CE' #F 'D'9*E'/ 'DC'ED 9DI 'DED'-8) 'D4.5J) J$/J %DI %G/'1 HB* 'DE/J1 AJ 'D*A'5JD 9DI -3'( 'D#9E'D 'DG'E) 'D#.1I. Download. (. 'D1B'() 'DB6'&J) . Ø·Ùب اÙبØØ« Ù
تطاب٠Ù
ع Ù
ØتÙ٠داخ٠اÙÙتاب â صÙØØ© 1تÙÙÙ
ÙÙرة اÙتأÙ
ÙÙ -باعتبار٠أÙÙ
طر٠إدارة اÙأخطار- عÙÙ ØÙ
اÙØ© اÙØ£Ùراد ÙاÙÙ
Ùشآت Ù
٠اÙخسائر اÙÙ
ادÙØ© اÙت٠تÙØ٠بÙÙ
ÙتÙجة ÙÙÙع اÙخطر ... ÙÙع اÙÙ
ÙÙ : ب٠د٠اÙ. A l d a g a n d s t e a r m s
'D5('- 9(/ 'D1-EF / E('/& 'D1B'() 'D%/'1J) / /'1 'D2G1'F DDF41 H'D*H2J9- 9E'F 1 9 9 7 . 'DE7DH( H*ECJF 'DE/J1 EF *-/J/ 'D'F-1'A'* HFB'7 'D69A HJ-(0 'DE/J1HF 'D*B'1J1 'DEC*H() -*I ('DF3() DDEH6H9'* 'D*J 3(B H#F *DBH' AJG' *B'1J1 4AGJ) . HD9D #GE #:1'6 'DEH'2F) 'D*B/J1J) GH *,F( 'DEA',"* AJ 'D3JHD) 'DFB/J) -J+ J,( 9DI 'D41C) #F *CHF B'/1) 9DI *#EJF 'D3JHD) 'DFB/J) H'DD'2E) DEH',G) 'D'D*2'E'* H'DE51HA'* 'D*J D' *-*ED 'D*#.J1 . ÙظاÙ
اÙرÙابة اÙداخÙÙØ© اÙإدارÙØ© ÙÙعÙ
٠عÙ٠تØÙÙ٠اÙÙدÙÙ٠اÙآخرÙÙØ ÙÙ٠رÙابة Ù
ÙتشÙØ© ÙÙأخطاء ÙÙ
صØØØ© ÙÙا Ù
Ù Ø®Ùا٠Ùش٠أ٠اÙØرا٠ع٠اÙÙتائج اÙÙ
خططة أ٠أ٠ابتعاد ع٠اÙسÙاسات ÙاÙإجراءات اÙت٠ÙضعتÙا اÙإدارة Ù
ث٠إعداد Ùإدارة اÙÙ
ÙازÙات ÙÙظاÙ
Ù
Øاسبة اÙÙ
سئÙÙÙØ©. âإجراءات اÙتÙص٠إÙÙ ÙÙÙ
اÙرÙابة اÙداخÙÙØ© شبÙØ© اÙÙ
ØاسبÙ٠اÙعرب. 2 . 'D*#C/ EF #F 'DG/A B/ *-BB . #J 'DE9'JJ1 'D*J *CHF E9DHE'*G' E*'-) HE*HA1) (71JB) 'B*5'/J). H**E+D 71B 'D1B'() 'D%/'1J) 'DE3*./E) AJ %7'1 *DC 'D%,1'! * EH'2F) 'D/.D H'DFAB'* : R e v e n u e a n d E x p e n s e B u d g e t
H*9*E/ G0G 'DEH'2F) '9*E'/'K CDJ'K 9DI EH'2F) 'DE(J9'* EF .D'D 'D*F($ (-,E 'DE(J9'* 'DE*HB9) HEF +E 'D*91A 9DI 'D*C'DJA 'D*J *C(/*G' 'DEF4#) EF ,1'! EF 'D9ED CE' B/ *CHF E9'JJ1 FH9J) E+D (1'E, #A6D */1J( #H *-BJB FH9 E-// EF 'D*-3JF AJ ,H/) HFH9J) 'D#A1'/ H'DEGE GF' #FG (:6 'DF81 9F FH9 'DE9J'1 'DEH6H9J J,( #F JCHF 'DE9J'1 B'(D'K DD*-/J/ H'D'. 9DI 'DH69 'D-'DJ . HJECF 'DBHD #F CDE) 'D1B'() B/ *1919* ,0H1G' E9 'D9'DE F r e d e r i c k W . F3() 'D*/'HD 'D31J9) = 'D#5HD 'DE*/'HD) 'DE.2HF / 'D.5HE 'DE*/'HD) . 71B 'D-5HD 9DI E9DHE'* 9F 'DF*'&, 'DA9DJ)
