{"id":16985,"date":"2026-06-01T16:31:41","date_gmt":"2026-06-01T16:31:41","guid":{"rendered":"https:\/\/www.hnjournal.net\/7-6-56\/"},"modified":"2026-06-01T16:31:41","modified_gmt":"2026-06-01T16:31:41","slug":"7-6-56","status":"publish","type":"page","link":"https:\/\/www.hnjournal.net\/en\/7-6-56\/","title":{"rendered":"Article 56"},"content":{"rendered":"<div class=\"journal-article\" style=\"margin-bottom: 20px;\"><h3 style='text-align: right; font-family:Simplified Arabic;'>\u0623\u062b\u0631 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0641\u064a \u0636\u0628\u0637 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0628\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0634\u0631\u0643\u0629 \u0623\u0633\u0645\u0646\u062a \u0639\u0637\u0628\u0631\u0629<\/h3><p style='text-align:right; font-weight:bold; direction:rtl;'>\u062f. \u0645\u062d\u0645\u062f \u0634\u064a\u062e \u0627\u0644\u062f\u064a\u0646 \u0639\u0628\u062f\u0627\u0644\u0644\u0647 \u0645\u062d\u0645\u062f<sup>1<\/sup><\/p><div style='direction:rtl; text-align:right; font-size:12px; line-height:1.5;'><p><sup>1<\/sup> \u0627\u0633\u062a\u0627\u0630 \u0645\u0633\u0627\u0639\u062f\u060c \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629\u060c \u0627\u0644\u0633\u0648\u062f\u0627\u0646.<\/p><p>\u0628\u0631\u064a\u062f \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a: Mohshiekho75@gmail.com<\/p><\/div><h4 style='text-align:left; direction:ltr; unicode-bidi:embed; font-family:Times New Roman;'>The Impact of Internal Control Systems on Financial Performance Control in Industrial Institutions: An Applied Study on Atbara Cement Company.<\/h4><p style='text-align:left; font-weight:bold; direction:ltr; margin-top:12px;'>Dr. Mohammed Sheikh Al-Din Abdullah Mohammed\u00b9<\/p><div style='direction:ltr; text-align:left; font-size:12px; line-height:1.7; margin-bottom:10px;'><p style='margin:0 0 8px 0;'>\u00b9 Assistant Professor, University of Technology, Sudan.<br><span style=\"font-size:12px;\">Email:<\/span> Mohshiekho75@gmail.com<\/p><\/div><p style='text-align:left;'><strong>DOI:<\/strong> <a href='https:\/\/doi.org\/https:\/\/doi.org\/10.53796\/hnsj76\/56' target='_blank' rel='noopener'>https:\/\/doi.org\/10.53796\/hnsj76\/56<\/a><\/p><p style='text-align: right;'><strong>\u0627\u0644\u0645\u0639\u0631\u0641 \u0627\u0644\u0639\u0644\u0645\u064a \u0627\u0644\u0639\u0631\u0628\u064a \u0644\u0644\u0623\u0628\u062d\u0627\u062b:<\/strong> <a href='https:\/\/arsri.org\/10000\/76\/56' target='_blank' rel='noopener'>https:\/\/arsri.org\/10000\/76\/56<\/a><\/p><p style='text-align: right;'><strong>\u0627\u0644\u0645\u062c\u0644\u062f (7) \u0627\u0644\u0639\u062f\u062f (6). \u0627\u0644\u0635\u0641\u062d\u0627\u062a:<\/strong> 1003 - 1016<\/p><p style='text-align: right;'><strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0627\u0633\u062a\u0642\u0628\u0627\u0644:<\/strong> 2026-05-20 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0642\u0628\u0648\u0644:<\/strong> 2026-05-25 | <strong>\u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0646\u0634\u0631:<\/strong> 2026-06-01<\/p><p><a href='\/volume7\/issue6\/7-6-56.pdf' target='_blank' rel='noopener' style='background-color:green;color:white;padding:10px 15px;text-decoration:none;border-radius:5px;'>Download PDF<\/a><\/p>\r\n<style>\r\n.hnsj-cite-btn{\r\n  display:inline-flex; 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S. A.. (2026). The Impact of Internal Control Systems on Financial Performance Control in Industrial Institutions: An Applied Study on Atbara Cement Company.. Humanities &amp; Natural Sciences Journal, 7(6). https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj76\\\/56&quot;,&quot;Chicago&quot;:&quot;Mohammed, Mohammed Sheikh Al-Din Abdullah. 2026. \\&quot;The Impact of Internal Control Systems on Financial Performance Control in Industrial Institutions: An Applied Study on Atbara Cement Company..\\&quot; Humanities &amp; Natural Sciences Journal 7, no. 6. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj76\\\/56&quot;,&quot;Harvard&quot;:&quot;Mohammed, M. S. A.. 2026. The Impact of Internal Control Systems on Financial Performance Control in Industrial Institutions: An Applied Study on Atbara Cement Company.. Humanities &amp; Natural Sciences Journal. [Internet] 2026-06-01. [Cited 2026-06-01]. 