{"id":5321,"date":"2026-09-11T05:54:27","date_gmt":"2026-09-11T05:54:27","guid":{"rendered":"https:\/\/journal.ziu.edu.sy\/?p=5321"},"modified":"2026-09-11T05:54:28","modified_gmt":"2026-09-11T05:54:28","slug":"%d8%af%d9%88%d8%b1-%d8%a7%d9%84%d8%a3%d8%b3%d8%a7%d9%84%d9%8a%d8%a8-%d8%a7%d9%84%d8%ad%d8%af%d9%8a%d8%ab%d8%a9-%d9%84%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","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=5321","title":{"rendered":"\u062f\u0648\u0631 \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0639\u0645\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629&#8221;\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0623\u0639\u0636\u0627\u0621 \u0648\u0645\u0648\u0638\u0641\u064a \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0648\u0623\u0639\u0636\u0627\u0621 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0631\u064a\u0633 \u0628\u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a \u0627\u0644\u0644\u064a\u0628\u064a\u0629&#8221;"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Abstract<\/strong><strong>:<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This study aimed to identify the role of modern internal control methods in enhancing the operations of government institutions, based on the views of staff and members from the oversight bodies of the Libyan Audit Bureau and faculty members with expertise in accounting and auditing. Additionally, the study sought to determine whether there were differences in respondents&#8217; opinions regarding the role of internal control methods attributable to certain personal characteristics. The results demonstrated that modern internal control methods play a positive role in enhancing the operations of government institutions. The results also indicated no statistically significant differences in the respondents&#8217; views regarding the role of internal control methods based on the variables of specialization or academic qualification. In light of these findings, the study recommended enhancing and developing continuous education and training programs for employees to align with the requirements of modern control practices. It also advocated for expanding the use of modern technologies and upgrading electronic accounting systems to support control operations, alongside maintaining continuous auditing and periodic performance evaluation to boost the efficiency of internal control systems and improve work quality within government institutions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keywords:<\/strong> <strong>Oversight bodies, internal control, modern methods<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u0644\u0645\u0644\u062e\u0635:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;\u0647\u062f\u0641\u062a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u062f\u0648\u0631 \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0639\u0645\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0622\u0631\u0627\u0621 \u0623\u0639\u0636\u0627\u0621 \u0648\u0645\u0648\u0638\u0641\u064a \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0628\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0644\u064a\u0628\u064a \u0648\u0623\u0639\u0636\u0627\u0621 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0631\u064a\u0633 \u0628\u0645\u0646 \u0644\u062f\u064a\u0647\u0645 \u062e\u0628\u0631\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0643\u0634\u0641 \u0639\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0646\u0627\u0643 \u0641\u0631\u0648\u0642 \u0641\u064a \u0622\u0631\u0627\u0621 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646 \u062d\u0648\u0644 \u062f\u0648\u0631 \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u062a\u0639\u0632\u0649 \u0625\u0644\u0649 \u0628\u0639\u0636 \u0627\u0644\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0634\u062e\u0635\u064a\u0629. \u0648\u0642\u062f \u0623\u0638\u0647\u0631\u062a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0648\u062c\u0648\u062f \u062f\u0648\u0631 \u0625\u064a\u062c\u0627\u0628\u064a \u0644\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0639\u0645\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0643\u0645\u0627 \u0628\u064a\u0646\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0641\u0631\u0648\u0642 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0641\u064a \u0622\u0631\u0627\u0621 \u0627\u0644\u0645\u0628\u062d\u0648\u062b\u064a\u0646 \u062d\u0648\u0644 \u062f\u0648\u0631 \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u062a\u0639\u0632\u0649 \u0644\u0645\u062a\u063a\u064a\u0631\u064a \u0627\u0644\u062a\u062e\u0635\u0635 \u0623\u0648 \u0627\u0644\u0645\u0624\u0647\u0644 \u0627\u0644\u0639\u0644\u0645\u064a\u060c \u0648\u0641\u064a \u0636\u0648\u0621 \u0647\u0630\u0647 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0636\u0631\u0648\u0631\u0629 \u062a\u0639\u0632\u064a\u0632 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u062a\u0637\u0648\u064a\u0631\u0647\u0627 \u0628\u0645\u0627 \u064a\u062a\u0644\u0627\u0621\u0645 \u0645\u0639 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u064a \u0627\u0644\u062d\u062f\u064a\u062b\u060c \u0648\u0627\u0644\u062a\u0648\u0633\u0639 \u0641\u064a \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0644\u062f\u0639\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629\u060c \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062f\u0648\u0631\u064a \u0628\u0645\u0627 \u064a\u0633\u0647\u0645 \u0641\u064a \u0631\u0641\u0639 \u0643\u0641\u0627\u0621\u0629 \u0646\u0638\u0645 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0639\u0645\u0644 \u0628\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\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: \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629\u060c \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629\u060c \u0627\u0644\u0627\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062d\u062f\u064a\u062b\u0629.<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0639\u062f\u0627\u062f:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0639\u0645\u0627\u062f \u0639\u0628\u062f \u0627\u0644\u0644\u0647 \u0641\u0636\u0644 \u0627\u0644\u0644\u0647\u00b9*\u060c \u062a\u0647\u0627\u0646\u064a \u0633\u0627\u0644\u0645 \u0639\u0642\u064a\u0644\u0629\u00b2\u060c \u0646\u0628\u064a\u0644 \u0623\u0645\u062d\u0645\u062f \u0635\u0627\u0644\u062d\u00b9<\/strong><br><strong>Emad Abdullah Fadlallah\u00b9*, Tahani Salem Aqila\u00b2, Nabeel Amhmed Saleh\u00b9<\/strong> \u00b9 <strong>\u0639\u0636\u0648 \u0647\u064a\u0626\u0629 \u062a\u062f\u0631\u064a\u0633\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0643\u0644\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u060c \u062c\u0627\u0645\u0639\u0629 \u0628\u0646\u063a\u0627\u0632\u064a\u060c \u0644\u064a\u0628\u064a\u0627.<br>\u00b2 \u0628\u0627\u062d\u062b \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u060c \u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u0644\u064a\u0628\u064a\u0627.<br>\u0627\u0644\u0628\u0627\u062d\u062b \u0627\u0644\u0645\u0631\u0627\u0633\u0644: \u0639\u0645\u0627\u062f \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0641\u0636\u0644 \u0627\u0644\u0644\u0647<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/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\/1W_SGh9dtHwZKG8n63R0hqhewcShqrRQz\/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=\"5321\" 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: This study aimed to identify the role of modern internal control methods in enhancing the operations of government institutions, based on the views of staff and members from the oversight bodies of the Libyan Audit Bureau and faculty members with expertise in accounting and auditing. Additionally, the study sought to determine whether there were &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[167],"tags":[],"class_list":["post-5321","post","type-post","status-publish","format-standard","","category-167"],"_links":{"self":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5321","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=5321"}],"version-history":[{"count":1,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5321\/revisions"}],"predecessor-version":[{"id":5322,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=\/wp\/v2\/posts\/5321\/revisions\/5322"}],"wp:attachment":[{"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journal.ziu.edu.sy\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}