( w a y s o f o b t a i n i n g i n f o r m a t i o n s o n a c t u a l r e s u l t s )
J-*', 'D#E1 AJ E1-D) 'D*BJJE %DJ 'D-5HD 9DI E9DHE'* H(J'F'* /BJB) EF 4#FG' #F *9C3 'DF*'&, 'DA9DJ) H #GE G0G 'D71B :
'DED'-8) 'D4.5J) H'D-H'1 H'D',*E'9'* H'D*B'1J1 'D1B'(J) HJ#*J %DI ,'F( 0DC EF -J+ 'D#GEJ) 9'ED 'D319) AJ H5HD 'D*B'1J1 'D1B'(J) %DJ 'DE3&HD 9F '*. (. '* H'D*91JA'* 'D*J *1C2 9DI E.1,'* 'D#F47) 'D*F8JEJ) (9/ 'F*G'! 'DE(-+ 'D+'D+
#FH'9 'D1B'() ( 1 0 ) T y p e s o f C o n t r o l
('DF81 %DI #F47) 'DF8'E 'D%/'1J #H E' J3EI (EJC'FJCJ) 'D9EDJ) 'D%/'1J) A%FF' F,/G' *9*E/ 9DI +D'+ E1'-D 1&J3J) -J+ *(/# (*HAJ1 'DE/.D'* HEF +E 9EDJ) 'D*-HJD H*F*GJ (*-HJD 'DE/.D'* %DI E.1,'* H('D*'DJ A%F G0' 'DF8'E J-*', %DI #FH'9 1B'() E.*DA). Ù
٠اعداد : اØÙ
د ÙاÙد. 9/E 9BD'FJ) E3*HJ'* 'D%F,'2 . H'D'F-1'A'* 'D*J D' *$+1 9DI 'D#G/'A 9DI #F J1C2 AB7 9DI 'D#.7'! E' GJ 'D#3&D) 'D*J JECF #F *3#DG'
DH CF* 'DE-'A8 E' GJ 7(J9) #H FH9 'D1B'() 'D*J JECF '3*./'EG' AJ G0G 'D-'D). 'D:J1 9'/J) AJ 'D:'D( B/ JHA1 DDEF4#) 'DHB* H'DE'D H'D,G/ HJ-/ EF 'DE4CD'* #H 'DE5'9( 'D5:J1) H'D*J B/ *5(- #C+1 *9BJ/'K D'-B'K. *J'1 'D9E'D H71B */1J(GE H*H,JGGE :
JECF 'DBHD 9'E) #F 'D9'ED JBHE (H',(G *(9'K DB/1*G 'D,3EJ) H'DA9DJ) H*F'3('K E9 /1,) 'D*/1J( H'D*H,JG 'D*J *DB'G' . A'D#F8E) 'D1B'(J) *2H/ 'D41C) (BH) 'D*H,JG H'D*C'ED H'D*-AJ2 H(0DC F3*7J9 'DBHD #F 'D41C'* 'D*J **E*9 (%/'1) ,J/) GJ *DC 'D41C'* 'D*J *E*DC #F8E) 1B'(J) A9'D) H'D*J EF 4#FG' #F *922 B/1*G' 9DI *FAJ0 '3*1'*J,J'*G' . Ø© ÙÙس٠ÙÙ
ا٠Ù٠اÙÙ
Ùتد٠اÙÙ
راجعة ÙاÙتدÙÙ٠اÙداخÙÙ Ù
شارÙات: 0 آخر Ù
شارÙØ©: 03-25-2013, 07:59 am. أساÙÙب اÙرÙابة اÙإدارÙØ©. Ù
اÙÙØ© â رÙابة. بÙÙ Ù
عاÙÙر اÙØ´ÙاÙÙØ© ÙاÙÙضÙØ ÙغÙرÙا.ÙظÙرت (D *3'J1 'D*FAJ0 H**HB9 '*,'G'*G . E9/D 'D1(-J) = 'D#1('- / 'DE(J9'* � 1 0 0
E9/D 'D9'&/ 9DI 'D'3*+E'1= 'D#1('-/ 'D'3*+E'1
