{"id":5176,"date":"2026-08-01T02:33:04","date_gmt":"2026-08-01T02:33:04","guid":{"rendered":"https:\/\/journal.ziu.edu.sy\/?p=5176"},"modified":"2026-08-01T02:33:06","modified_gmt":"2026-08-01T02:33:06","slug":"%d8%af%d9%88%d8%b1-%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%b9%d8%b8%d9%8a%d9%85-%d9%82%d9%8a%d9%85%d8%a9-%d8%a7%d9%84","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=5176","title":{"rendered":"\u062f\u0648\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u062a\u0639\u0638\u064a\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 &#8221; \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629&#8221;"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Abstract <\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The problem addressed in this study was how to define the role of internal auditing, with its dimensions (utilization of internal auditing, efficiency of internal auditing, and quality of internal audit reports), in maximizing organizational value. The study aimed to clarify the role of internal auditing, with its dimensions (utilization of internal auditing, efficiency of internal auditing, and quality of internal audit reports), in maximizing organizational value. The study employed historical, deductive, inductive, and descriptive-analytical methodologies. A questionnaire was used to collect primary data from a sample of 68 internal auditors in Sudanese banks regarding the role of internal auditing in maximizing organizational value. The study concluded that the utilization of internal auditing enhances organizational value, the efficiency of internal auditing contributes to maximizing organizational value, and improving the quality of internal audit reports helps maximize organizational value. The study recommended that management, especially in banks, enhance the utilization of internal auditing to maximize organizational value, qualify and train internal auditors to improve their performance in internal auditing, and focus on the quality of internal audit reports to maximize organizational value.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keywords:<\/strong> <strong>Internal audit, internal audit independence, internal audit efficiency, quality of internal audit reports, maximizing organizational value<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0645\u062b\u0644\u062a \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0643\u064a\u0641\u064a\u0629 \u062a\u062d\u062f\u064a\u062f \u062f\u0648\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0628\u0627\u0628\u0639\u0627\u062f\u0647\u0627 (\u0627\u0633\u062a\u063a\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\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) \u0641\u064a \u062a\u0639\u0638\u064a\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629. \u0647\u062f\u0641\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0649 \u062a\u0648\u0636\u064a\u062d \u062f\u0648\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0628\u0627\u0628\u0639\u0627\u062f\u0647\u0627 (\u0627\u0633\u062a\u063a\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\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) \u0641\u064a \u062a\u0639\u0638\u064a\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629. \u0627\u0639\u062a\u0645\u062f\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0647\u062c \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a \u0648\u0627\u0644\u0627\u0633\u062a\u0646\u0628\u0627\u0637\u064a \u0648\u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0626\u064a \u0648\u0627\u0644\u0648\u0635\u0641\u064a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u060c \u062b\u0645 \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u062f\u0627\u0629 \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0646\u0629 \u0644\u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u0648\u0644\u064a\u0629 \u0645\u0646 \u0639\u064a\u0646\u0629 \u0627\u0644\u062f\u0627\u0631\u0633\u0629 \u0645\u0643\u0648\u0646\u0629 (68) \u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u062d\u0648\u0644 \u062f\u0648\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u062a\u0639\u0638\u064a\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629. \u062a\u0648\u0635\u0644\u062a \u0627\u0644\u062f\u0627\u0631\u0633\u0629 \u0625\u0644\u0649 \u0646\u062a\u0627\u0626\u062c \u0645\u0646\u0647\u0627\u060c \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u062a\u0639\u0632\u0632 \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u0648\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u0639\u0638\u064a\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \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 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u0639\u0638\u064a\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629. \u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c \u0639\u0644\u0649 \u0627\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u062e\u0627\u0635\u0629 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u063a\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u062a\u0639\u0638\u064a\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629\u060c \u0648\u062a\u0623\u0647\u064a\u0644 \u0648\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0644\u0631\u0641\u0639 \u0643\u0641\u0627\u0621\u0629 \u0627\u062f\u0627\u0626\u0647\u0645 \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0647\u062a\u0645\u0627\u0645 \u0628\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 \u0644\u062a\u0639\u0638\u064a\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629.<\/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:<\/strong> <strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\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 \u062a\u0639\u0638\u064a\u0645 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629<\/strong><br><br><em>Abdelmalik Al-Qasim Ahmed Al-Amin\u00b9*<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0639\u0628\u062f\u0627\u0644\u0645\u0644\u0643 \u0627\u0644\u0642\u0627\u0633\u0645 \u0627\u062d\u0645\u062f \u0627\u0644\u0623\u0645\u064a\u0646<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u00b9 Assistant Professor of Accounting, University of the Holy Quran and Islamic Sciences, Sudan.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Corresponding Author: Abdelmalik Al-Qasim Ahmed Al-Amin<br>E-mail: <\/em><a href=\"mailto:abdlmalk.qasim@gmail.com\"><em>abdlmalk.qasim@gmail.com<\/em><\/a><em><\/em><\/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\/1cBA7ux-I5vOGSx5GvCzat2esCrv5Zhs0\/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=\"5176\" 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 problem addressed in this study was how to define the role of internal auditing, with its dimensions (utilization of internal auditing, efficiency of internal auditing, and quality of internal audit reports), in maximizing organizational value. The study aimed to clarify the role of internal auditing, with its dimensions (utilization of internal auditing, efficiency &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[166],"tags":[],"class_list":["post-5176","post","type-post","status-publish","format-standard","","category-166"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5176","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=5176"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5176\/revisions"}],"predecessor-version":[{"id":5177,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5176\/revisions\/5177"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5176"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5176"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5176"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}