{"id":5116,"date":"2026-07-02T06:39:20","date_gmt":"2026-07-02T06:39:20","guid":{"rendered":"https:\/\/journal.ziu.edu.sy\/?p=5116"},"modified":"2026-07-02T06:39:22","modified_gmt":"2026-07-02T06:39:22","slug":"the-strategic-audit-system-and-its-role-in-the-efficiency-and-effectiveness-of-financial-performance-from-the-perspective-of-external-auditors","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=5116","title":{"rendered":"The Strategic Audit System and its Role in the Efficiency and Effectiveness of Financial Performance &#8220;From the Perspective of External Auditors&#8221;"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Abstract<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The study aimed to identify strategic auditing and the extent to which it meets the requirements for achieving efficiency and effectiveness in financial performance, to clarify the extent to which strategic auditing contributes to increasing the efficiency and effectiveness of the company\u2019s financial performance, and to demonstrate the role of strategic auditing in activating the components of administrative control to increase the efficiency and effectiveness of financial performance from a strategic perspective in the company. The study&#8217;s hypothesis, which states that strategic evaluation and control lead to increased efficiency and effectiveness in the company&#8217;s financial performance, was tested. The study employed a descriptive-analytical approach to achieve its objectives. A questionnaire was designed as the data collection tool, and the Statistical Package for the Social Sciences (SPSS) was used to analyze the data. The study reached a number of conclusions, most notably: the existence of a system that clarifies the plans of authority and responsibility between departments increases the efficiency and effectiveness of financial performance; verifying the economic unit\u2019s compliance with regulations and laws increases the efficiency and effectiveness of financial performance; the existence of a control system capable of identifying the problem before it occurs increases the efficiency and effectiveness of financial performance. The study also presented a number of recommendations related to its findings, including: the necessity of having control methods in place when examining all aspects of the economic unit to increase the efficiency and effectiveness of financial performance; and the necessity of activating risk management within the company to strengthen the administrative control system and increase the efficiency and effectiveness of financial performance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keywords:<\/strong>&nbsp;Strategic Audit, Financial Performance Efficiency.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u0644\u062e\u0635<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u062a\u0639\u0631\u0641 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u0645\u062f\u0649 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\u0627\u0644\u0645\u0627\u0644\u064a.<\/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\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629\u060c \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a.<\/strong><\/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\/1nRSodt4qbg-XXPx5cEV4Fm_w5aHoLrSz\/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=\"5116\" 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>Abstract The study aimed to identify strategic auditing and the extent to which it meets the requirements for achieving efficiency and effectiveness in financial performance, to clarify the extent to which strategic auditing contributes to increasing the efficiency and effectiveness of the company\u2019s financial performance, and to demonstrate the role of strategic auditing in activating &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[165],"tags":[],"class_list":["post-5116","post","type-post","status-publish","format-standard","","category-47-2"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5116","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=5116"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5116\/revisions"}],"predecessor-version":[{"id":5117,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5116\/revisions\/5117"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}