,. 9EDJ) 'D*4:JD H'D%F*', #J #F 'D1B'() 'DD'-B) *1C2 ,GH/G' 9DI 'DEF*, 'DFG'&J H9DI 3(JD 'DE+'D *BHE 41C) G e n e r a l E l e c t r i c (*A*J4 /BJB DD+D','* (9/ *,EJ9G'. 9DI '*. H'DA1B (JF 'D1B'() 'D%J,'(J) H'D1B'() 'D3D(J) GH #F 'D1B'() 'D%J,'(J) *G/A %DI 6E'F -3F 3J1 'D9ED HDJ3 *5J/ 'D#.7'! 'DA'* H'D#.7'! ,. E9'JJ1 'D*CDA) :
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Ë # Ë Ë $ % *DA 'D#F8E) 'D1B'(J) F81'K D'. HJECFF' 'DBHD #F 'D1B'() GJ 9EDJ) 'D*#C/ EF #F E' *E 'D*.7J7 DG GH E' *E *FAJ0G HC4A 'D'F-1'A'* H*5-J-G' %F H,/* DDH5HD %DI 'D#G/'A 'DE-//) E3(B'K H(G0' 'D*91JA JECF '3*F*', 'D"*J :
D' (/ EF H,H/ G/A E.77 DG . 'D(-+ 9F 'D#3('( HDJ3 'D8H'G1 :
J,( 9DI 'DE3&HD #F JA1B (JF 'D#3('( H'D8H'G1 B(D '*. Ù
اجستÙر. C'F* A1/ #H E$33) . H'D'F-1'A'* D' J9FJ 4J&'K DDE$33) HD' JAJ/G' %D' %0' 'B*1F (.7H'* *5-J-J) *9J/ 'D9ED %DI E3'1G 'D5-J- HAB'K DE' C'F E.77'K DG H'D*5-J- J9FJ 'D9ED 9DI %2'D) 'D#3('( H'D9H'ED 'D*J F*, 'D'F-1'A (*#+J1G' .
'D%/'1) 'D9DJ' T o p - L e v e l M a n a g e r s 'D0JF J*E*9HF ('D. * E3*HJ'* 'D1B'() ( 4 ) : L e v e l s o f C o n t r o l
%F E3&HDJ) H8JA) 'D*.7J7 *. 'D1B'() 9DI 'D#F47) 'D1H*JFJ) :
HJ*1C2 G0' 'DFH9 EF 'D1B'() 9DI E,EH9) 'D#9E'D H'D#F47) H'DE9'ED'* 'DE*C11) HB/ *CHF JHEJ) H**E+D G0G 'D#F47) AJ %,1'! H*D9( 'D1B'() 'DD'-B) 9DI 'DE3*HI 'D4:JDJ +D'+ #/H'1 1&J3J) :
*2H/ 'DE/J1 'D*FAJ0J ('DE9DHE'* 'D*J J-*',G' H0DC D*BJJE A9'DJ) 'D#F47) 'D*F8JEJ) 'D*J *B9 *-* 3J71*GE . AJ %F,'2 'D#9E'D ('3*./'E E9'JJ1 E*FH9) **F'3( E9 'D4J! ('D*2'E'*G' 'DE'DJ) 'DB5J1) 'D#,D . . T a y l o r 9F/ *(FJG DAC1) 'D%/'1) 'D9DEJ) AJ (/'J) 'DB1F 'D941JF -J+ C'F* EGED) DE *CF EAGHE) . 3GHD) 'DAGE : u n d e r s t a n d a b i l i t y
%F #J F8'E 1B'(J D' JCHF H'6-' HEAGHE' AD' BJE) DG HB/ J$/J %DI 'DHBH9 AJ 'D#.7'! /HF *H,JG 'F*('GGE %DI #H,G 'DBH) H'D69A #+F'! :J1 'DEF*8E): D e t e c t i n g I r r e g u l a r i t i e s
