‫ﺃﺛﺮ ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ‬

‫ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‪ :‬ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ ﺃﻧﻤﻮﺫﺟﺎ ً‬

‫ﺯﻫﻴﺮ ﺧﻀﺮ ﻋﺒﺎﺱ‬ ‫ﻡ‪.‬ﻡ ﻋﻤﺎﺭ ﻁﻪ ﻳﺎﺳﻴﻦ‬ ‫ﻡ‪.‬ﻡ ﺳﻌﺪ ﻋﻠﻮﺍﻥ ﻣﺤﻴﻤﻴﺪ‬
‫ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻹﺳﻼﻣﻴﺔ‬ ‫ﻛﻠﻴﺔ ﺍﻹﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ‬ ‫ﻛﻠﻴﺔ ﺍﻹﺩﺍﺭﺓ ﻭﺍﻻﻗﺘﺼﺎﺩ‬
‫ﺟﺎﻣﻌﺔ ﺗﻜﺮﻳﺖ‬ ‫ﺟﺎﻣﻌﺔ ﺗﻜﺮﻳﺖ‬ ‫ﺟﺎﻣﻌﺔ ﺗﻜﺮﻳﺖ‬
‫‪Zuhair.k.Abbas@tu.edu.iq‬‬ ‫‪a.t.y.s@tu.edu.iq‬‬ ‫‪saad.alwan@tu.edu.iq‬‬

‫‪ISSN 2709-6475‬‬ ‫‪Doi:https://doi.org/10.37940/BEJAR.2021.1.1.11‬‬

‫ﺗﺄﺭﻳﺦ ﻗﺒﻮﻝ ﺍﻟﻨﺸﺮ ‪2021/4/18‬‬ ‫ﺗﺄﺭﻳﺦ ﺍﺳﺘﻼﻡ ﺍﻟﺒﺤﺚ ‪2021/3/8‬‬

‫ﻠ‬ ‫اﻟ‬
‫ﻳﻬ ﺪﻑ ﺍﻟﺒﺤ ﺚ ﻟﻤﻌﺮﻓ ﺔ ﺃﺛ ﺮ ﺍﺳ ﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳ ﺒﺔ ﺍﻹﺩﺍﺭﻳ ﺔ ﻋﻠ ﻰ ﺗﺤﺴ ﻴﻦ ﺟ ﻮﺩﺓ ﺍﻟﺘ ﺪﻗﻴﻖ‬
‫ﺍﻟ ﺪﺍﺧﻠﻲ ﻟﻠﻤﺼ ﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴ ﺔ ﺍﻷﻫﻠﻴ ﺔ ‪ -‬ﺑﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﺃﻧﻤﻮﺫﺟ ﺎ ً‪ ،‬ﻭﻟﺘﺤﻘﻴ ﻖ ﻫ ﺪﻑ ﺍﻟﺒﺤ ﺚ ﺗ ﻢ‬
‫ﺗﻄﻮﻳﺮ ﺍﺳﺘﺒﺎﻧﺔ ﺍﺷﺘﻤﻠﺖ ﻋﻠﻰ ﻣﻌﻠﻮﻣﺎﺕ ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ‪ ،‬ﻓﻴﻤﺎ ﻳﺨﺺ ﺍﻟﻤﺠﺘﻤﻊ ﺍﻟﻤ ﺪﺭﻭﺱ ﺍﻟﻤﺘﻤﺜ ﻞ‬
‫ﺑﺎﻟﻤﺼ ﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴ ﺔ ﺍﻟﺨﺎﺻ ﺔ ﻓ ﻲ ﺍﻟﻌ ﺮﺍﻕ‪ ،‬ﻓﻘ ﺪ ﻛ ﺎﻥ ﻣﺠﺘﻤ ﻊ ﺍﻟﺒﺤ ﺚ ﺍﻟﻘﻄ ﺎﻉ ﺍﻟﻤﺼ ﺮﻓﻲ ﺍﻟﻌﺮﺍﻗ ﻲ ﻭﻗ ﺪ‬
‫ﺭﻛ ﺰﺕ ﻋﻴﻨ ﺔ ﺍﻟﺒﺤ ﺚ ﺑﺸ ﻜﻞ ﻗﺼ ﺪﻱ ﻟﻤﺼ ﺮﻓﻲ ﺍﻟﻤﻮﺻ ﻞ ﻟﻠﺘﻨﻤﻴ ﺔ ﻭﺍﻻﺳ ﺘﺜﻤﺎﺭ ﻭﻣﺼ ﺮﻑ ﺁﺷ ﻮﺭ ﺍﻟ ﺪﻭﻟﻲ‬
‫ﻟﻼﺳﺘﺜﻤﺎﺭ‪ ،‬ﻭﻣﻦ ﺃﻫﻢ ﺍﺳﺘﻨﺘﺎﺟﺎﺕ ﺍﻟﺒﺤﺚ‪ :‬ﻭﺟﻮﺩ ﺃﺛ ﺮ ﻣﻌﻨ ﻮﻱ ﻻﺳ ﺘﺨﺪﺍﻡ ﺑﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﺑﺄﺑﻌﺎﺩﻫ ﺎ‬
‫ﺍﻷﺭﺑﻌﺔ ﻟﺘﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻷﻫﻠﻴﺔ‪ ،‬ﻳﻮﺟﺪ ﺃﺛﺮ ﺇﻳﺠﺎﺑﻲ ﺑﺪﻻﻟﺔ ﻣﻌﻨﻮﻳﺔ ﻟﺘﻄﺒﻴ ﻖ‬
‫ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ ﻋﻠﻰ ﻛﻔﺎءﺓ ﻋﻤﻞ ﻓﺮﻳﻖ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ‪ .‬ﻭﺗﻮﺻﻞ ﺍﻟﺒﺤﺚ ﺇﻟﻰ ﻋﺪﺓ‬
‫ﺗﻮﺻﻴﺎﺕ ﺃﻫﻤﻬﺎ‪ :‬ﺍﻻﻫﺘﻤﺎﻡ ﺑﺎﻷﺑﻌ ﺎﺩ ﺍﻟﻨﻮﻋﻴ ﺔ ﻟﺘﻄﺒﻴ ﻖ ﺑﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﻭﻧﺸ ﺮ ﻣﻔﻬﻮﻣﻬ ﺎ‪ ،‬ﻓﻼﺑ ﺪ ﺃﻥ‬
‫ﺗﻬﺘﻢ ﺑﺠﻮﺩﺓ ﺍﻟﺨﺪﻣﺎﺕ ﻻﺳﺘﻘﻄﺎﺏ ﺍﻟﻌﻤﻼء ﺍﻟﺠﺪﺩ ﻭﺍﻟﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ ﺍﻟﻌﻤﻼء ﺍﻟﻘﺪﺍﻣﻰ ﻭﺍﻻﻫﺘﻤﺎﻡ ﺑﻤﻘﺘﺮﺣ ﺎﺕ‬
‫ﻭﺷﻜﺎﻭﻯ ﺍﻟﻌﻤﻼء ﻭﻣﻌﺎﻟﺠﺘﻬﺎ ﻓﻲ ﺍﻟﻮﻗﺖ ﺍﻟﻤﻨﺎﺳﺐ‪ ،‬ﻭﺗﺤﺴﻴﻦ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻭﺗﺄﻫﻴﻞ ﻭﺗﺪﺭﻳﺐ ﺍﻟﻜﻮﺍﺩﺭ‬
‫ﺑﻤﺎ ﻳﺰﻳﺪ ﻣﻦ ﺧﺒﺮﺍﺗﻬﻢ ﻭﻗﺪﺭﺍﺗﻬﻢ ﻋﻠﻰ ﺍﻟﺘﻄﺒﻴﻖ ﺍﻟﺴﻠﻴﻢ ﻟﺒﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ‪.‬‬
‫ﺍﻟﻜﻠﻤﺎﺕ ﺍﻻﻓﺘﺘﺎﺣﻴﺔ‪ :‬ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ‪ ،‬ﺑﻄﺎﻗﺔ ﺍﻹﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ‪ ،‬ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ‪.‬‬

‫ﻣﺠﻠﺔ ﺍﻗﺘﺼﺎﺩﻳﺎﺕ ﺍﻷﻋﻤﺎﻝ‬

‫ﺍﻟﻌﺪﺩ )‪ / (1‬ﺣﺰﻳﺮﺍﻥ ‪2021 /‬‬
‫ﺍﻟﺼﻔﺤﺎﺕ‪227-215 :‬‬
‫)‪(215‬‬
 ‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‬

The Effect of Using Administrative Accounting Tools on Improving Internal

Audit Quality in Iraqi Private Banks: Balanced Scorecard as a Model

Abstract
The research aims to find out the effect of using management
accounting tools on improving the quality of internal auditing for private
Iraqi banks - the Balanced Scorecard as a model, and to achieve the goal of
the research, a questionnaire was developed that included Balanced
Scorecard information, with regard to the studied community represented by
private Iraqi banks in Iraq. Research the Iraqi banking sector. The research
sample focused intentionally for the Mosul Bank for Development and
Investment and the Ashur International Bank for Investment, and among the
most important findings of the research: the presence of a moral impact of
using the balanced scorecard in its four dimensions to improve the quality of
internal auditing in private banks. On the efficiency of the work of the
internal audit team in banks. The research reached several
recommendations, the most important of which are: Paying attention to the
qualitative dimensions of implementing the Balanced Scorecard and
disseminating its concept, it must be concerned with the quality of services
to attract new clients, maintain old clients, pay attention to customer
suggestions and complaints and address them in a timely manner, improve
internal processes and qualify and train cadres to increase their experience
and capabilities Proper application of the Balanced Scorecard.
Key Words: Management Accounting Tools, Balanced Scorecard,
Improving Internal Audit Quality.