7(6). Available at: https:\\\/\\\/www.hnjournal.net\\\/ar\\\/7-6-56\\\/. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj76\\\/56&quot;,&quot;Vancouver&quot;:&quot;Mohammed, M. S. A.. The Impact of Internal Control Systems on Financial Performance Control in Industrial Institutions: An Applied Study on Atbara Cement Company.. Humanities &amp; Natural Sciences Journal. [Internet]. 2026-06-01; 7(6). Available from: https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj76\\\/56&quot;,&quot;IEEE&quot;:&quot;Mohammed, M. S. A., \\&quot;The Impact of Internal Control Systems on Financial Performance Control in Industrial Institutions: An Applied Study on Atbara Cement Company.,\\&quot; Humanities &amp; Natural Sciences Journal, vol. 7, no. 6, 2026. https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj76\\\/56&quot;,&quot;MLA&quot;:&quot;Mohammed, Mohammed Sheikh Al-Din Abdullah. \\&quot;The Impact of Internal Control Systems on Financial Performance Control in Industrial Institutions: An Applied Study on Atbara Cement Company..\\&quot; Humanities &amp; Natural Sciences Journal, vol. 7, no. 6, 2026-06-01, https:\\\/\\\/doi.org\\\/10.53796\\\/hnsj76\\\/56&quot;}' data-cit-ar='{&quot;APA&quot;:&quot;\u0645\u062d\u0645\u062f \u0645. \u0634. \u0639. 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analyze the impact of internal control systems on financial performance in industrial organizations, specifically focusing on the Atbara Cement Company in Sudan. The research employed a descriptive-analytical approach to develop the theoretical framework, a case study methodology for field application, and a field methodology for data collection. Data was primarily collected through a questionnaire distributed to a sample of 30 employees from the financial and production departments of the Atbara Cement Company. Additionally, available financial and administrative reports and documents from the company were analyzed. The research concluded that there is a strong positive relationship between the implementation of an integrated internal control system, based on the five COSO frameworks (control environment, risk assessment, control activities, information and communication, and monitoring), and the effectiveness of financial performance control in industrial organizations. This was confirmed through the Atbara Cement Company case study, where 85% of the questionnaire respondents indicated that the current internal control system significantly contributes to financial performance control. The results also showed that financial performance control is achieved through integrated control tools, including budgeting, variance analysis, segregation of duties, and inventory control. The study also identified the major challenges facing industrial institutions in Sudan, most notably: the ongoing war, escalating inflation, exchange rate volatility, supply chain disruptions, weak IT infrastructure, and the emigration of qualified personnel. The study recommended strengthening a culture of oversight, transparency, and accountability; investing in training financial and accounting staff; developing integrated, automated information systems with backup power and internet access; enhancing inventory and procurement controls; simplifying oversight procedures to ensure their applicability in challenging field conditions; and strengthening the independence of the internal audit department and focusing on continuous auditing.<\/p><p style='direction:ltr; text-align:left;'><strong>Keywords: <\/strong> Internal control, financial performance control, industrial institutions, COSO framework, Atbara Cement, Sudan.<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_joinchat":[],"footnotes":""},"class_list":["post-16985","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/16985","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/comments?post=16985"}],"version-history":[{"count":0,"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/pages\/16985\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hnjournal.net\/en\/wp-json\/wp\/v2\/media?parent=16985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}