{"id":6215,"date":"2023-03-01T06:24:29","date_gmt":"2023-03-01T06:24:29","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=6215"},"modified":"2023-03-01T06:24:35","modified_gmt":"2023-03-01T06:24:35","slug":"4-3-13","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/4-3-13\/","title":{"rendered":"\u062f\u0648\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0641\u0639\u0627\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 (\u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0639\u0644\u0649 \u0639\u064a\u0646\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629)<\/strong>"},"content":{"rendered":"

\u0639\u0645\u0627\u062f \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0635\u0627\u0641\u064a \u0645\u062d\u0645\u062f \u0627\u0644\u0635\u0627\u0641\u064a1<\/sup><\/strong><\/p>\n

1<\/sup> \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0646\u064a\u0644\u064a\u0646\u060c \u0627\u0644\u0633\u0648\u062f\u0627\u0646.<\/p>\n

\u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: imadalhamari@gmail.com<\/p>\n

HNSJ, 2023, 4(3); https:\/\/doi.org\/10.53796\/hnsj4313<\/p>\n

\u062a\u0646\u0632\u064a\u0644 \u0627\u0644\u0645\u0644\u0641<\/a><\/p>\n

\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631: 01\/03\/2023\u0645 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644: 15\/02\/2023\u0645<\/p>\n

\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 <\/strong><\/p>\n

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\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: <\/strong>\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u060c \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u060c \u062c\u0648\u062f\u0629 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0647\u0627\u0645 \u0648\u0627\u0644\u0625\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u060c \u0641\u0639\u0627\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631<\/p>\n

<\/a>Research title <\/strong><\/p>\n

The role of internal audit quality in the effectiveness of risk Management<\/strong><\/p>\n

(Afield study on a sample of Sudanese banks)<\/strong><\/p>\n

Imad Al-Din Al-Safi Mohammed Al-Safi 1<\/sup><\/strong><\/p>\n

1<\/sup> Al-Neelain University, Sudan.<\/p>\n

Email: imadalhamari@gmail.com<\/p>\n

HNSJ, 2023, 4(3); https:\/\/doi.org\/10.53796\/hnsj4313<\/p>\n

Published at 01\/03\/2023 Accepted at 15\/02\/2023 <\/strong><\/p>\n

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

The study dealt with the role of internal audit in the effectiveness of risk management to reduce financial risks. The study aimed to identify the role of internal audit competency in the effectiveness of risk management, and shows the role of internal audit objectivity in the effectiveness of risk management, showing the cycle of performing tasks and continuity in the effectiveness of financial risk management. The study reached several results, the most important of which is that there is a statistically significant relationship between the efficiency of internal audit quality and the effectiveness of risk management. There is a relationship between the objectivity of internal audit quality and the effectiveness of risk management. There is no statistically significant relationship between the quality of task performance and the effectiveness of the risk tool. The study recommended the need to pay attention to the training of internal audit employees and prepare them to reduce financial risks and provide information about risks in banks to be used for the purposes of disclosure and publication to the public. And the need for banks to set appropriate risk limits.<\/p>\n

Key Words<\/strong>: Efficiency, objectivity, quality of task performance, continuity, risk management.<\/p>\n

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\u062a\u0645\u0647\u064a\u062f \u0627\u0644\u0628\u062d\u062b:-<\/p>\n

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\u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0627\u0636\u0631 \u0628\u062f\u0623\u062a \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0644\u0639\u0628 \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0623\u0643\u062b\u0631 \u0623\u0647\u0645\u064a\u0629 \u0641\u064a \u0645\u062d\u0641\u0638\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0629 \u0641\u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0647\u064a \u0623\u062d\u062a\u0645\u0627\u0644 \u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644 \u0646\u062a\u064a\u062c\u0629 \u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0623\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0630\u0627\u062a \u062a\u0623\u062b\u064a\u0631 \u0645\u0627\u0644\u064a. \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0642\u062f \u062a\u0646\u0637\u0648\u064a \u0639\u0644\u0649 \u0645\u062e\u0627\u0637\u0631 \u0645\u0627\u0644\u064a\u0629 \u0645\u062a\u0646\u0648\u0639\u0629 \u0645\u062b\u0644 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0646\u0641\u0633\u0647\u0627 \u0641\u064a \u0637\u0628\u064a\u0639\u062a\u0647\u0627 \u0648\u0641\u0626\u062a\u0647\u0627.<\/p>\n

\u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0628\u062d\u062b :-<\/p>\n

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    \n
  1. \u0647\u0644 \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0643\u0641\u0627\u0621\u0629 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0641\u0639\u0627\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u061f<\/li>\n
  2. \u0647\u0644 \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0641\u0639\u0627\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u061f<\/li>\n
  3. \u0647\u0644 \u062a\u0648\u062c\u062f \u0639\u0644\u0627\u0642\u0629 \u0630\u0627\u062a \u062f\u0644\u0627\u0644\u0629 \u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0623\u062f\u0627\u0621 \u0645\u0647\u0627\u0645 \u0648\u0625\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0641\u0639\u0627\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u061f<\/li>\n<\/ol>\n

    \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0627\u0631\u0633\u0629 :<\/strong><\/p>\n

    \u062a\u062a\u0628\u0639 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062f\u0627\u0631\u0633\u0629 \u0645\u0646 \u062c\u0627\u0646\u0628\u064a\u0646:<\/p>\n

    \u062a\u0643\u0645\u0646 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u0628\u062d\u062b \u0641\u064a \u0628\u0646\u0627\u0621 \u0639\u0644\u0627\u0642\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u064a \u062a\u0634\u0645\u0644 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0648\u062c\u0648\u062f\u0629 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0647\u0627\u0645 \u0648\u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0648\u0639\u0644\u0627\u0642\u062a\u0647\u0627 \u0628\u0641\u0639\u0627\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0623\u0645\u0627 \u0627\u0644\u0627\u0647\u0645\u064a\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0644\u0644\u0628\u062d\u062b \u062a\u062a\u0645\u062b\u0644 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0645\u0639\u0627\u064a\u064a\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u0641\u0639\u0627\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u062a\u062e\u0641\u0636 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0639\u0631\u0636 \u0644\u0647\u0627 \u0627\u0644\u0645\u0635\u0627\u0631\u0641.<\/p>\n

    \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u062d\u062b :<\/p>\n

    \u062a\u062a\u0645\u062b\u0644 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0628\u062d\u062b \u0641\u064a \u0627\u0644\u0627\u062a\u064a:<\/p>\n

      \n
    1. \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u064a \u062a\u0642\u0627\u0633 \u0628\u0647\u0627 \u062c\u0648\u062f\u062a\u0647\u0627.<\/li>\n
    2. \u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0641\u0627\u0639\u0644\u064a\u062a\u0647\u0627.<\/li>\n
    3. \u0625\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0641\u0639\u0627\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629\u060c \u062d\u064a\u062b \u062a\u062a\u0645\u062b\u0644 \u0645\u0639\u0627\u064a\u064a\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0645\u0627 \u064a\u0644\u064a:<\/li>\n<\/ol>\n

      – \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0643\u0641\u0627\u0621\u0629.<\/p>\n

      – \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629.<\/p>\n

      – \u0645\u0639\u064a\u0627\u0631 \u062c\u0648\u062f\u0629 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0647\u0627\u0645.<\/p>\n

      – \u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629.<\/p>\n

      \u0641\u0631\u0636\u064a\u0627\u062a \u0627\u0644\u0628\u062d\u062b :<\/p>\n