(216)
 ‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‬

‫ﺍﻟﻤﻘﺪﻣﺔ‪:‬‬
‫ﺗﻌ ﺪ ﺍﻟﻤﺼ ﺎﺭﻑ ﺍﻟﻮﺳ ﻴﻂ ﻭﺍﻟﺮﻛﻴ ﺰﺓ ﺍﻻﺳﺎﺳ ﻴﺔ ﻟﻠﻘﻄ ﺎﻉ ﺍﻟﻤﺼ ﺮﻓﻲ‪ ،‬ﻭﺗﺘﻌ ﺮﺽ ﺃﻏﻠ ﺐ ﻫ ﺬﻩ‬
‫ﺍﻟﻤﺼ ﺎﺭﻑ ﻧﺘﻴﺠ ﺔ ﻟﻠﻈ ﺮﻭﻑ ﺍﻻﻗﺘﺼ ﺎﺩﻳﺔ ﻷﺯﻣ ﺎﺕ ﻣﺎﻟﻴ ﺔ ﺣ ﺎﺩﺓ ﻧﺘﻴﺠ ﺔ ﺿ ﻌﻒ ﺍﻟﺮﻗﺎﺑ ﺔ ﻋﻠ ﻰ ﻋﻤﻠﻴﺎﺗﻬ ﺎ‬
‫ﻭﺃﻧﺸ ﻄﺘﻬﺎ‪ ،‬ﻭﺑﺎﻟﺘ ﺎﻟﻲ ﺃﺻ ﺒﺤﺖ ﺑﺤﺎﺟ ﺔ ﻻﺳ ﺘﺨﺪﺍﻡ ﺍﻷﺩﻭﺍﺕ ﺍﻹﺩﺍﺭﻳ ﺔ ﺍﻟﺤﺪﻳﺜ ﺔ ﻭﺍﻟﻔﻌﺎﻟ ﺔ ﺍﻟﺘ ﻲ ﺗﻤﻜﻨﻬ ﺎ ﻣ ﻦ‬
‫ﺗﺤﺴ ﻴﻦ ﻋﻤﻠﻴﺎﺗﻬ ﺎ ﺍﻟﺮﻗﺎﺑﻴ ﺔ‪ ،‬ﻭﺇﺣ ﺪﺍﺙ ﺗﻐﻴﻴ ﺮﺍﺕ ﻓ ﻲ ﺳﻴﺎﺳ ﺘﻬﺎ ﻭﺑﺎﻟﻨﺘﻴﺠ ﺔ ﺍﻟﻨﻬ ﻮﺽ ﺑ ﺎﻟﻮﺍﻗﻊ ﺍﻟﻤﺼ ﺮﻓﻲ‬
‫ﻣﺴﺘﻘﺒﻼً‪.‬‬
‫ﻭﺗﻌﺪ ﺍﻟﺒﻄﺎﻗﺔ ﻣﻦ ﺍﻷﺳﺎﻟﻴﺐ ﺍﻟﺤﺪﻳﺜ ﺔ ﻓ ﻲ ﺍﻟﺮﻗﺎﺑ ﺔ ﻭﺗﻘﻴ ﻴﻢ ﺍﻷﺩﺍء ﺍﻟﺘ ﻲ ﺛﺒ ﺖ ﺗﻔﻮﻗﻬ ﺎ ﻋﻠ ﻰ ﺍﻷﺳ ﺎﻟﻴﺐ‬
‫ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﻟﺘﻘﻴﻴﻢ ﺍﻷﺩﺍء‪ ،‬ﻷﻧﻬﺎ ﺗﺮﻛﺰ ﻋﻠﻰ ﻣﻘﺎﻳﻴﺲ ﻛﻤﻴﺔ ﻭﻧﻮﻋﻴﺔ )ﺑُﻌﺪ ﻣﺎﻟﻲ‪ ،‬ﺍﻟﺰﺑﻮﻥ‪ ،‬ﺗﻌﻠﻢ ﻭﻧﻤ ﻮ‪ ،‬ﻋﻤﻠﻴ ﺎﺕ‬
‫ﺩﺍﺧﻠﻴﺔ( ﻣﻦ ﺃﺟﻞ ﺇﻋﻄ ﺎء ﺻ ﻮﺭﺓ ﻭﺍﺿ ﺤﺔ ﻭﺗﻔﺼ ﻴﻠﻴﺔ ﻋ ﻦ ﺃﺩﺍء ﺍﻟﻮﺣ ﺪﺓ ﻭﺗﺸ ﺨﻴﺺ ﻧ ﻮﺍﺣﻲ ﺍﻟﻘﺼ ﻮﺭ ﻓ ﻲ‬
‫ﺃﻧﺸﻄﺘﻬﺎ ﻭﺍﻟﻌﻤﻞ ﻋﻠﻰ ﻣﻌﺎﻟﺠﺘﻬﺎ‪ .‬ﻟﺘﻠﺒﻲ ﺍﻟﺤﺎﺟ ﺔ ﻭﺗﻄﻠﻌ ﺎﺕ ﺍﻟﻤﺼ ﺎﺭﻑ ﻓ ﻲ ﺍﻟﻨﻬ ﻮﺽ ﺑ ﺎﻟﻮﺍﻗﻊ ﺍﻟﻤﺼ ﺮﻓﻲ‪،‬‬
‫ﻭﺍﻟﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ ﺍﻷﻣﻮﺍﻝ‪ ،‬ﻭﺗﺠﻨﺐ ﺍﻷﺯﻣﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‪ ،‬ﻭﻛﺴﺐ ﺍﻟﻤﻬﺎﺭﺓ ﻋﻦ ﻁﺮﻳﻖ ﺍﻟﺘﻌﻠﻢ‪.‬‬
‫ﺃﻭﻻً‪ :‬ﻣﺸﻜﻠﺔ ﺍﻟﺒﺤﺚ‪:‬‬
‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻓﻲ ﺍﻟﻤﻨﺸﺂﺕ ﻟﻪ ﺩﻭﺭ ﻛﺒﻴﺮ ﻓﻲ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ‬
‫ﻭﺫﻟﻚ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻷﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻟ ﺘﻤﻜﻦ ﺍﻟﻤﻨﺸ ﺂﺕ ﺍﻟﻤﺒﺤﻮﺛ ﺔ ﻟﻠﺘﻮﺻ ﻞ ﺇﻟ ﻰ ﺗﻘ ﺎﺭﻳﺮ ﺩﻗﻴﻘ ﺔ ﺗﺤﺴ ﻦ‬
‫ﻣﻦ ﺟﻮﺩﺗﻬﺎ‪ .‬ﻭﺗﻨﻄﻠﻖ ﻣﺸﻜﻠﺔ ﺍﻟﺒﺤﺚ ﻣﻦ ﺍﻟﺘﺴﺎﺅﻝ ﺍﻟﺮﺋﻴﺲ ﺍﻵﺗﻲ‪:‬‬
‫ﻫ ﻞ ﻳ ﺆﺛﺮ ﺍﺳ ﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳ ﺒﺔ ﺍﻹﺩﺍﺭﻳ ﺔ ﻋﻠ ﻰ ﺟ ﻮﺩﺓ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ ﻓ ﻲ ﺍﻟﻤﺼ ﺎﺭﻑ ﺍﻟﻤﺒﺤﻮﺛ ﺔ‪:‬‬
‫ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ ﺃﻧﻤﻮﺫﺟﺎ ً؟‬
‫ﺛﺎﻧﻴﺎ ً‪ :‬ﺃﻫﻤﻴﺔ ﺍﻟﺒﺤﺚ‪:‬‬
‫ﻧﻈﺮﺍ ً ﻷﻫﻤﻴﺔ ﻗﻄ ﺎﻉ ﺍﻟﻤﺼ ﺎﺭﻑ ﻓ ﻲ ﺍﻟﻌ ﺮﺍﻕ‪ ،‬ﻭﻣ ﻦ ﻫﻨ ﺎ ﺗ ﻢ ﺍﻟﺘﺮﻛﻴ ﺰ ﺑﺎﺳ ﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳ ﺒﺔ‬
‫ﺍﻹﺩﺍﺭﻳ ﺔ‪ :‬ﺑﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﺃﻧﻤﻮﺫﺟ ﺎ ً ﻣ ﻦ ﻗﺒ ﻞ ﻣ ﺪﻗﻘﻲ ﺍﻟﺤﺴ ﺎﺑﺎﺕ ﺍﻟ ﺪﺍﺧﻠﻴﻴﻦ ﻓ ﻲ ﻋﻤﻠﻴ ﺔ ﺗﻘﻴ ﻴﻢ ﺃﺩﺍء‬
‫ﺍﻟﻤﺼﺎﺭﻑ ﻛﻤﺤﺎﻭﻟﺔ ﻟﻤﺴﺎﻋﺪﺗﻬﺎ ﻟﻘﻴﺎﺱ ﺃﺩﺍﺋﻬﺎ ﺍﻻﺳﺘﺮﺍﺗﻴﺠﻲ ﻭﺍﻟﺘﺸﻐﻴﻠﻲ ﺣﺘﻰ ﺗ ﺘﻤﻜﻦ ﻣ ﻦ ﺗﺤﻘﻴ ﻖ ﺃﻫ ﺪﺍﻓﻬﺎ‪،‬‬
‫ﻭﻛﺬﻟﻚ ﺗﻌﺪ ﺗﻠﻚ ﺍﻟﺒﻄﺎﻗﺔ ﻣﻦ ﺃﻫﻢ ﺃﺳﺎﻟﻴﺐ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﺍﻟﺤﺪﻳﺜﺔ ﺍﻟﺘﻲ ﻳﻤﻜﻦ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻓ ﻲ ﺗﻘﻴ ﻴﻢ ﺃﺩﺍء‬
‫ﺍﻟﻤﻨﺸﺂﺕ‪ ،‬ﺇﺫ ﻳﺸﻤﻞ ﻫﺬﺍ ﺍﻷﺳﻠﻮﺏ ﺍﻷﺑﻌﺎﺩ ﺍﻟﻤﺪﺭﻭﺳﺔ‪ ،‬ﻋﻠﻤ ﺎ ً ﺃﻥ ﺍﻟﻤﻨﻈﻤ ﺎﺕ ﺍﻟﻌﺎﻟﻤﻴ ﺔ ﺃﺧ ﺬﺕ ﺑ ﺎﻟﺘﺤﻮﻝ ﻧﺤ ﻮ‬
‫ﺍﻷﺳﺎﻟﻴﺐ ﺍﻟﺤﺪﻳﺜﺔ‪.‬‬
‫ﺛﺎﻟﺜﺎ ً‪ :‬ﺍﻷﻫﺪﺍﻑ‪:‬‬
‫ﺃﻫﺪﺍﻑ ﺍﻟﺒﺤﺚ ﻫﻲ ﺍﻵﺗﻲ‪:‬‬
‫‪ .1‬ﺗﺴﻠﻴﻂ ﺍﻟﻀﻮء ﻋﻠﻰ ﻣﻔﻬﻮﻡ ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ ﻭﺃﻫﻤﻴﺘﻬﺎ ﻭﻣﻨﺎﻅﻴﺮﻫﺎ‪.‬‬
‫‪ .2‬ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻭﺑﻴﺎﻥ ﺩﻭﺭ ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ ﻓﻲ ﺗﺤﺴﻴﻨﻪ‪.‬‬
‫‪ .3‬ﺗﻮﻓﻴﺮ ﻣﻌﻠﻮﻣﺎﺕ ﺗﺪﻗﻴﻘﻴﺔ ﻣﻤﺜﻠﺔ ﺑﺼﺪﻕ ﻟﻮﺍﻗﻊ ﺍﻟﺤﺎﻝ ﻓﻲ ﺍﻟﺸﺮﻛﺔ‪.‬‬
‫ﺭﺍﺑﻌﺎ ً‪ :‬ﻓﺮﺿﻴﺔ ﺍﻟﺒﺤﺚ‪:‬‬
‫ﻟﺘﺤﻘﻴ ﻖ ﺃﻫ ﺪﺍﻑ ﺍﻟﺒﺤ ﺚ ﻭﺣ ﻼً ﻟﻠﺨ ﻼﻑ ﻓ ﻲ ﺍﻟﻤﺸ ﻜﻠﺔ ﺍﻟﻤﺘﻤﺜﻠ ﺔ ﺑ ﺎﻟﻔﺠﻮﺓ ﺍﻟﺒﺤﺜﻴ ﺔ ﻳﻤﻜ ﻦ ﺻ ﻴﺎﻏﺔ‬
‫ﺍﻟﻔﺮﺿﻴﺎﺕ ﺑﺎﻟﻔﺮﺿﻴﺔ ﺍﻟﺮﺋﻴﺴﺔ ﺍﻵﺗﻴﺔ‪:‬‬
‫ﻭﺟ ﻮﺩ ﺃﺛ ﺮ ﺑﺪﻻﻟ ﺔ ﺇﺣﺼ ﺎﺋﻴﺔ ﻣﻌﻨﻮﻳ ﺔ ﻻﺳ ﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳ ﺒﺔ ﺍﻹﺩﺍﺭﻳ ﺔ ﻋﻠ ﻰ ﺗﺤﺴ ﻴﻦ ﺟ ﻮﺩﺓ‬
‫ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﺑﺪﻻﻟﺔ ﺃﺑﻌﺎﺩﻫﺎ )ﻣﺎﻟﻲ‪ ،‬ﻋﻤﻼء‪ ،‬ﻋﻤﻠﻴﺎﺕ ﺩﺍﺧﻠﻴﺔ‪ ،‬ﺍﻟﺘﻌﻠﻢ ﻭﺍﻟﻨﻤﻮ( ﺃﻧﻤﻮﺫﺟﺎ ً‪.‬‬

‫)‪(217‬‬
 ‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‬

‫ﺧﺎﻣﺴﺎ ً‪ :‬ﺍﻟﻌﻴﻨﺔ ﻭﺍﻟﻤﺠﺘﻤﻊ‪:‬‬

‫ﻳﺘﻜﻮﻥ ﺍﻟﻤﺠﺘﻤﻊ ﻣ ﻦ ﺍﻟﻘﻄ ﺎﻉ ﺍﻟﻤﺼ ﺮﻓﻲ ﺍﻟﻌﺮﺍﻗ ﻲ‪ ،‬ﺑﻴﻨﻤ ﺎ ﺗﻤﺜﻠ ﺖ ﺍﻟﻌﻴﻨ ﺔ ﺑﺎﻟﻤ ﺪﺭﺍء ﻭﻧ ﻮﺍﺑﻬﻢ‪ ،‬ﻣ ﺪﻳﺮ‬
‫ﻣ ﺎﻟﻲ‪ ،‬ﻣ ﺪﻳﺮ ﺗ ﺪﻗﻴﻖ ﺩﺍﺧﻠ ﻲ‪ ،‬ﻣ ﺪﻳﺮ ﺍﻟﺤﺴ ﺎﺑﺎﺕ‪ ،‬ﻣ ﺪﻳﺮ ﻗﺴ ﻢ ﺍﻟﻌﻤ ﻼء‪ ،‬ﻣ ﺪﻳﺮ ﺍﻻﺋﺘﻤ ﺎﻥ‪ ،‬ﻭﺍﻟﻤﻮﻅﻔ ﻮﻥ ﻓ ﻲ‬
‫ﺍﻻﻗﺴﺎﻡ‪ ،‬ﺗﻢ ﺗﻮﺯﻳﻊ )‪ (65‬ﺍﺳ ﺘﺒﺎﻧﺔ ﻭﻗ ﺪ ﺍﺳ ﺘﺨﺪﻡ ﺍﻟﺒﺤ ﺚ ﻣﻘﻴ ﺎﺱ ﻟﻴﻜ ﺮﺕ ﻟﻘﻴ ﺎﺱ ﺍﻻﺳ ﺘﺒﺎﻧﺔ‪ ،‬ﻭﺗ ﻢ ﺍﻟﺤﺼ ﻮﻝ‬
‫ﻋﻠﻰ ﺍﻻﺳﺘﺒﺎﻧﺎﺕ ﺍﻟﺼﺎﻟﺤﺔ ﺍﻟﺘﻲ ﻋﺪﺩﻫﺎ )‪ (55‬ﺍﺳﺘﺒﺎﻧﺔ‪.‬‬
‫ﺳﺎﺩﺳﺎ ً‪ :‬ﻣﻨﻬﺞ ﺍﻟﺒﺤﺚ‪:‬‬
‫ﺍﺳ ﺘﺨﺪﻡ ﺍﻟﺒﺤ ﺚ ﺍﻟﻤ ﻨﻬﺞ ﺍﻟﻮﺻ ﻔﻲ ﻟﺒﻨ ﺎء ﺍﻟﺠﺎﻧ ﺐ ﺍﻟﻨﻈ ﺮﻱ ﻭﺍﻟﻤ ﻨﻬﺞ ﺍﻟﺘﺤﻠﻴﻠ ﻲ ﻟﻠﺒﻴﺎﻧ ﺎﺕ ﺑﺎﺳ ﺘﺨﺪﺍﻡ‬
‫ﺑﺮﻧﺎﻣﺞ ‪ SPSS23‬ﺍﻹﺣﺼﺎﺋﻲ‪.‬‬
‫ﺳﺎﺑﻌﺎ ً‪ :‬ﺣﺪﻭﺩ ﺍﻟﺒﺤﺚ‪:‬‬
‫ﺍﻟﺤﺪﻭﺩ ﺍﻟﻤﻜﺎﻧﻴﺔ‪ :‬ﻣﺘﻤﺜﻠﺔ ﺑﻤﺼﺮﻓﻲ ﺍﻟﻤﻮﺻﻞ ﻟﻠﺘﻨﻤﻴﺔ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﻣﺼﺮﻑ ﺁﺷﻮﺭ ﺍﻟﺪﻭﻟﻲ ﻟﻼﺳﺘﺜﻤﺎﺭ‪.‬‬
‫ﺍﻟﺤﺪﻭﺩ ﺍﻟﺰﻣﻨﻴﺔ‪ :‬ﺍﻟﻤﺘﻤﺜﻠﺔ ﺑﺎﻟﻌﺎﻡ ‪.2019‬‬
‫ﺧﻄﺔ ﺍﻟﺒﺤﺚ‪ :‬ﻳﻘﺴﻢ ﺍﻟﺒﺤﺚ ﺇﻟﻰ ﺍﻵﺗﻲ‪:‬‬
‫ﺍﻟﻤﺤﻮﺭ ﺍﻷﻭﻝ‪ :‬ﺍﻹﻁﺎﺭ ﺍﻟﻨﻈﺮﻱ ﻟﻠﺒﺤﺚ‪.‬‬
‫ﺍﻟﻤﺤﻮﺭ ﺍﻟﺜﺎﻧﻲ‪ :‬ﺍﻹﻁﺎﺭ ﺍﻟﻌﻤﻠﻲ ﻟﻠﺒﺤﺚ‪.‬‬

