{"id":6245,"date":"2023-03-01T06:33:07","date_gmt":"2023-03-01T06:33:07","guid":{"rendered":"https:\/\/www.hnjournal.net\/?page_id=6245"},"modified":"2023-03-01T06:33:12","modified_gmt":"2023-03-01T06:33:12","slug":"4-3-17","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/ar\/4-3-17\/","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 \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\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\/hnsj4317<\/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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<\/a>Research title <\/strong><\/p>\n

The role of internal audit quality in reducing financial risks <\/strong><\/p>\n

(A field 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\/hnsj4317<\/p>\n

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

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

The study examined the role of internal audit quality in reducing financial risks. The study aimed to identify the role of the competency element on the quality of internal audit in reducing financial risks (liquidity risks), and to demonstrate the impact of the objectivity element on the quality of internal audit in reducing financial risks (operational risks), and to indicate the element of task performance and continuity on the quality of internal audit to reduce of financial risk (market risk). The study reached several results, including that there is a statistically significant relationship between the efficiency component of the quality of internal auditing and the reduction of financial risks (liquidity risk), there is a statistically significant relationship between the objectivity component of the quality of internal auditing and the reduction of financial risks (operational risk), there is a related relationship Statistically significant between the element of the quality of task performance, the questionnaire and the quality of the internal audit to reduce financial risks (market risks). Banks setting appropriate risk limits.<\/p>\n

Key Words<\/strong>: Efficiency, objectivity, quality of task performance and continuity, financial risks (liquidity risk, operational risk, market risk).<\/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 :<\/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