/strong> <strong>Modern analytical auditing, quality of internal audit reports, qualitative characteristics of information, and time series<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0639\u062f\u0627\u062f : <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>\u062f. \u0645\u0627\u062c\u062f\u0629 \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0627\u0644\u0641\u062d\u0644\u00a0Magda Mohammed Ali Alfahal<\/strong><br>\u0628\u0627\u062d\u062b \u062f\u0643\u062a\u0648\u0631\u0627\u0647 &#8211; \u0643\u0644\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627- \u062c\u0627\u0645\u0639\u0629 \u0643\u0633\u0644\u0627- \u0627\u0644\u0633\u0648\u062f\u0627\u0646<br><\/th><th><strong>\u062f. \u0646\u0648\u0631 \u0627\u0644\u062f\u064a\u0646 \u0642\u0633\u0645 \u0627\u0644\u0644\u0647 \u0632\u064a\u062f\u0627\u0646 \u0633\u0644\u064a\u0645\u0627\u0646Noureldeen Gsmallah Zaidan Seliman<\/strong><br>\u0623\u0633\u062a\u0627\u0630 \u0645\u0634\u0627\u0631\u0643- \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u062a\u0645\u0648\u064a\u0644- \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629- \u062c\u0627\u0645\u0639\u0629 \u0643\u0633\u0644\u0627- \u0627\u0644\u0633\u0648\u062f\u0627\u0646<\/th><\/tr><\/thead><\/table><\/figure>\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\/1A_2YqiySeVCCJ-QK8_8GEWEWno7a77SX\/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\">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<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=\"4679\" 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\u0633\u062a\u062e\u0644\u0635 : &nbsp;\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0625\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u0632\u064a\u0627\u062f\u0629 \u062c\u0648\u062f\u0629 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0648\u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0628\u0646\u0627\u0621 \u0646\u0645\u0648\u0630\u062c \u0633\u0644\u0627\u0633\u0644 \u0632\u0645\u0646\u064a\u0629 \u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u062a\u0646\u0628\u0624\u0627\u062a \u0639\u0646 \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0623\u0635\u0648\u0644 \u063a\u064a\u0631 \u0645\u0627\u0644\u064a\u0629 \u0623\u0643\u062b\u0631 \u062f\u0642\u0629 \u0648\u0648\u0627\u0642\u0639\u064a\u0629 \u062a\u0623\u062e\u0630 \u0641\u064a \u0627\u0644\u0625\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u062a\u0623\u062b\u064a\u0631\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u0627\u062a\u060c \u0648\u0628\u0645\u0627 \u0623\u0646 \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u063a\u064a\u0631\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0628\u0648\u0644\u0627\u064a\u0629 \u0643\u0633\u0644\u0627 \u062a\u062e\u0644\u0648 \u0645\u0646 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[152],"tags":[],"class_list":["post-4679","post","type-post","status-publish","format-standard","","category----2"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4679","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=4679"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4679\/revisions"}],"predecessor-version":[{"id":4680,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/4679\/revisions\/4680"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}