‫ﺍﻟﻤﺤﻮﺭ ﺍﻷﻭﻝ‪ :‬ﺍﻻﻁﺎﺭ ﺍﻟﻨﻈﺮﻱ ﻟﻠﺒﺤﺚ‬

‫ﺃﻭﻻً‪ :‬ﺑﻄﺎﻗﺔ ﺍﻻﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ‬
‫‪ .1‬ﺍﻟﻤﻔﻬﻮﻡ‪:‬‬
‫ﻭﺭﺩﺕ ﻋﺪﺓ ﺗﻌﺮﻳﻔﺎﺕ ﻟﺒﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ ﻧﺒﻴﻦ ﻣﻨﻬﺎ ﻫﻲ ﻣﻘﺎﻳﻴﺲ ﻣﺎﻟﻴﺔ ﺗﻘﺪﻡ ﻹﺩﺍﺭﺓ ﺍﻟﻤﺆﺳﺴ ﺔ‬
‫ﻣﻌﻠﻮﻣﺎﺕ ﺩﻗﻴﻘﺔ ﻭﺷ ﺎﻣﻠﺔ ﻷﺩﺍء ﺍﻟﻤﺆﺳﺴ ﺔ )ﻣﻮﺳ ﻰ‪ .(354 :2016 ،‬ﻓ ﻲ ﺣ ﻴﻦ ﻋﺮﻓﻬ ﺎ ‪(David,2005:‬‬
‫)‪ 162‬ﺑﺄﻧﻬﺎ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﻭﺭﻗﺎﺑﺔ ﺗﻘﻨﻴﺔ ﻳﻨﺒﺜ ﻖ ﺃﺳ ﻤﻬﺎ ﻣ ﻦ ﺍﻟﺤﺎﺟ ﺔ ﻟﻤﻮﺍﺯﻧ ﺔ ﻗﻴﺎﺳ ﺎﺗﻬﺎ ﺍﻟﻤﺎﻟﻴ ﺔ ﺍﻟﺘ ﻲ ﺗﺴ ﺘﺨﺪﻡ‬
‫ﻏﺎﻟﺒ ﺎ ً ﻓ ﻲ ﺗﻘﻴ ﻴﻢ ﺍﻻﺳ ﺘﺮﺍﺗﻴﺠﻴﺔ ﻭﺍﻟﺮﻗﺎﺑ ﺔ ﻋﻠﻴﻬ ﺎ ﺑﻘﻴﺎﺳ ﺎﺕ ﻏﻴ ﺮ ﻣﺎﻟﻴ ﺔ ﻛ ﺎﻟﺠﻮﺩﺓ ﻭﺧﺪﻣ ﺔ ﺍﻟﺰﺑ ﻮﻥ‪ .‬ﻭﻳ ﺮﻯ‬
‫)‪ (Douglas,et.al.,2002:158‬ﺃﻥ ﻣﻔﻬ ﻮﻡ ﺑﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﻫ ﻮ ﺍﻟﺘ ﻮﺍﺯﻥ ﺍﻟﻤﻨﺎﺳ ﺐ ﻷﻫ ﺪﺍﻑ‬
‫ﺍﻟﻤﻨﻈﻤﺔ ﺑﺄﺑﻌﺎﺩﻫﺎ ﺍﻟﺮﺋﻴﺴﺔ ﺍﻷﺭﺑﻊ‪ .‬ﻭﺃﻳﻀﺎ ً ﻋﺮﻓﺖ ﺑﺄﻧﻬﺎ ﺃﺩﺍﺓ ﻳﺘﻢ ﻣﻦ ﺧﻼﻟﻬ ﺎ ﺗﺮﺟﻤ ﺔ ﺭﺳ ﺎﻟﺔ ﻭﺍﺳ ﺘﺮﺍﺗﻴﺠﻴﺔ‬
‫ﺍﻟﻮﺣﺪﺓ ﺇﻟﻰ ﻣﻘﺎﻳﻴﺲ ﻭﺃﻫﺪﺍﻑ ﺗﺘﻜﻮﻥ ﻣﻦ ﺃﺭﺑﻌﺔ ﺭﻛﺎﺋﺰ ﻭﻫﻲ ﺍﻷﺩﺍء ﺍﻟﻤ ﺎﻟﻲ ﻭﺭﺿ ﺎ ﺍﻟﺰﺑ ﻮﻥ ﻭﻛﻔﺎﻳ ﺔ ﺍﻷﺩﺍء‬
‫ﺍﻟﺘﺸﻐﻴﻠﻲ‪ ،‬ﻛﺬﻟﻚ ﺍﻟﻔﺮﺹ ﺍﻟﺘﻲ ﺗﻘﺪﻣﻬﺎ ﺍﻟﻮﺣﺪﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻌﺎﻣﻠﻴﻬﺎ ﻣﻦ ﺃﺟﻞ ﺍﻟﺘﻌﻠﻢ ﻭﺍﻟﻨﻤﻮ )ﺟﺒ ﻞ‪:2018 ،‬‬
‫ﺇﻥ ﻣﻔﻬ ﻮﻡ ﺑﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﻳﺮﺗﻜ ﺰ ﻋﻠ ﻰ ﺍﻟﻤﺤ ﺎﻭﺭ ﺍﻟﺰﻣﻨﻴ ﺔ ﺍﻟﺜﻼﺛ ﺔ ﻭﻫ ﻲ )ﺍﻟﻤﺎﺿ ﻲ‪،‬‬ ‫‪ .(115‬ﱠ‬
‫ﺍﻟﺤﺎﺿﺮ‪ ،‬ﺍﻟﻤﺴﺘﻘﺒﻞ( ﺑﻤﻌﻨﻰ ﺃﻥ ﻣﺎ ﺗﻌﻤﻠﻪ ﺍﻟﻴﻮﻡ ﻣﻦ ﺃﺟﻞ ﺍﻟﻐﺪ ﻗﺪ ﻻ ﻳﻜﻮﻥ ﻟﻪ ﺗﺄﺛﻴﺮ ﻣﺒﺎﺷﺮ ﻣﺎﻟﻲ ﻭﺍﺿﺢ ﺇﻻ‬
‫ﺑﻌﺪ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﺴﺘﻘﺒﻠﻴﺔ‪ ،‬ﻭﺍﻟﺘﺤﻮﻝ ﻣﻦ ﻣﺠ ﺮﺩ ﻣﺮﺍﻗﺒ ﺔ ﺍﻟﻌﻤﻠﻴ ﺎﺕ ﺍﻟﻴﻮﻣﻴ ﺔ ﺇﻟ ﻰ ﺇﺿ ﺎﻓﺔ ﺃﺑﻌ ﺎﺩ ﺃﺧ ﺮﻯ ﺫﺍﺕ‬
‫ﺗﺄﺛﻴﺮ ﻋﻠﻰ ﺍﻟﺒُﻌ ﺪ ﺍﻟﻤﺴ ﺘﻘﺒﻠﻲ ﻟﻠﻤﻨﻈﻤ ﺔ‪ ،‬ﺑﻤﻌﻨ ﻰ ﺁﺧ ﺮ ﺭﺻ ﺪ ﺍﻟﻌﻤﻠﻴ ﺎﺕ ﺍﻟﻴﻮﻣﻴ ﺔ ﻟﻠﻤﻨﻈﻤ ﺔ ﻭﻟﻜ ﻦ ﻋﻠ ﻰ ﺷ ﻜﻞ‬
‫ﻣﻘ ﺎﻳﻴﺲ ﻭﻣﻌ ﺎﻳﻴﺮ ﺇﺭﺷ ﺎﺩﻳﺔ ﻟﺘﺤﻘﻴ ﻖ ﺃﻓﻀ ﻞ ﻧﺘ ﺎﺋﺞ ﺍﻷﺩﺍء ﺍﻟﺸ ﺎﻣﻞ ﻟﻠﻌﻤﻠﻴ ﺎﺕ ﺩﺍﺧﻠﻴ ﺎ ً ﻭﺧﺎﺭﺟﻴ ﺎ ً ﻟﻠﻮﺣ ﺪﺓ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ )ﻋﺒﺪ‪.(226 :2016 ،‬‬
‫‪ .2‬ﺍﻷﺑﻌﺎﺩ‪:‬‬
‫ﺗﺘﻜﻮﻥ ﻣﻦ ﺃﺭﺑﻌﺔ ﺃﺑﻌﺎﺩ ﺗﺸﻜﻞ ﺍﻟﺮﻛﺎﺋﺰ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻬﺎ ﻭﻫﻲ‪:‬‬
‫ﺃ‪ .‬ﺍﻟﺒُﻌﺪ ﺍﻟﻤﺎﻟﻲ‪ :‬ﻳﺘﻌﻠﻖ ﻫﺬﺍ ﺍﻟﺒﻌﺪ ﺑﺎﻟﻨﻮﺍﺣﻲ ﺍﻟﻤﺎﻟﻴﺔ‪ ،‬ﺇﺫ ﺗﻤﺜﻞ ﻧﺘﺎﺋﺠﻪ ﻣﻘﺎﻳﻴﺲ ﺑﺸﺄﻥ ﺗﺤﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﻟﻤﺎﻟﻴ ﺔ‬
‫ﻭﺍﻷﺭﺑﺎﺡ ﺍﻟﻤﺘﺤﻘﻘﺔ ﻻﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﺍﻟﺸﺮﻛﺔ ﻭﺇﺿﺎﻓﺔ ﻗﻴﻤﺔ ﻟﻠﻤﺴ ﺎﻫﻤﻴﻦ ﻣ ﻦ ﺧ ﻼﻝ ﺗﻘﻠﻴ ﻞ ﺍﻟﻜﻠ ﻒ ﺑﺎﻟﻤﻘﺎﺭﻧ ﺔ‬