A#GEJ) 'D1B'() **E+D AJ C4A 'D#4J'! 'D1B'() 'DE'DJ) ( 'DE-'3(J) ) 9DI 9ED 'D,G'2 'D*FAJ0J :
HJG/A G0' 'DFH9 EF 'D1B'() %DI -E'J) 'D#EH'D EF .D'D 'D*#C/ EF -,) 'D*51A'* 'DE'DJ) (9/ E1',9) 'DE*-5D EF 'D%J1'/'* H'DE*51A EF 'DFAB'* H#FG' *E* HAB DDBH'FJF H'D*9DJE'* H'DBH'9/ 'D9'E) DDEJ2'FJ) HEF #E+D) 'D#,G2) 'D-CHEJ) 'DE1C2J) 'D*J *BHE (G0G 'DEGE'* H2'1) 'DE'DJ) 3D7) 'DFB/ 'DAD37JFJ) GJ&) 'D1B'() 'D9'E). Ùب اÙثاÙØ«: أاÙدا٠ÙØ£ÙÙاع اÙرÙابة اÙداخÙÙØ©. CE' #F '3*./'E 'D71B 'D#.1I AJ 'D1B'() /HF 'DD,H! *DA) AJ 'DEF4#) H'D*B'1J1 'D. GJ E(/# 1B'(J JH,( */.D 'DE/J1 AJ -'D'* DD-5HD 9DI (J'F'* 1B'(J) *AJ/ H*$C/ H,H/ 'F-1'A'* ,HG1J) 9F 'DE9J'1 . #3&D) 9'E)
E' GH /H1 'D1B'() AJ 'D%/'1)
E' GJ 9D'B) 'D*.7J7 ('D1B'()
E' GJ .7H'* 9EDJ) 'D1B'()
CJA *3*7J9 'D%/'1) *-/J/ E/I A'9DJ) 'DEF8E)
'0C1 'D.5'&5 ( 'DE*7D('*) 'D#3'3J) 'DH',( *H'A1G' AJ F8'E 'D1B'() 'DA9'D
*CDE 9F E,'D'* '3*./'E 'D1B'() 3H'! ÙÙÙ
زÙÙب Ùتعرض ÙÙ٠أÙ
Ùر تاج اÙسر بطرÙÙØ© رÙائÙØ© ÙÙترة Ù
Ù Ùترات عÙ
Ù٠طبÙبا٠Ù٠بÙد٠اÙسÙداÙØ ØÙاÙات تÙ
زج بÙ٠اÙÙاÙع ٠اÙØ®ÙØ§Ù Ø Ù ... *J'1 H*9JJF 'D9'EDJF H*BJJE 'D#/'! (F'! اÙ.doc اÙرÙابة اÙشرعÙØ© عÙ٠أعÙ
ا٠اÙÙ
صار٠اÙإسÙاÙ
ÙØ©.pdf اÙرÙابة اÙشرعÙØ© Ù٠اÙÙ
صار٠اÙإسÙاÙ
ÙØ© - د. 'D1B'() 'D3D(J) : n e g a t i v e c o n t r o l
H*G/A %DI 'C*4'A 'D'F-1'A'* H'D#.7'! 'D(1DE'F #H 'DE,D3 'D*41J9J #H E,D3 'DFH'( HD,'FG 'DEF(+B) 9FG 3H'! 'D*5-J-J B/ J*E EF ,1'! 5 ) 'D.1'&7 'D1B'(J) :
-J+ C'F DGF1J ,'** 'DA6D AJ '(*C'1 'D.1'&7 'D1B'(J) 'D*J D' 2'D 'D9ED 'D1B'(J J3J1 9DI #3'3G' AJ 'DC+J1 EF 'DFH'-J HEF #GE G0G 'D.1'&7 3,D 'D"D) 3,D 'D9'ED .1J7) 'D*5EJE .1J7) *B/E 'D9ED HDB/ *E 'D%4'1) %DJG' 9F/ 'D-/J+ 9F 'D1B'() 9DI 'D#9E'D 'D%/'1J) 5 2 2 7 . AJ E,'D 'D#A1'/: h u m a n r e s o u r c e
J*7D( EF 'DE3&HDJF 'D*#C/ EF 7'B) 'D%,1'! ÙجÙØ© اÙتدÙÙÙ (Ø£Ù ÙجÙØ© Ù
راجعة اÙØسابات) ÙÙ ÙجÙØ© تشغÙÙÙØ© تابعة ÙÙ
جÙس اÙإدارة Ù
ÙÙÙØ© باÙإشرا٠عÙ٠اÙتÙارÙر اÙÙ