‫)‪(218‬‬
 ‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‬
‫ﻣﻊ ﺗﻜﺎﻟﻴﻒ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﻤﻨﺎﻓﺴﺔ‪ ،‬ﻛﺬﻟﻚ ﻳﺮﻛﺰ ﺍﻟﺒُﻌﺪ ﺍﻟﻤﺎﻟﻲ ﻋﻠﻰ ﻣﺴﺘﻮﻳﺎﺕ ﺍﻟﺪﺧﻞ ﺍﻟﺘﺸ ﻐﻴﻠﻲ ﻭﻧﻤ ﻮ ﺣﺠ ﻢ‬
‫ﺍﻟﻤﺒﻴﻌ ﺎﺕ ﻭﺍﻟﻌﺎﺋ ﺪ ﻋﻠ ﻰ ﺭﺃﺱ ﺍﻟﻤ ﺎﻝ ﻭﺣﻘ ﻮﻕ ﺍﻟﻤﻠﻜﻴ ﺔ ﻭﻧﻤ ﻮ ﺍﻟﺘ ﺪﻓﻘﺎﺕ ﺍﻟﺘﺸ ﻐﻴﻠﻴﺔ ﺍﻟﻤﺘﺤﻘﻘ ﺔ ﻣ ﻦ ﺍﻟﻨﺸ ﺎﻁ‬
‫ﺍﻟﺘﺸﻐﻴﻠﻲ )‪.(Horngren,et.al.,2015:478‬‬
‫ﺏ‪ .‬ﺑُﻌﺪ ﺍﻟﻌﻤﻼء‪ :‬ﻳﺮﻯ )ﺍﺑﻮ ﺷ ﺮﺥ‪ (37 :2012 ،‬ﺃﻥ ﻋﻠ ﻰ ﺍﻟﺸ ﺮﻛﺔ ﺃﻥ ﺗﺄﺧ ﺬ ﺑﻌ ﻴﻦ ﺍﻻﻋﺘﺒ ﺎﺭ ﻋﻨ ﺪ ﻭﺿ ﻊ‬
‫ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺘﻬﺎ ﻣﺘﻄﻠﺒﺎﺕ ﻭﺣﺎﺟﺎﺕ ﺯﺑﺎﺋﻨﻬﺎ‪ ،‬ﻟﻤﺎ ﻟﻬﺎﺫﺍ ﺍﻟﺒُﻌﺪ ﻣﻦ ﺃﻫﻤﻴﺔ ﻛﺒﻴﺮﺓ ﻓﻲ ﻧﺠﺎﺣﻬﺎ ﻣ ﻦ ﺍﻻﺳ ﺘﻤﺮﺍﺭ‬
‫ﻓ ﻲ ﺍﻷﻧﺸ ﻄﺔ ﺍﻟﺘ ﻲ ﺗﻤﻜ ﻦ ﺍﻟﺸ ﺮﻛﺔ ﻋﻠ ﻰ ﺗﻘ ﺪﻳﻢ ﺍﻟﺨ ﺪﻣﺎﺕ ﺑﺴ ﻬﻮﻟﺔ ﻭﺃﺳ ﻌﺎﺭ ﻣﻌﻘﻮﻟ ﺔ‪ .‬ﻭﻳ ﺮﻯ‬
‫)‪ (Jiambalvo,2001:274‬ﺃﻥ ﺑُﻌﺪ ﺍﻟﻌﻤﻼء ﻳﻘﻴﺲ ﻣﻮﻓﻖ ﺍﻟﺸﺮﻛﺔ ﺣﺎﻟﻴﺎ ً ﻭﻣﺴﺘﻘﺒﻠﻴﺎ ً ﻓ ﻲ ﻧﻈ ﺮ ﺍﻟﺰﺑ ﺎﺋﻦ‬
‫ﻣﻦ ﺧﻼﻝ ﺍﻻﻫﺘﻤﺎﻡ ﺑﺘﻠﺒﻴﺔ ﺣﺎﺟﺎﺗﻬﻢ ﻭﺭﻏﺒﺎﺗﻬﻢ ﺣﺘﻰ ﺗﻨﺎﻝ ﺭﺿﺎﻫﻢ ﻭﺍﻛﺘﺴﺎﺏ ﻋﻤﻼء ﺟﺪﺩ‪.‬‬
‫ﺕ‪ .‬ﺍﻟﺒُﻌﺪ ﺍﻟﺪﺍﺧﻠﻲ‪ :‬ﻳﻬﺘﻢ ﺑﺎﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺪﺍﺧﻠﻴﺔ ﺍﻟﻤﻬﻤﺔ ﺍﻟﺘﻲ ﺗﻤﻜﻦ ﺍﻟﺸﺮﻛﺔ ﻣﻦ ﺍﻟﺘﻤﻴﺰ ﻭﺍﻟﺘﻲ ﻳﻜﻮﻥ ﻟﻬﺎ ﺍﻟﺪﻭﺭ‬
‫ﺍﻟﺒﺎﻟﻎ ﺑﺮﺿﺎ ﺍﻟﺰﺑﺎﺋﻦ ﻭﺗﺤﻘﻴ ﻖ ﺭﻏﺒ ﺎﺗﻬﻢ‪ ،‬ﻓﻀ ﻼً ﻋ ﻦ ﺗﺤﻘﻴ ﻖ ﺍﻷﻫ ﺪﺍﻑ ﺍﻟﻤﺎﻟﻴ ﺔ ﻟﻠﺸ ﺮﻛﺔ ﺑﺸ ﻜﻞ ﻳﺮﺿ ﻲ‬
‫ﺍﻟﻌﺎﻣﻠﻴﻦ )‪.(Asoshe,2010:593‬‬
‫ﺙ‪ .‬ﺍﻟﺘﻌﻠﻢ ﻭﺍﻟﻨﻤﻮ‪ :‬ﻭﻳﺮﻛﺰ ﻋﻠﻰ ﻗﺪﺭﺓ ﺍﻟﺸﺮﻛﺔ ﻋﻠﻰ ﺍﻟﺘﻄﻮﻳﺮ ﻭﺍﻟﺘﺠﺪﻳﺪ ﻓﻲ ﺍﻷﻣﺪ ﺍﻟﺒﻌﻴﺪ ﻣ ﻦ ﺧ ﻼﻝ ﺗﻮﺟﻴ ﻪ‬
‫ﺍﻟﻌﺎﻣﻠﻴﻦ ﻧﺤﻮ ﺍﻟﺘﻄﻮﻳﺮ ﻭﺍﻟﺘﺤﺴﻴﻦ ﺍﻟﻀﺮﻭﺭﻱ ﻟﻠﺒﻘﺎء ﻭﺍﻻﺳﺘﻤﺮﺍﺭ )ﺍﻟﻤﻐﺮﺑﻲ‪.(52 :2006 ،‬‬
‫‪ .3‬ﻣﺰﺍﻳﺎ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺒﻄﺎﻗﺔ‪:‬‬
‫ﺗﺘﻤﻴﺰ ﺑﻌﺪﺓ ﻣﻤﻴﺰﺍﺕ ﻣﻨﻬﺎ‪ :‬ﺇﻧﻬﺎ ﺗﻌﺪ ﺃﺩﺍﺓ ﺗﻮﺍﺯﻥ ﻳﺘﺤﻘﻖ ﻣﻦ ﺧﻼﻟﻬﺎ ﺍﻟﺘﻜﺎﻣ ﻞ ﺑ ﻴﻦ ﺍﻷﺑﻌ ﺎﺩ ﺍﻷﺭﺑﻌ ﺔ‪،‬‬
‫ﺣﻮﻝ ﻣﺎ ﻧﺤﺘﺎﺝ ﻣﻌﺮﻓﺘﻪ ﻋﻦ ﺍﻷﻋﻤﺎﻝ‪ ،‬ﻓﻀﻼً ﻋﻦ ﻭﺟﻮﺩ ﺑُﻌﺪ ﺍﻟﺰﻣﻦ ﻣ ﻦ ﺍﻷﺳ ﻔﻞ ﺍﻟ ﻰ ﺍﻷﻋﻠ ﻰ ﻭﺍﻟﺮﺑﺤﻴ ﺔ‪،‬‬
‫ﺗﺰﻭﺩ ﺍﻻﺩﺍﺭﺓ ﺑﺘﻐﺬﻳﺔ ﻋﻜﺴﻴﺔ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﻣﻤﺎ ﺗﺴﺎﻋﺪ ﻋﻠﻰ ﺍﻟ ﺘﻌﻠﻢ )ﻣﻮﺳ ﻰ‪ .(362 :2016 ،‬ﺃﻣ ﺎ )ﺇﺑ ﺮﺍﻫﻴﻢ‬
‫‪ (358-357 :2013‬ﻓﻘﺪ ﺑﻴﻦ ﺃﻥ ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ ﺗﻮﺿﺢ ﺭﺅﻳﺔ ﺍﻟﺸﺮﻛﺔ ﻭﺍﺳﺘﺮﺍﺗﻴﺠﻴﺘﻬﺎ ﻣﻦ ﺧ ﻼﻝ‬
‫ﻣﺠﻤﻮﻋﺔ ﻣﻘﺎﻳﻴﺲ ﺃﺩﺍء ﻣﺘﻼﺯﻣﺔ‪ ،‬ﻭﻛﺬﻟﻚ ﻫﻲ ﺗﻘﺪﻡ ﻣﺠﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺘﻮﺍﺯﻧﺎﺕ ﻣﺜﻞ ﺍﻟﻤﻮﺍﺯﻧﺔ ﺑﻴﻦ ﺍﻷﻫ ﺪﺍﻑ‬
‫ﻁﻮﻳﻠ ﺔ ﺍﻷﻣ ﺪ ﻭﻗﺼ ﻴﺮﺓ ﺍﻷﻣ ﺪ‪ ،‬ﻭﺍﻟﻤﻮﺍﺯﻧ ﺔ ﺑ ﻴﻦ ﺍﻟﻤﻘ ﺎﻳﻴﺲ ﺍﻟﻤﺪﺭﻭﺳ ﺔ‪ ،‬ﻭﺍﻟﻤﻮﺍﺯﻧ ﺔ ﺑ ﻴﻦ ﺍﻟﻤﻘ ﺎﻳﻴﺲ ﺩﺍﺧﻠﻴ ﺎ ً‬
‫ﻭﺧﺎﺭﺟﻴﺎ ً‪ .‬ﻭﻳﺮﻯ )ﺳﻌﻴﺪ‪ (50 :2009 ،‬ﺃﻥ ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺗﻌﻤﻞ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺍﻷﻧﻈﻤﺔ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﻟﻠﺮﻗﺎﺑﺔ ﻣﻦ‬
‫ﺧﻼﻝ ﺇﺩﺧﺎﻝ ﺍﻟﺤﻘﺎﺋﻖ ﻏﻴﺮ ﺍﻟﻤﺎﻟﻴﺔ‪ ،‬ﻭﺗﺆﺩﻱ ﺇﻟ ﻰ ﺍﻹﺑ ﺪﺍﻉ ﻓ ﻲ ﺗﻘ ﺪﻳﻢ ﺍﻟﻤﻨﺘﺠ ﺎﺕ ﺃﻭ ﺍﻟﺨ ﺪﻣﺎﺕ ﺍﻟﻤﻄﻠﻮﺑ ﺔ ﻣ ﻦ‬
‫ﻗﺒﻞ ﺍﻟﺰﺑﺎﺋﻦ‪ ،‬ﻭ ﺗﻘﺪﻳﻢ ﺍﻟﻤﻨﺘﺞ ﺃﻭ ﺍﻟﺨﺪﻣﺔ ﺑﺠﻮﺩﺓ ﻋﺎﻟﻴﺔ ﻭﺗﻜﻠﻔﺔ ﻣﻨﺨﻔﻀ ﺔ ﻭﻭﻗ ﺖ ﺃﻗﺼ ﺮ‪ ،‬ﻭﺍﺳ ﺘﺜﻤﺎﺭ ﻗ ﺪﺭﺍﺕ‬
‫ﻭﻣﻬﺎﺭﺍﺕ ﺍﻟﻌﺎﻣﻠﻴﻦ ﻓﻲ ﺍﻟﺘﺤﺴﻴﻦ ﺍﻟﻤﺴ ﺘﻤﺮ ﻭﺗﻌﺰﻳ ﺰ ﺍﻻﺗﺼ ﺎﻝ ﻣﻌﻬ ﻢ ﻣ ﻦ ﺧ ﻼﻝ ﺍﻟﺤ ﻮﺍﺭ ﻣﻌﻬ ﻢ ﺑﻤ ﺎ ﻳﺘﻌﻠ ﻖ‬
‫ﺑﺎﻷﻫﺪﺍﻑ ﺍﻻﺳﺘﺮﺍﺗﻴﺠﻴﺔ‪.‬‬
‫ﺛﺎﻧﻴﺎ ً‪ :‬ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ‪:‬‬
‫‪ .1‬ﺍﻟﻤﻔﻬﻮﻡ‪:‬‬
‫ﺗﻌ ﺮﻑ ﻋﻠ ﻰ "ﺃﻧﻬ ﺎ ﻣﻌﻴ ﺎﺭ ﻟﻠﻘ ﺪﺭﺓ ﻋﻠ ﻰ ﺍﻟﺤ ﺪ ﻣ ﻦ ﺍﻟﻐ ﺶ ﻭﺍﻟﺘﻀ ﻠﻴﻞ ﻟﺘﺤﺴ ﻴﻦ ﺩﻗ ﺔ ﺍﻟﺒﻴﺎﻧ ﺎﺕ‬
‫ﺍﻟﻤﺤﺎﺳ ﺒﻴﺔ"‪ ،‬ﻟ ﺬﺍ ﻓ ﺎﻟﺠﻮﺩﺓ ﺍﻟﻌﺎﻟﻴ ﺔ ﻓ ﻲ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ ﺗﺴ ﺎﻋﺪ ﻋﻠ ﻰ ﺯﻳ ﺎﺩﺓ ﺍﻟﻤﺼ ﺪﺍﻗﻴﺔ ﻓ ﻲ ﻣﻌﻠﻮﻣ ﺎﺕ‬
‫ﺍﻟﻜﺸ ﻮﻓﺎﺕ ﻭﺍﻟﺘﻘ ﺎﺭﻳﺮ ﻭﺗﺘ ﻴﺢ ﻋﻤ ﻞ ﺗﻘ ﺪﻳﺮﺍﺕ ﺃﻛﺜ ﺮ ﺩﻗ ﺔ ﻟﻠﻤﺴ ﺘﺜﻤﺮﻳﻦ ﻋ ﻦ ﻗﻴﻤ ﺔ ﺍﻟﺸ ﺮﻛﺔ )ﺧﻀ ﻴﺮ‬
‫ﻭﻋﺒﺪﺍﻟﺮﺯﺍﻕ‪ .(612 :2017 ،‬ﻭﻋ ﺮﻑ ﺍﻻﺗﺤ ﺎﺩ ﺍﻟ ﺪﻭﻟﻲ ﻟﻠﻤﺤﺎﺳ ﺒﻴﻦ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ ﺑﺄﻧ ﻪ ﻧﺸ ﺎﻁ ﺗﻘﻴﻴﻤ ﻲ‬
‫ﺿ ﻤﻦ ﺍﻟﻮﺣ ﺪﺓ ﺍﻻﻗﺘﺼ ﺎﺩﻳﺔ ﻣﻘ ﺎﻡ ﻟﺨ ﺪﻣﺘﻬﺎ ﻭﻣ ﻦ ﺿ ﻤﻦ ﻭﻅﺎﺋﻔﻬ ﺎ ﺍﺧﺘﺒ ﺎﺭ ﻭﺗﻘﻴ ﻴﻢ ﻭﻣﺮﺍﻗﺒ ﺔ ﻣ ﺪﻯ ﻣﻼءﻣ ﺔ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻤﺤﺎﺳﺒﻲ ﻭﻧﻈﺎﻡ ﺍﻟﻀﺒﻂ ﺍﻟﺪﺍﺧﻠﻲ ﻭﻓﻌﺎﻟﻴﺘﻬﺎ ﻓ ﻲ ﺍﻟﻮﺣ ﺪﺓ ﺍﻻﻗﺘﺼ ﺎﺩﻳﺔ )ﻋﻠ ﻲ‪ .(167 :2019 ،‬ﻭﻗ ﺪ‬
‫ﺗﻀ ﻤﻦ ﺍﻟﻤﻌﻴ ﺎﺭ ﺍﻟ ﺪﻭﻟﻲ ﺭﻗ ﻢ ‪ 220‬ﺿ ﺒﻂ ﺟ ﻮﺩﺓ ﺃﻋﻤ ﺎﻝ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟﺼ ﺎﺩﺭ ﻋ ﻦ ﻣﺠﻠ ﺲ ﻣﻌ ﺎﻳﻴﺮ ﺍﻟﺘ ﺪﻗﻴﻖ‬
‫ﺳﻴﺎﺳﺎﺕ ﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﺠﻮﺩﺓ ﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﺪﻗﻴﻖ ‪ ،‬ﺇﺫ ﻫﺪﻑ ﺍﻟﻤﻌﻴﺎﺭ ﺇﻟﻰ ﻭﺿﻊ ﻣﻌﺎﻳﻴﺮ ﻭﺍﺭﺷﺎﺩﺍﺕ ﺣﻮﻝ ﺑﺸﺄﻥ‬
‫ﺿﺒﻂ ﺍﻟﺠﻮﺩﺓ )ﺍﻟﻌﻄﺎﺭ‪ .(69 :2018 ،‬ﻛﻤﺎ ﺗﻌﺮﻑ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺑﺄﻧﻬ ﺎ‪ :‬ﺗﻠﺒ ﻲ ﻣﺘﻄﻠﺒ ﺎﺕ ﺍﻟﻤﻌ ﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴ ﺔ‬
‫ﻟﻠﺘﺪﻗﻴﻖ ﺧﻼﻝ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﺪﻗﻴﻖ )‪.(Sulaiman,2011:22‬‬
‫)‪(219‬‬
 ‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‬