اÙÙØ© ÙاÙØ¥ÙØµØ§Ø Ø¹ÙÙا ضÙ
٠أ٠شرÙØ© Ù
٠اÙشرÙات اÙØ£Ù
رÙÙÙØ© اÙعاÙ
Ø©. ÙستعÙ
Ù ÙظاÙ
اÙرÙابة اÙداخÙÙØ© Ùسائ٠Ù
تعددة ستعÙ
Ù ÙظاÙ
اÙرÙابة اÙداخÙÙØ© Ùسائ٠Ù
تعددة ÙتØÙÙ٠اÙØ£Ùدا٠اÙÙ
تÙخاة Ù
ÙÙ Ùذا Ùجب س٠إجراءات Ù
٠شأÙÙا تدعÙÙ
Ù
ÙÙÙ
تÙا اÙرئÙسÙØ©Ø Ùجاءت Ø£Ùضا ÙتØÙÙ٠خصائص اÙرÙابة اÙداخÙÙØ© اÙسÙÙÙ
Ø©Ø ÙÙØ°Ù٠سÙÙ ÙتÙاÙÙ ÙÙ Ùذا اÙÙ
Ø·Ùب Ø«Ùاثة إجراءات: 2-تÙزÙع اÙÙاجبات بÙ٠اÙÙ
ÙظÙÙÙ Øت٠Ùا ÙÙÙرد شخص بعÙ
ÙÙØ© Ù
٠اÙبداÙØ© Ø¥Ù٠اÙÙÙاÙØ©. /. *D'A -,E H81HA 'DE41H9 H-','*G . '0 'DB1'1'* HEF #FH'9G' 'D*B'1J1 'D/H1J) (9/ 'F*G'! DE*'(9) 9EDJ) *B/JE 'D./E'* H'D*#C/ EF 16I 'D2(HF. (. HJ5A R o b e r t J . CE' *G/A 'D1B'() 'D3D(J) . The IMF has released the 2013 External Debt Statistics: Guide for Compilers and Users (2013 EDS Guide), which contains updated global standards for the compilation, reporting, and analytical use of external debt statistics. سÙØ© : ٢٠١٥. J9C3 7(J9) 'DF4'7 H'-*J','*G :
r e f l e c t i n g t h e a c t i v i t y n e e d s a n d n a t u r e
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e r s o n a l O b s e r v a t i o n
G0G 'DH3JD) **7D( 0G'( 'DE/J1 E('41) %DI EHB9 'D*FAJ0 DJBHE (FA3G ('D'7D'9 9DI 3J1 'D9ED HF*'&, 'D*FAJ0 H*BJJE 'D#/'! *9/JD 81HA 'D9ED :
CDE' '2/'/ *:J1 'D81HA CDE' 'F-1A* 'DF*'&, 'DA9DJ) 9F E3'1G' 'D7(J9J H*('9/* 'D#G/'A 'D*J *E *-BJBG' 9F 'D#G/'A 'DE7DH() AJ 'D#5D HDG0' J,( 'D9ED E' #ECF 9DJ *9/JD 81HA 'D9ED (E' J*7'(B H'D'A*1'6'* 'D*J (FJ* 9DJG' 'D.7). 2-ÙظاÙ
اÙرÙابة اÙداخÙÙØ©. ÙاعÙÙØ© Ø£ÙظÙ
Ø© اÙتدÙÙ٠اÙداخÙÙ ÙاÙرÙابة اÙداخÙÙØ© Ù٠اÙبÙÙ٠اÙÙÙÙاÙÙØ© pdf. AJ *-/J/ 'DE9'JJ1 'D1B'(J) *,EJ9 (J'F'* HE9DHE'* 9F 'D#/'! H9DI 'DE3&HD E1'B(*G' EF 'D-JF DD".1. '* H 'D3J'3'* 'D*J *-*', %DI *5-J- #H *9/JD #H %D:'! Ø·Ùب اÙبØØ« Ù
تطاب٠Ù
ع Ù
ØتÙ٠داخ٠اÙÙتاب â صÙØØ© 1اÙتخطÙØ· اÙتسÙÙÙ٠اÙاستراتÙجÙ, ÙØ¥Ù Ø°ÙÙ ÙتطÙب اÙÙÙاÙ
بعدة خطÙات أساسÙØ© Ù
ث٠إجراء تØÙÙÙ ÙÙÙ
ÙÙÙ, ÙتطÙÙر Ø£Ùدا٠اÙتسÙÙÙ, ÙتØدÙد اÙÙ
ÙÙÙ ... 'D *9/JD'* 9DJG' 9F/ 'D-',) #H 'D*/1J( #H 'D*H,JG H'D%14'/ D' *$/J %DI *-BJB 'D#G/'A 'DEF4H/) (D J,( #F *BHE 'D%/'1) ('D'G*E'E H'D9F'J) ('D9F51 'D%F3'FJ H-A2G D(0D #B5I ,GH/G AJ *-BJB *DC 'D#G/'A . D#FG J9FJ & 'D.HA H'D%1G'( AJ FAH3 #A1'/ 'D*F8JE . H',('*GE HDCFGE J1A6HF HJB'HEHF 'D1B'() 'D*J J9*(1HFG' :J1 5-J-) :J1 /BJB) H'3*(/'/J) . * .7H'* 'D9EDJ) 'D1B'(J) : S t e p s I n t h e C o n t r o l P r o c e s s
%F 'D9EDJ) 'D#3'3J) 'DE3*./E) AJ 'D1B'() *8G1 AJ 4CD 1BE ( 6 - 1 ) H**CHF G0G 'D9EDJ) EF E,EH9) .7H'* . '5 HJECF *B3JE 'DEH'2F) %DI 'D#FH'9 'D*'DJ):
* EH'2F) 'DE(J9'* : S a l e s B u d g e t
H*9*(1 -,1 'D#3'3 AJ 'DEH'2F) 'D*B/J1J) 'D4'ED) D#F 'D*.7J7 DDH5HD %DI -,E E9JF EF 'DE(J9'* J3'GE %3G'E'K E('41'K AJ *-/J/ 'DEH'2F'* 'D*B/J1J) 'D#.1I C'D%F*', 'D*3HJB 'D*C'DJA 'D5F'9) 'D:J1 E('41) 'DEJ2'FJ) 'DFB/J) & 'D. ÙعتÙ
د ÙظاÙ
اÙرÙابة اÙداخÙÙØ© اÙعÙ
ÙÙØ© Ø¥ÙÙ Øد بعÙد عÙ٠اختÙار Ùخبة Ù
٠اÙÙ
ÙظÙÙÙ Ù
Ù Ø°Ù٠اÙÙÙاءة ÙاÙخبرة. * EH'2F) FAB'* 1#3 'DE'D : C a p i t a l E x p e n d i t u r e
H*H6- G0G 'D#/') CJAJ) %FA'B 1#3 'DE'D (JF 'DE('FJ H'D#1'6J H'D"D'* H'D#+'+ H'DE.2HF 3H'! M a j o r C o n t r o l T y p e s b y T i m i n g
#FH'9 'D1B'() 7(B'K DD*HBJ*
- 'D1B'() 'DE*2'EF)( 1 1 ) : C o n c u r r e n t C o n t r o l
HGJ 9('1) 9F E,EH9) EF 'D#3'DJ( H'D%,1'! 'D'F*G'! اÙØ£Ùراد 1- Ù
Ù ØÙØ« اÙغاÙØ© 2 - Ù
Ù ØÙØ« اÙÙسائÙ.. *DA) . H('D*'DJ HAJ CD EF4#) GF'C E,EH9) EF 'D9'EDJF 'DE91HAJF (*B5J1GE AJ #/'! 1 0 . '0 'D%,1'! H**HBA /1,) 'D/B) AJ 'DBJ'3 9DI 7(J9) 'D9ED FA3G (D H9DJ (1'9) 'DE/J1 AJ *-/J/ FH9J) 'D(J'F'* H'DE9DHE'* 'D*J J-*',G' HAJ CJAJ) '3*./'E *DC 'D(J'F'* H'DE9DHE'* . '5 #H 'D9'E H-B 'D3$'D H'3*,H'( #96'! Ù ÙÙ Ø©ÙÙ
اعا)Ùسسا ةرش Ø©Ø§Ø Ø©Ø³Ø§Ø±Ø¯ (The compatibility of the internal control system in *J'1 'DFB'7 'D'3*1'*J,J) DD1B'() HD0DC *9*(1 'DB/1) 9DI '. ØجÙ
اÙÙ
ÙÙ : Ù¢ØÙ© Ù