‫‪ .2‬ﺍﻷﻫﻤﻴﺔ‪:‬‬
‫ﺗﺒﺮﺯ ﺍﻷﻫﻤﻴﺔ ﻓﻲ ﺿﻮء ﺍﻟﻄﻠﺐ ﺍﻟﻤﺘﺰﺍﻳﺪ ﻋﻠﻰ ﺍﻟﺨﺪﻣﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ‪ ،‬ﻓﻀﻼً ﻋ ﻦ ﺍﻟﺘﻮﺳ ﻊ ﻭﺍﻟﺘﻨ ﻮﻉ‬
‫ﻓﻲ ﺍﻷﻋﻤﺎﻝ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻟﻠﺸﺮﻛﺎﺕ‪ ،‬ﻅﻬﺮﺕ ﺣﺎﺟ ﺔ ﺇﺩﺍﺭﺍﺕ ﺍﻟﻤﺼ ﺎﺭﻑ ﺇﻟ ﻰ ﺇﻳﺠ ﺎﺩ ﺃﻧﻈﻤ ﺔ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ‬
‫ﺗﺮﺗﺒﻂ ﺑﻬﺎ ﻓﻲ ﺍﻟﻬﻴﻜﻞ ﺍﻟﺘﻨﻈﻴﻤﻲ ﺗﻌﻤﻞ ﻋﻠﻰ ﺗﻔﻌﻴﻞ ﺃﻧﻈﻤﺔ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻭﺗﻘﻴﻴﻢ ﺃﻧﺸﻄﺔ ﺍﻟﻤﺼﺮﻑ ﻭﺗﻘﺪﻡ‬
‫ﻣﻌﻠﻮﻣ ﺎﺕ ﺿ ﺮﻭﺭﻳﺔ ﻟﺘﺤﺴ ﻴﻦ ﻭﺗﻄ ﻮﻳﺮ ﺍﻷﺩﺍء ﺑﻤ ﺎ ﻳﻜﻔ ﻞ ﺿ ﻤﺎﻥ ﺗﻄﺒﻴ ﻖ ﺍﻷﻧﻈﻤ ﺔ ﺍﻹﺩﺍﺭﻳ ﺔ ﻭﺍﺳ ﺘﺨﺪﺍﻡ‬
‫ﺍﻟﻤﻮﺍﺭﺩ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﻜﻔ ﺎءﺓ ﻭﻓﺎﻋﻠﻴ ﺔ ﻓ ﻲ ﺗﻘ ﺪﻳﻢ ﺍﻟﺨﺪﻣ ﺔ ﺍﻟﻤﺼ ﺮﻓﻴﺔ ﻭﺧﺪﻣ ﺔ ﺍﻟﻤﺠﺘﻤ ﻊ )ﺍﻟﻌﺘﻴﻘ ﻲ ﻭﺗﻬ ﺎﻣﻲ‪،‬‬
‫‪ .(192 :2017‬ﻭﻳﺸ ﻴﺮ )‪ (Kagerman,et.al.,2008:2‬ﺑﺄﻧ ﻪ ﺗﺒ ﺮﺯ ﺃﻫﻤﻴ ﺔ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ ﺑﻌ ِﺪّﻩ ﺃﺩﺍﺓ‬
‫ﺗﻮﺿﺢ ﺍﻻﻧﺤﺮﺍﻓﺎﺕ ﺑﻴﻦ ﺍﻟﻔﻌﻠﻲ ﻭﺍﻟﻤﺨﻄﻂ ﻣﺴﺒﻘﺎ ً ﻭﺍﻛﺘﺸﺎﻑ ﺍﻷﺧﻄﺎء‪ ،‬ﻟﺬﻟﻚ ﻳﺴﺘﻮﺟﺐ ﻋﻠﻰ ﺍﻟﻤﺼﺮﻑ ﺃﻥ‬
‫ﻳﺄﺧﺬ ﺑﺘﻮﺻﻴﺎﺕ ﻣﺪﻗﻖ ﺍﻟﺤﺴﺎﺑﺎﺕ ﺍﻟﺪﺍﺧﻠﻲ ﻭﻧﺘﺎﺋﺞ ﺃﻋﻤﺎﻟﻪ ﻟﻠﻘﻴﺎﻡ ﺑﻌﻤﻠﻴﺔ ﺗﻄﻮﻳﺮ ﻭﺗﺤﺴﻴﻦ ﻋﻤ ﻞ ﺍﻟﻤﺼ ﺮﻑ‪.‬‬
‫ﻓ ﻲ ﺣ ﻴﻦ ﻳ ﺮﻯ )ﺍﻟﺨﻄﻴ ﺐ‪ (133 :2010 ،‬ﺃﻥ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ ﺍﺯﺩﺍﺩﺕ ﺃﻫﻤﻴﺘ ﻪ ﻓ ﻲ ﺍﻟﻮﻗ ﺖ ﺍﻟﺤﺎﺿ ﺮ‬
‫ﻭﺃﺻﺒﺢ ﻛﻨﺸﺎﻁ ﺗﻘﻴﻴﻢ ﻷﻏﻠﺐ ﺍﻷﻧﺸﻄﺔ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﻓﻲ ﺍﻟﺸﺮﻛﺔ‪ ،‬ﻭﺫﻟﻚ ﻟﺘﻄ ﻮﻳﺮ ﻋﻤ ﻞ ﻫ ﺬﻩ ﺍﻷﻧﺸ ﻄﺔ ﻭﺭﻓ ﻊ‬
‫ﻛﻔﺎﻳﺘﻬﺎ ﺍﻹﻧﺘﺎﺟﻴﺔ‪ ،‬ﻭﺃﻳﻀﺎ ً ﺗﺄﺗﻲ ﺃﻫﻤﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ ﻟﻠﺨ ﺪﻣﺎﺕ ﺍﻟﻤﻘﺪﻣ ﺔ ﻟ ﻺﺩﺍﺭﺓ ﻓ ﻲ ﺃﻏﻠ ﺐ ﺍﻟﻤﺠ ﺎﻻﺕ‪،‬‬
‫ﻭﻣ ﻦ ﺟﺎﻧ ﺐ ﺍﻟﻤ ﺪﻗﻘﻴﻦ ﺍﻟ ﺪﺍﺧﻠﻴﻴﻦ‪ ،‬ﺍﻟﺘﺄﻛﻴ ﺪ ﻭﺯﻳ ﺎﺩﺓ ﺍﻻﻫﺘﻤ ﺎﻡ ﺑﺠ ﻮﺩﺓ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ ﻣ ﻦ ﺃﺟ ﻞ ﺍﻻﺳ ﺘﻌﺪﺍﺩ‬
‫ﻟﻠﻤﺴﺎءﻟﺔ ﻓﺈﻥ ﺍﻻﻫﺘﻤﺎﻡ ﺑﺠﻮﺩﺓ ﻋﻤﻠﻬﻢ ﻳﺰﻳﺪ ﻣﻦ ﺛﻘﺔ ﺍﻹﺩﺍﺭﺓ ﺑﺘﻘﺎﺭﻳﺮﻫﻢ‪ ،‬ﻭﻫﺬﺍ ﻟ ﻪ ﻣ ﺮﺩﻭﺩ ﺟﻴ ﺪ ﻋﻠ ﻰ ﻣﻜﺎﻧ ﺔ‬
‫ﻗﺴﻢ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻓﻲ ﺍﻟﻮﺣﺪﺓ‪ ،‬ﻭﻓﻀﻼً ﻋﻦ ﺫﻟﻚ ﻓﺈﻥ ﺍﻻﻫﺘﻤﺎﻡ ﺑﺠﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺪﻗﻘﻴﻦ‬
‫ﺍﻟﺪﺍﺧﻠﻴﻦ ﻳﺘﻮﺍﻓﻖ ﻣﻊ ﺍﻟﻤﺘﻄﻠﺒﺎﺕ ﻣﻬﻨﻴﺎ ً ﻭﺃﺧﻼﻗﻴﺎ ً ﺍﻟﺘﻲ ﻳﻨﺒﻐﻲ ﺃﻥ ﺗﻨﻄﻮﻱ ﻋﻠﻴﻬ ﺎ ﺗﻠ ﻚ ﺍﻟﻤﻬﻨ ﺔ‪ ،‬ﻭﺃﻧﻬ ﺎ ﺗﻀ ﻤﻦ‬
‫ﺗﻮﺟﻴﻪ ﺍﻷﻣﻮﺍﻝ ﺍﻟﻌﺎﻣﺔ ﻛﻤﺎ ﺧﻄﻄﺖ ﻟﻬ ﺎ ﻭﺗﺒ ﻴﻦ ﻣ ﻮﺍﻁﻦ ﺿ ﻴﺎﻉ ﺍﻷﻣ ﻮﺍﻝ ﺍﻟﻌﺎﻣ ﺔ ﻣﻤ ﺎ ﻳﺨﻀ ﻊ ﺍﻟﻤﺴ ﺆﻭﻟﻴﻦ‬
‫ﻋﻦ ﺫﻟﻚ ﻟﻠﻤﺴﺎءﻟﺔ ﻭﺑﺎﻟﺘﺎﻟﻲ ﻣﻨﻊ ﺗﻜﺮﺍﺭ ﺗﻠﻚ ﺍﻟﺤﺎﻻﺕ )ﻋﻠﻲ‪.(169 :2019 ،‬‬