ÙغاباÙت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بÙع٠ÙعÙ
ÙÙات اÙشرÙØ© Ø ÙاÙت٠ÙÙ
Ù٠أ٠تÙÙÙ Ù
Ù ÙÙاءتÙا اÙشاÙ
ÙØ©. 'DHB* 'DEF'3( DH5HD 'DE9DHE'* : #J GD ,'! #E' 9DI 'DE3*HI 'D'3*1'*J,J A**E+D 'D1B'() 'DE*2'EF) 9DI 'DF*'&, 'D4G1J) HEF +E 'DA5DJ) HC0DC 'D#-/'+ H'DE1'-D 'DG'E) DD*91A 9DI 7(J9) 'D*B/E 'D*F8JEJ H'D9ED 9DI '*. 3J*E *5-J- 'D'F-1'A ('D319) 'DEF'3() . AJ 'DB7'9 'D9'E #H 'D. 'DE-'A8)
D' J91A 'DE-'A8 'D,/J/ EF #JF J(/# D-D 'DE4CD'* 'D*J *H',GG. '* H'D3J'3'* 'DE*9DB) (9EDJ) ,0( H'3*B7'( H'. !, ... ÙÙدÙ
إدارة اÙÙ
راÙبة اÙداخÙÙØ© بشأ٠سÙاÙ
Ø© ÙظاÙ
اÙرÙابة اÙداخÙÙØ© ÙÙÙØدة اÙØÙÙÙ
ÙØ©. 2016. أثر تÙÙÙÙÙجÙا اÙÙ
عÙÙÙ
ات عÙÙ ÙاعÙÙØ© ÙظاÙ
اÙرÙابة اÙداخÙÙØ© دارسة Ù
ÙداÙÙØ© (EF8E'* 'DB7'9 'D. HBJ'3 -,E 'D9D'B'* 'D%F3'FJ) /'.D 'D9ED 1:E 'D*B/E 'DC(J1 AJ 9DE 'DFA3 H9DE 'D',*E'9 HF,'-GE AJ *B/JE 'D#3'DJ( 'D*J ,9D* EF 'DEECF 'D%DE'E ('DEJHD H'D/H'A9 'D%F3'FJ) H9DI CD -'D A%F '3*./'E 'DE9'JJ1 :J1 'DEDEH3) ".0 AJ 'D*F'B5 H0DC EF .D'D *-HJD 'D#G/'A 'DFH9J) %DI #G/'A CEJ) . فريق العمل يتكون فريق عملنا من نخبة من الباحثين الأكاديميي. 'D*F($ ('DE3*B(D : f u t u r e p r e d i c t i o n
J,( #F D' *B*51 'DF8E 'D1B'(J) 'DE3*./E) 9DI 'C*4'A 'D'F-1'A'* 'D-'DJ) #H 'DE*2'EF) E9 'D9EDJ) 'D%F*',J) H%FE' 9DI 'DE/J1 #F J39I ,'G/' DD-5HD 9DI #3'DJ( 1B'(J) *ECFG EF 'D*F($ ('D'F-1'A'* B(D HBH9G' H'*. C'F 3D9) #H ./E) DE,EH9) 'DEH'5A'* H'DE9'JJ1 'DEH6H9) EF -J+ HB* 'D%F*', H,H/*G H*CDA*G HCEJ*G H'D*5EJE H'D7'B) 'D%F*',J) 'D-'DJ) H'DE3*B(DJ). خصائص ÙظاÙ
اÙرÙابة. *:JJ1 'DE9'JJ1 . HJ4*ED 'DE41H9 AJ 'D9'/) 9DI 9/) E1'-D H#GEG' E' JDJ :
E1-D) *-/J/ 'D#G/'A . 'DEH8AJF AJ 'D41C) H-*I JCHF GF'C B(HD AD'(/ EF E4'1C) 'D#96'! اÙرÙابة اÙداخÙÙØ© :internal control ... خصائص ÙظاÙ
اÙرÙابة. '* 'D*5-J-J) 'D*J EF 4#FG' *A'/J %G/'1 'D*C'DJA 'D*J B/ *CHF ,3JE) H9DI 3(JD 'DE+'D D' J3*7J9 'DE/J1 #F JBA EC*HA 'D#J/J -JF JC*4A #F 'D3JHD) 'DFB/J) B/ FA0* EF 'DE$33) EF0 4G1JF 3'(BJF .