‫ﺍﻟﻤﺤﻮﺭ ﺍﻟﺜﺎﻧﻲ‪ :‬ﺍﻹﻁﺎﺭ ﺍﻟﻤﻴﺪﺍﻧﻲ )ﺍﻟﺘﺤﻠﻴﻠﻲ( ﻟﻠﺒﺤﺚ‬

‫ﻣﻘﺪﻣﺔ ﺗﻌﺮﻳﻔﻴﺔ ﻋﻦ ﻣﺠﺘﻤﻊ ﺍﻟﺒﺤﺚ‪:‬‬
‫ﺍﻟﻤﻼﺣﻈﺎﺕ‬ ‫ﺭﺃﺱ ﺍﻟﻤﺎﻝ‬ ‫ﺳﻨﺔ ﺍﻟﺘﺄﺳﻴﺲ‬ ‫ﺍﺳﻢ ﺍﻟﻤﺼﺮﻑ‬
‫ﺑﺮﺃﺳﻤﺎﻝ ﺍﺳﻤﻲ ﺃﺳﺲ ﻣﺼﺮﻑ ﺍﻟﻤﻮﺻﻞ‬ ‫‪ .1‬ﻣﺼﺮﻑ ﺍﻟﻤﻮﺻﻞ ﻓﻲ ‪2001/٨/23‬‬
‫ﻣﻘﺪﺍﺭﻩ ﻟﻠﺘﻨﻤﻴﺔ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ ﻛﺸﺮﻛﺔ‬ ‫ﻭﺍﻟﺼﺎﺩﺭﺓ ﻣﻦ ﺩﺍﺋﺮﺓ ﻣﺪﻓﻮﻉ‬ ‫ﻟﻠﺘﻨﻤﻴﺔ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ‬
‫ﺩﻳﻨﺎﺭ ﻣﺴﺎﻫﻤﺔ ﻭﺣﺼﻞ ﺍﻟﻤﺼﺮﻑ‬ ‫ﺍﻟﺸﺮﻛﺎﺕ ﻣﻠﻴﺎﺭ‬ ‫ﻣﺴﺠﻞ‬
‫ﻋﻠﻰ ﺇﺟﺎﺯﺓ ﻟﻤﻤﺎﺭﺳﺔ ﺍﻟﺼﻴﺮﻓﺔ‬ ‫ﻭﺑﺸﻬﺎﺩﺓ ﺍﻟﺘﺄﺳﻴﺲ ﻋﺮﺍﻗﻲ‪.‬‬
‫ﻣﻦ ﺍﻟﺒﻨﻚ ﺍﻟﻤﺮﻛﺰﻱ ﺍﻟﻌﺮﺍﻗﻲ‬ ‫ﺍﻟﻤﺮﻗﻤﺔ ‪.٧٩٠٩‬‬
‫ﻓﻲ ‪ 2001/12/3‬ﺫﺍﺕ ﺍﻟﺮﻗﻢ‬
‫‪.١٩٠٩/٣/٩‬‬
‫‪ .2‬ﻣﺼﺮﻑ ﺁﺷﻮﺭ ﺍﻟﺪﻭﻟﻲ ﺗﻢ ﺗﺄﺳﻴﺲ ﺍﻟﻤﺼﺮﻑ ‪ 250‬ﻣﻠﻴﺎﺭ ﺩﻳﻨﺎﺭ ﺗﺄﺳﺲ ﻣﺼﺮﻑ ﺁﺷﻮﺭ ﺍﻟﺪﻭﻟﻲ‬
‫ﻟﻺﺳﺘﺜﻤﺎﺭ ﻛﺸﺮﻛﺔ ﻣﺴﺎﻫﻤﺔ‬ ‫ﻓﻲ ﻋﺎﻡ ‪ 2005‬ﻋﺮﺍﻗﻲ‬ ‫ﻟﻼﺳﺘﺜﻤﺎﺭ‬
‫ﺧﺎﺻﺔ ﺿﻤﻦ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺨﺎﺹ‬ ‫ﻣﺴﺎﻫﻤﺔ‬ ‫ﻛﺸﺮﻛﺔ‬
‫ﻭﻳﻌﺪ ﺃﻭﻝ ﻣﺼﺮﻑ ﺍﺳﺘﺜﻤﺎﺭﻱ‬ ‫ﺧﺎﺻﺔ‬
‫ﻣﺘﻜﺎﻣﻞ ﺍﻟﺨﺪﻣﺎﺕ‪ ،‬ﺇﺫ ﺗﻢ ﺭﻓﻊ‬
‫ﺭﺃﺳﻤﺎﻝ ﺍﻟﻤﺼﺮﻑ ﺗﺒﺎﻋﺎ ً ﻟﻴﺼﻞ‬
‫ﺇﻟﻰ ‪ 250‬ﻣﻠﻴﺎﺭ ﺩﻳﻨﺎﺭ ﻋﺮﺍﻗﻲ‬
‫ﻓﻲ ﻋﺎﻡ ‪.2014‬‬
‫ﺍﻟﻤﺼﺪﺭ‪ :‬ﺍﻟﺠﺪﻭﻝ ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﻴﻦ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻟﻤﻮﺍﻗﻊ ﺍﻟﺮﺳﻤﻴﺔ ﻟﻠﻤﺼﺎﺭﻑ‪.‬‬

‫)‪(220‬‬
 ‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‬

‫ﺃﻭﻻً‪ :‬ﻭﺻﻒ ﻣﺘﻐﻴﺮﺍﺕ ﺍﻟﺒﺤﺚ‪:‬‬

‫ﺗ ﻢ ﺍﺧﺘﻴ ﺎﺭ ﺍﻟﻌﻴﻨ ﺔ ﺑﺸ ﻜﻞ ﻗﺼ ﺪﻱ‪ ،‬ﻭﺍﺳ ﺘﻬﺪﻑ ﺍﻟﺒﺤ ﺚ ﺍﻟﻤ ﺪﺭﺍء ﻭﻧ ﻮﺍﺑﻬﻢ‪ ،‬ﺍﻟﻤ ﺪﻳﺮ ﺍﻟﻤ ﺎﻟﻲ‪ ،‬ﻣ ﺪﻳﺮ‬
‫ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ‪ ،‬ﻣ ﺪﻳﺮ ﺍﻟﺤﺴ ﺎﺑﺎﺕ‪ ،‬ﻣ ﺪﻳﺮ ﻗﺴ ﻢ ﺍﻟﻌﻤ ﻼء‪ ،‬ﻣ ﺪﻳﺮ ﺍﻻﺋﺘﻤ ﺎﻥ ﻭﺍﻟﻤ ﻮﻅﻔﻴﻦ ﻓ ﻲ ﺍﻷﻗﺴ ﺎﻡ ﻓ ﻲ‬
‫ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻤﺒﺤﻮﺛﺔ‪ ،‬ﻭﺗﻢ ﺗﻮﺯﻳﻊ )‪ (65‬ﺍﺳ ﺘﻤﺎﺭﺓ ﺇﺫ ﺍﺣﺘ ﻮﺕ ﻋﻠ ﻰ ﺛ ﻼﺙ ﻣﺤ ﺎﻭﺭ ﺭﺋﻴﺴ ﺔ ﻭﺷ ﻤﻠﺖ )‪(16‬‬
‫ﻋﺒ ﺎﺭﺓ‪ ،‬ﺗ ﻢ ﺍﺳ ﺘﺮﺟﺎﻉ )‪ (58‬ﺍﺳ ﺘﻤﺎﺭﺓ ﺻ ﺎﻟﺤﺔ ﻟﻠﺘﻘﻴ ﻴﻢ ﻭﺗ ﻢ ﺍﺳ ﺘﺒﻌﺎﺩ )‪ (3‬ﺍﺳ ﺘﻤﺎﺭﺍﺕ ﻟﻌ ﺪﻡ ﺍﻟﺠﺪﻳ ﺔ ﻓ ﻲ‬
‫ﺍﻻﺳﺘﺠﺎﺑﺔ ﻭﺗﺮﻙ ﻋﺒﺎﺭﺍﺕ ﺩﻭﻥ ﺇﺟﺎﺑﺔ‪ ،‬ﺇﺫ ﺗﻤﺜﻞ )‪ (55‬ﺍﺳﺘﻤﺎﺭﺓ ﺻﺎﻟﺤﺔ ﺃﻱ ﺑﻨﺴﺒﺔ )‪ .(%95‬ﻭﻗ ﺪ ﺍﺳ ﺘﺨﺪﻡ‬
‫ﺍﻟﺒﺎﺣﺜﻮﻥ ﺑﺮﻧﺎﻣﺞ )‪ ،(SPSS‬ﻭﺗﻮﺿﻴﺢ ﺍﻟﺠﺪﺍﻭﻝ ﺍﻵﺗﻴﺔ‪:‬‬
‫ﺍﻟﺠﺪﻭﻝ )‪ (1‬ﻭﺻﻒ ﺍﻷﻓﺮﺍﺩ ﺍﻟﻤﺒﺤﻮﺛﻴﻦ ﻋﻴﻨﺔ ﺍﻟﺒﺤﺚ‬
‫ﺍﻟﺨﻠﻔﻴﺔ ﺍﻟﻌﻠﻤﻴﺔ‬
‫ﺃﺧﺮﻯ‬ ‫ﺩﻛﺘﻮﺭﺍﻩ‬ ‫ﻣﺎﺟﺴﺘﻴﺮ‬ ‫ﺑﻜﺎﻟﻮﺭﻳﻮﺱ‬
‫‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬ ‫‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬ ‫‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬ ‫‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬
‫‪20‬‬ ‫‪11‬‬ ‫‪10.9‬‬ ‫‪6‬‬ ‫‪23.6‬‬ ‫‪13‬‬ ‫‪45.5‬‬ ‫‪25‬‬
‫ﺍﻟﺘﺨﺼﺺ ﺍﻟﻮﻅﻴﻔﻲ‬
‫ﺍﺧﺮﻯ‬ ‫ﻣﺎﻟﻴﺔ ﻭﻣﺼﺮﻓﻴﺔ‬ ‫ﺇﺩﺍﺭﺓ ﺍﻋﻤﺎﻝ‬ ‫ﻣﺤﺎﺳﺒﺔ‬
‫‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬ ‫‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬ ‫‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬ ‫‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬
‫‪14.5‬‬ ‫‪8‬‬ ‫‪18.2‬‬ ‫‪10‬‬ ‫‪25.5‬‬ ‫‪14‬‬ ‫‪41.8‬‬ ‫‪23‬‬
‫ﺳﻨﻮﺍﺕ ﺍﻟﺨﺒﺮﺓ ﺍﻟﻌﻤﻠﻴﺔ ﻓﻲ ﻣﺠﺎﻝ ﺍﻟﻌﻤﻞ ﺍﻟﺤﺎﻟﻲ‬
‫ﻣﻦ ‪ 15‬ﺳﻨﺔ ﻓﺄﻛﺜﺮ‬ ‫ﻣﻦ ‪ –5‬ﺃﻗﻞ ﻣﻦ ‪ 10‬ﺳﻨﻮﺍﺕ ﻣﻦ ‪ – 10‬ﺃﻗﻞ ﻣﻦ ‪ 15‬ﺳﻨﺔ‬ ‫ﺃﻗﻞ ﻣﻦ ‪ 5‬ﺳﻨﻮﺍﺕ‬
‫‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬ ‫‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬ ‫‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬ ‫‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬
‫‪18.2‬‬ ‫‪10‬‬ ‫‪27.2‬‬ ‫‪15‬‬ ‫‪36.4‬‬ ‫‪20‬‬ ‫‪18.2‬‬ ‫‪10‬‬
‫ﺍﻟﻤﺼﺪﺭ‪ :‬ﺍﻟﺠﺪﻭﻝ ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﻴﻦ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻣﺨﺮﺟﺎﺕ ﺑﺮﻧﺎﻣﺞ ‪.SPSS‬‬

‫ﻳﺒﻴﻦ ﺍﻟﺠﺪﻭﻝ )‪ (1‬ﻣﺎ ﻳﺄﺗﻲ‪:‬‬

‫‪ .1‬ﺍﻟﺨﻠﻔﻴﺔ ﺍﻟﻌﻠﻤﻴﺔ‪:‬‬
‫ﺑ ﻴﻦ ﺍﻟﺠ ﺪﻭﻝ )‪ (1‬ﺃﻥ ﺷ ﻬﺎﺩﺓ ﺍﻟﺒﻜ ﺎﻟﻮﺭﻳﻮﺱ ﻳﻤﺜﻠ ﻮﻥ ﺍﻟﻨﺴ ﺒﺔ ﺍﻷﻋﻠ ﻰ ﻷﻓ ﺮﺍﺩ ﺍﻟﻤﺠﺘﻤ ﻊ ﺍﻟﻤﺒﺤ ﻮﺙ‪،‬‬
‫ﻭﺫﻟ ﻚ ﺑﻨﺴ ﺒﺔ )‪ (%45.5‬ﻭﻫ ﻲ ﺃﻋﻠ ﻰ ﻧﺴ ﺒﺔ ﻟﻔﺌ ﺎﺕ ﺍﻟﻤﺒﺤ ﻮﺛﻴﻦ‪ ،‬ﻳﺴ ﺘﻨﺘﺞ ﺍﻟﺒﺎﺣ ﺚ ﺃﻥ ﻫ ﺬﺍ ﺍﻻﺭﺗﻔ ﺎﻉ ﻓ ﻲ‬
‫ﺍﻟﺘﺤﺼ ﻴﻞ ﺍﻟﻌﻠﻤ ﻲ ﻟ ﺪﻯ ﺃﻓ ﺮﺍﺩ ﻋﻴﻨ ﺔ ﻣﺠﺘﻤ ﻊ ﺍﻟﺒﺤ ﺚ ﻳﻮﺿ ﺢ ﺍﻻﻫﺘﻤ ﺎﻡ ﺍﻟﻌ ﺎﻟﻲ ﻹﺩﺍﺭﺍﺕ ﺍﻟﻤﺼ ﺎﺭﻑ ﻓ ﻲ‬
‫ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺣﻤﻠﺔ ﺍﻟﺸﻬﺎﺩﺍﺕ‪.‬‬
‫‪ .2‬ﺍﻟﺘﺨﺼﺺ‪:‬‬
‫ﺃﻣ ﺎ ﻓﺌ ﺔ ﺍﻟﺘﺨﺼ ﺺ ﺍﻟﻌﻠﻤ ﻲ ﻓﻘ ﺪ ﺍﺣﺘ ﻞ ﺧﺮﻳﺠ ﻮ ﺍﻟﻤﺤﺎﺳ ﺒﺔ ﺍﻟﻨﺴ ﺒﺔ ﺍﻷﻋﻠ ﻰ ﻣ ﻦ ﺍﻟﻤﺴ ﺘﺠﻴﺒﻴﻦ ﺍﻟﺘ ﻲ‬
‫ﺗﻤﺜﻠ ﺖ ﺑﻨﺴ ﺒﺔ )‪ (%41.8‬ﻭﻫ ﺬﺍ ﻳ ﺪﻝ ﻋﻠ ﻰ ﻭﺟ ﻮﺩ ﺗﻮﺟ ﻪ ﻋ ﺎ ٍﻝ ﻣ ﻦ ﺇﺩﺍﺭﺍﺕ ﺍﻟﻤﺼ ﺎﺭﻑ ﺍﻟﻤﺒﺤﻮﺛ ﺔ‬
‫ﺑﺎﻟﺘﺨﺼﺼﺎﺕ ﺍﻟﻌﻠﻤﻴﺔ ﺑﻤﺠﺎﻝ ﺍﻟﻤﺤﺎﺳﺒﺔ‪.‬‬
‫‪ .3‬ﺍﻟﺨﺒﺮﺓ‪:‬‬
‫ﺇﻥ ﻓﺌ ﺔ ﺳ ﻨﻮﺍﺕ ﺍﻟﻌﻤ ﻞ ﻓ ﻲ ﺍﻟﻤﻬﻨ ﺔ ﻟﻠﻤﺒﺤ ﻮﺛﻴﻦ ﺗﻤﺜﻠ ﺖ ﺑﺎﻟ ﺬﻳﻦ ﻟ ﺪﻳﻬﻢ ﺧﺒ ﺮﺓ ﻓ ﻲ ﺍﻟﻤﻬﻨ ﺔ ﻫ ﻢ ﺍﻟﻔﺌ ﺔ‬
‫)‪ -5‬ﺃﻗ ﻞ ﻣ ﻦ ‪ 10‬ﺳ ﻨﻮﺍﺕ( ﻛﺎﻧ ﺖ ﺍﻟﻨﺴ ﺒﺔ ﺍﻷﻛﺜ ﺮ ﻭﻫ ﻲ )‪ ،(%36.4‬ﻭﻫ ﺬﺍ ﻳﻌﻨ ﻲ ﺃﻥ ﻟﻠﻤﺴ ﺘﺠﻴﺒﻴﻦ ﻟ ﺪﻳﻬﻢ‬
‫ﻗﺪﺭﺍﺕ ﻭﻣﻬﺎﺭﺍﺕ ﻋﺎﻟﻴﺔ ﻓﻲ ﻭﻅﺎﺋﻔﻬﻢ‪ ،‬ﻭﻫﺬﺍ ﻣﺆﺷﺮ ﻛﺒﻴﺮ ﻋﻠﻰ ﺩﻗﺔ ﻭﻣﻮﺛﻮﻗﻴﺔ ﺍﺟﺎﺑﺘﻬﻢ‪.‬‬

‫)‪(221‬‬
 ‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‬

‫ﺍﻟﺠﺪﻭﻝ )‪ (2‬ﺗﺤﻠﻴﻞ ﺍﻻﻧﺤﺪﺍﺭ ﻟﺒﻴﺎﻧﺎﺕ ﻣﺼﺮﻑ ﺍﻟﻤﻮﺻﻞ ﻟﻠﺘﻨﻤﻴﺔ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ‬

‫ﻣﻌﻨﻮﻳﺔ‬ ‫ﻗﻴﻤﺔ‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻟﻤﺘﻐﻴﺮﺍﺕ ﺍﻟﺜﺎﺑﺘﺔ‬
‫ﻗﻴﻤﺔ ‪F‬‬ ‫‪p‬‬ ‫‪T‬‬ ‫‪B‬‬
‫‪F‬‬ ‫ﻣﺮﺑﻊ ‪R‬‬ ‫‪D.W‬‬ ‫ﻭﺍﻟﻤﺴﺘﻘﻠﺔ‬
‫‪.963‬‬ ‫‪.047‬‬ ‫‪.015‬‬ ‫ﺍﻟﻤﺘﻐﻴﺮ ﺍﻟﺜﺎﺑﺖ‬
‫‪.000b‬‬ ‫‪42.000‬‬ ‫‪.677‬‬ ‫‪1.373‬‬
‫ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء‬
‫‪.000‬‬ ‫‪6.481‬‬ ‫‪.988‬‬
‫ﺍﻟﻤﺘﻮﺍﺯﻥ‬
‫ﺍﻟﻤﺼﺪﺭ‪ :‬ﺍﻟﺠﺪﻭﻝ ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﻴﻦ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻣﺨﺮﺟﺎﺕ ﺑﺮﻧﺎﻣﺞ ‪.SPSS‬‬

‫ﻳﺒﻴﻦ ﺍﻟﺠﺪﻭﻝ )‪ (2‬ﺗﺤﻠﻴﻞ ﺍﻻﻧﺤﺪﺍﺭ ﻟﺒﻴﺎﻧﺎﺕ ﻣﺼﺮﻑ ﺍﻟﻤﻮﺻﻞ ﻟﻠﺘﻨﻤﻴﺔ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻭﺑﺎﻟﺘ ﺪﻗﻴﻖ ﻓ ﻲ‬
‫ﺍﻟﺠﺪﻭﻝ )‪ (2‬ﻳﺘﺒﻴﻦ ﺃﻥ ﺑﻄﺎﻗﺔ ﺍﻻﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ ﻟﻬﺎ ﺃﺛﺮ ﻋﺎﻝ ﻭﻣﻌﻨﻮﻱ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ‪.‬‬
‫ﺇﺫ ﻛﺎﻧ ﺖ ﻗﻴﻤ ﺔ ﻣﻌﺎﻣ ﻞ ﺍﻻﻧﺤ ﺪﺍﺭ )‪ (.988‬ﺑﻤﺴ ﺘﻮﻯ ﻣﻌﻨﻮﻳ ﺔ )‪ .(0.01‬ﻛﻤ ﺎ ﻳﻼﺣ ﻆ ﺑ ﺄﻥ ﺩﺭﺟ ﺔ ﺍﻟﻤﻌﻨﻮﻳ ﺔ‬
‫ﻟﻘﻴﻤﺔ )‪ (F‬ﻛﺎﻧﺖ ﺃﻗﻞ ﻣﻦ )‪ (%5‬ﻣﻤﺎ ﻳﺪﻟﻞ ﻋﻠﻰ ﻣﻼﺋﻤﺔ ﺍﻟﻨﻤﻮﺫﺝ ﺍﻹﺣﺼﺎﺋﻲ ﺍﻟﻤﺴ ﺘﺨﺪﻡ ﻓ ﻲ ﻫ ﺬﺍ ﺍﻟﺘﺤﻠﻴ ﻞ‪.‬‬
‫ﺈﻥ ﻗﻴﻤ ﺔ )‪ (R2‬ﺗﻌﻄ ﻲ ﻣﺆﺷ ﺮﺍ ً ﱠ‬
‫ﺃﻥ ﺍﻟﻘﻴﻤ ﺔ ﺍﻟﺘﻔﺴ ﻴﺮﻳﺔ ﻟﻠﻤﺘﻐﻴ ﺮ ﺍﻟﻤﺴ ﺘﻘﻞ ﻗ ﺪ ﻓﺴ ﺮﺕ ﻭﺑﺸ ﻜﻞ ﻛﺒﻴ ﺮ‬ ‫ﻭﻛﺬﻟﻚ ﻓ ﱠ‬
‫ﺍﻟﻈﺎﻫﺮﺓ ﻗﻴﺪ ﺍﻟﺒﺤﺚ ﻣﻦ ﺧﻼﻝ ﺗﺤﻠﻴﻞ ﺳﻠﻮﻙ ﺍﻟﻤﺘﻐﻴﺮ ﺍﻟﺘﺎﺑﻊ )ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ(‪ ،‬ﺇﺫ ﺃﻧ ﻪ ﻳﺒ ﻴﻦ‬
‫ﺃﻥ )‪ (%67‬ﻣ ﻦ ﺍﻷﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳ ﺒﻴﺔ ﻟﻬ ﺎ ﺗ ﺄﺛﻴﺮ ﻓ ﻲ‬ ‫ﻗﻴﻤ ﺔ )‪ (R‬ﺍﻟﺘﺮﺑﻴﻌﻴ ﺔ ﻛﺎﻧ ﺖ )‪ .(0.677‬ﻭﻫ ﺬﺍ ﻳﻌﻨ ﻲ ﱠ‬
‫ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺃﻥ )‪ (%33‬ﻫﻲ ﻋﺎﺋﺪﺓ ﺇﻟﻰ ﻣﺘﻐﻴﺮﺍﺕ ﺧﺎﺭﺟﻴﺔ ﻟﻢ ﻳﻌﺘﻤﺪﻫﺎ ﺍﻟﻨﻤﻮﺫﺝ ﺍﻟﺤﺎﻟﻲ‪.‬‬
‫ﺍﻟﺠﺪﻭﻝ )‪ (3‬ﺗﺤﻠﻴﻞ ﺍﻻﻧﺤﺪﺍﺭ ﻟﺒﻴﺎﻧﺎﺕ ﻣﺼﺮﻑ ﺍﺷﻮﺭ ﺍﻟﺪﻭﻟﻲ ﻟﻼﺳﺘﺜﻤﺎﺭ‬
‫ﻣﻌﻨﻮﻳﺔ‬ ‫ﻗﻴﻤﺔ‬ ‫ﻗﻴﻤﺔ‬ ‫ﺍﻟﻤﺘﻐﻴﺮﺍﺕ ﺍﻟﺜﺎﺑﺘﺔ‬
‫ﻗﻴﻤﺔ ‪F‬‬ ‫‪p‬‬ ‫‪T‬‬ ‫‪B‬‬
‫‪F‬‬ ‫‪ D.W‬ﻣﺮﺑﻊ ‪R‬‬ ‫ﻭﺍﻟﻤﺴﺘﻘﻠﺔ‬
‫‪.163‬‬ ‫‪1.440‬‬ ‫‪.783‬‬ ‫ﺍﻟﻤﺘﻐﻴﺮ ﺍﻟﺜﺎﺑﺖ‬
‫‪b‬‬
‫‪.028‬‬ ‫‪5.508‬‬ ‫‪.193‬‬ ‫‪2.480‬‬
‫ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء‬
‫‪.028‬‬ ‫‪2.347‬‬ ‫‪.614‬‬
‫ﺍﻟﻤﺘﻮﺍﺯﻥ‬
‫ﺍﻟﻤﺼﺪﺭ‪ :‬ﺍﻟﺠﺪﻭﻝ ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﺒﺎﺣﺜﻴﻦ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻣﺨﺮﺟﺎﺕ ﺑﺮﻧﺎﻣﺞ ‪.SPSS‬‬

‫ﻣﻦ ﺧﻼﻝ ﺍﻟﺠ ﺪﻭﻝ )‪ (3‬ﻟﺘﺤﻠﻴ ﻞ ﺍﻻﻧﺤ ﺪﺍﺭ ﻟﺒﻴﺎﻧ ﺎﺕ ﻣﺼ ﺮﻑ ﺁﺷ ﻮﺭ ﺍﻟ ﺪﻭﻟﻲ ﻟﻼﺳ ﺘﺜﻤﺎﺭ‪ ،‬ﻭﺑ ﺎﻟﻨﻈﺮ‬
‫ﺃﻥ ﺑﻄﺎﻗ ﺔ ﺍﻻﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﻟﻬ ﺎ ﺃﺛ ﺮ ﻋ ﺎﻝ ﻭﻣﻌﻨ ﻮﻱ ﻋﻠ ﻰ ﺗﺤﺴ ﻴﻦ ﺟ ﻮﺩﺓ‬‫ﻭﺍﻟﺘﻤﺤ ﻴﺺ ﻓ ﻲ ﺍﻟﺠ ﺪﻭﻝ ﻳﺘﺒ ﻴﻦ ﱠ‬
‫ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ‪ .‬ﻓﻌﻠ ﻰ ﺳ ﺒﻴﻞ ﺍﻟﻤﺜ ﺎﻝ ﻓﻘ ﺪ ﻛﺎﻧ ﺖ ﻗﻴﻤ ﺔ ﻣﻌﺎﻣ ﻞ ﺍﻻﻧﺤ ﺪﺍﺭ )‪ (0.614‬ﺑﻤﺴ ﺘﻮﻯ ﻣﻌﻨﻮﻳ ﺔ‬
‫)‪ .(0.05‬ﻭﺑﺎﻟﻨﻈﺮ ﺇﻟﻰ ﺫﺍﺕ ﺍﻟﺠﺪﻭﻝ ﻣﺮﺓ ﺃﺧﺮﻯ ﻳﻼﺣﻆ ﺑ ﱠ‬
‫ﺄﻥ ﺩﺭﺟ ﺔ ﺍﻟﻤﻌﻨﻮﻳ ﺔ ﻟﻘﻴﻤ ﺔ )‪ (F‬ﻛﺎﻧ ﺖ ﺃﻗ ﻞ ﻣ ﻦ‬
‫‪2‬‬ ‫)‪ (%5‬ﻣﻤﺎ ﻳﺪﻟﻞ ﻋﻠﻰ ﻣﻼﺋﻤﺔ ﺍﻟﻨﻤﻮﺫﺝ ﺍﻹﺣﺼ ﺎﺋﻲ ﺍﻟﻤﺴ ﺘﺨﺪﻡ ﻓ ﻲ ﻫ ﺬﺍ ﺍﻟﺘﺤﻠﻴ ﻞ‪ .‬ﻭﻛ ﺬﻟﻚ ﻓ ﱠ‬
‫ﺈﻥ ﻗﻴﻤ ﺔ ) ‪(R‬‬
‫ﺗﻌﻄﻲ ﻣﺆﺷﺮﺍ ً ﱠ‬
‫ﺃﻥ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺘﻔﺴﻴﺮﻳﺔ ﻟﻠﻤﺘﻐﻴﺮ ﺍﻟﻤﺴ ﺘﻘﻞ ﻗ ﺪ ﻓﺴ ﺮﺕ ﻭﺑﺸ ﻜﻞ ﺑﺴ ﻴﻂ ﺍﻟﻈ ﺎﻫﺮﺓ ﻗﻴ ﺪ ﺍﻟﺒﺤ ﺚ ﻣ ﻦ‬
‫ﺧﻼﻝ ﺗﺤﻠﻴﻞ ﺳﻠﻮﻙ ﺍﻟﻤﺘﻐﻴﺮ ﺍﻟﺘﺎﺑﻊ )ﺟﻮﺩﺓ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ(‪ ،‬ﺇﺫ ﺃﻧ ﻪ ﻳﺒ ﻴﻦ ﺃﻥ ﻗﻴﻤ ﺔ )‪ (R2‬ﻛﺎﻧ ﺖ )‪(.193‬‬
‫ﻣ ﻊ ﺿ ﺮﻭﺭﺓ ﺍﻋﺘﻤ ﺎﺩ ﻣﺘﻐﻴ ﺮﺍﺕ ﻣﺴ ﺘﻘﻠﺔ ﺃﺧ ﺮﻯ ﻟﺘﻔﺴ ﻴﺮ ﺳ ﻠﻮﻙ ﺍﻟﻤﺘﻐﻴ ﺮ ﺍﻟﻤﺴ ﺘﻘﻞ ﻓ ﻲ ﻧﻤ ﻮﺫﺝ ﺍﻻﻧﺤ ﺪﺍﺭ‬
‫ﺍﻟﻤﻘﺘﺮﺡ ﻓﻲ ﻫﺬﻩ ﺍﻟﺒﺤﺚ‪.‬‬

‫)‪(222‬‬
 ‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‬

‫ﺍﻟﻤﺤﻮﺭ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻻﺳﺘﻨﺘﺎﺟﺎﺕ ﻭﺍﻟﺘﻮﺻﻴﺎﺕ‬

‫ﺃﻭﻻً‪ :‬ﺍﻻﺳﺘﻨﺘﺎﺟﺎﺕ‪:‬‬
‫ﺗﻮﺻﻞ ﺍﻟﺒﺤﺚ ﻓﻲ ﺿﻮء ﺩﺭﺍﺳﺘﻪ ﺇﻟﻰ ﻣﺠﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻨﺘﺎﺋﺞ ﺃﻫﻤﻬﺎ ﻣﺎ ﻳﺄﺗﻲ‪:‬‬
‫‪ .1‬ﻭﺟﻮﺩ ﺃﺛﺮ ﻣﻌﻨﻮﻱ ﻻﺳ ﺘﺨﺪﺍﻡ ﺑﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﺑﺄﺑﻌﺎﺩﻫ ﺎ ﺍﻷﺭﺑﻌ ﺔ ﻋﻠ ﻰ ﺟ ﻮﺩﺓ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ‬
‫ﻟﻤﺼﺮﻑ ﺍﻟﻤﻮﺻﻞ ﻭﻣﺼﺮﻑ ﺁﺷﻮﺭ ﺍﻟﺪﻭﻟﻲ ﻟﻼﺳﺘﺜﻤﺎﺭ‪.‬‬
‫‪ .2‬ﺗ ﺄﺛﻴﺮ ﺇﻳﺠ ﺎﺑﻲ ﺑﺪﻻﻟ ﺔ ﺇﺣﺼ ﺎﺋﻴﺔ ﻣﻌﻨﻮﻳ ﺔ ﻟﺒﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﻋﻠ ﻰ ﻛﻔ ﺎءﺓ ﻋﻤ ﻞ ﻓﺮﻳ ﻖ ﺍﻟﺘ ﺪﻗﻴﻖ‬
‫ﺍﻟﺪﺍﺧﻠﻲ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻟﻤﺒﺤﻮﺛﺔ‪.‬‬
‫ﺇﻥ ﺍﺳ ﺘﺨﺪﺍﻡ ﺍﻟﺒﻄﺎﻗ ﺔ ﻳﺴ ﺎﻋﺪ ﻓ ﻲ ﺗﻘ ﺪﻳﺮ ﻣﺨ ﺎﻁﺮ ﺍﻟﻤﺼ ﺮﻑ‪ ،‬ﺇﺫ ﺃﻧﱠﻬ ﺎ ﺗﺴ ﺎﻋﺪ ﻓ ﻲ ﺍﻟﺘﻘﻠﻴ ﻞ ﻣ ﻦ ﻣﺨ ﺎﻁﺮ‬
‫‪ .3‬ﱠ‬
‫ﺍﻟﻌﺠﺰ ﻭﻋﺪﻡ ﺳﺪﺍﺩ ﺍﻟﻌﻤﻼء ﻟﻠﻘﺮﻭﺽ ﺍﻟﻤﻤﻨﻮﺣﺔ ﻟﻬﻢ‪.‬‬
‫ﺃﻥ ﺍﻟﻤﺼ ﺎﺭﻑ ﻭﻅﻔ ﺖ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﻠﻴ ﺎ ﻓ ﻲ ﺗﻌﺰﻳ ﺰ ﻧﺠ ﺎﺡ ﺗﻄﺒﻴ ﻖ ﺑﻄﺎﻗ ﺔ ﺍﻷﺩﺍء‬ ‫‪ .4‬ﺗﺒﻴﻦ ﻣﻦ ﺧﻼﻝ ﺍﻟﺪﺭﺍﺳﺔ ﱠ‬
‫ﺍﻟﻤﺘﻮﺍﺯﻥ ﻣﻦ ﺧﻼﻝ ﻧﺘﺎﺋﺞ ﺍﻻﺧﺘﺒﺎﺭ ﺍﻹﺣﺼﺎﺋﻲ‪.‬‬
‫ﺇﻥ ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﻷﻣﺜﻞ ﻟﺒﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ ﻓﻲ ﺍﻟﻤﺼﺮﻓﻴﻦ )ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ( ﻳﺴﺎﻋﺪ ﻓﻲ ﺗﻨﻔﻴﺬ ﺃﻋﻤ ﺎﻝ‬ ‫‪ .5‬ﱠ‬
‫ﻓﺮﻳﻖ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻭﺍﻟﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺑﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ‪.‬‬
‫ﺛﺎﻧﻴﺎ ً‪ :‬ﺍﻟﺘﻮﺻﻴﺎﺕ‪:‬‬
‫‪ .1‬ﺍﻻﻫﺘﻤ ﺎﻡ ﺑﺘﻄﺒﻴ ﻖ ﺑﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﺑﻌ ِﺪّﻫﺎ ﺃﺩﺍﺓ ﻓﻌﺎﻟ ﺔ ﻭﻣ ﺆﺛﺮﺓ ﻓ ﻲ ﺟ ﻮﺩﺓ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ‬
‫ﻟﻤﺼﺮﻑ ﺍﻟﻤﻮﺻﻞ ﻟﻠﺘﻨﻤﻴﺔ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﻣﺼﺮﻑ ﺁﺷﻮﺭ ﺍﻟﺪﻭﻟﻲ ﻟﻼﺳﺘﺜﻤﺎﺭ‪.‬‬
‫‪ .2‬ﺍﻻﻫﺘﻤﺎﻡ ﺑﺎﻷﺑﻌﺎﺩ ﺍﻟﻜﻤﻴﺔ ﻭﺍﻟﻨﻮﻋﻴﺔ ﻟﺘﻄﺒﻴﻖ ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﻭﻧﺸ ﺮ ﻣﻔﻬﻮﻣﻬ ﺎ‪ ،‬ﺇﺫ ﻻﺑ ﺪ ﺃﻥ ﺗﻬ ﺘﻢ‬
‫ﺑﺠﻮﺩﺓ ﺍﻟﺨﺪﻣﺎﺕ ﻻﺳﺘﻘﻄﺎﺏ ﺍﻟﻌﻤﻼء ﺍﻟﺠﺪﺩ ﻭﺍﻟﻤﺤﺎﻓﻈﺔ ﻋﻠ ﻰ ﺍﻟﻌﻤ ﻼء ﺍﻟﻘ ﺪﺍﻣﻰ ﻭﺍﻻﻫﺘﻤ ﺎﻡ ﺑﻤﻘﺘﺮﺣ ﺎﺕ‬
‫ﻭﺷ ﻜﺎﻭﻯ ﺍﻟﻌﻤ ﻼء ﻭﻣﻌﺎﻟﺠﺘﻬ ﺎ ﻓ ﻲ ﺍﻟﻮﻗ ﺖ ﺍﻟﻤﻨﺎﺳ ﺐ‪ ،‬ﻭﺗﺤﺴ ﻴﻦ ﺍﻟﻌﻤﻠﻴ ﺎﺕ ﺍﻟﺪﺍﺧﻠﻴ ﺔ ﻭﺗﺄﻫﻴ ﻞ ﻭﺗ ﺪﺭﻳﺐ‬
‫ﺍﻟﻜﻮﺍﺩﺭ ﺑﻤﺎ ﻳﺰﻳﺪ ﻣﻦ ﺧﺒﺮﺍﺗﻬﻢ ﻭﻗﺪﺭﺍﺗﻬﻢ ﻋﻠﻰ ﺍﻟﺘﻄﺒﻴﻖ ﺍﻟﺴﻠﻴﻢ ﻟﺒﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ‪.‬‬
‫‪ .3‬ﺍﻟﻤﺤﺎﻓﻈ ﺔ ﻋﻠ ﻰ ﺩﻋ ﻢ ﻭﺗﺸ ﺠﻴﻊ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﻠﻴ ﺎ ﻓ ﻲ ﺍﻟﻤﺼ ﺎﺭﻑ ﺍﻷﻫﻠﻴ ﺔ ﻟﻀ ﻤﺎﻥ ﺗﻄﺒﻴ ﻖ ﻣﻘﻴ ﺎﺱ ﺑﻄﺎﻗ ﺔ‬
‫ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ‪.‬‬
‫‪ .4‬ﺍﻟﻤﺤ ﺎﻭﺭ ﺍﻷﺭﺑﻌ ﺔ ﻟﺒﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﻣﻼﺋﻤ ﺔ ﻟﻠﺘﻄﺒﻴ ﻖ ﻓ ﻲ ﻗﻄ ﺎﻉ ﺍﻟﻤﺼ ﺎﺭ ﻟ ﺬﺍ ﻳﺘﻮﺟ ﺐ ﻋﻠ ﻰ‬
‫ﺍﺻﺤﺎﺏ ﺍﻟﻘﺮﺍﺭ ﺗﻌﻤﻴﻢ ﺍﺳﺘﺨﺪﺍﻡ ﻫﺬﺍ ﺍﻟﻤﻘﻴﺎﺱ ﻓﻲ ﺍﻟﻤﺆﺳﺴﺎﺕ‪.‬‬
‫‪ .5‬ﺇﺟ ﺮﺍء ﺍﻟﻌﺪﻳ ﺪ ﻣ ﻦ ﺍﻟﺪﺭﺍﺳ ﺎﺕ ﻭﺍﻷﺑﺤ ﺎﺙ ﺍﻟﻤﺴ ﺘﻘﺒﻠﻴﺔ ﻓﻴﻤ ﺎ ﻳﺨ ﺺ ﺑﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﻭﺁﻟﻴ ﺎﺕ‬
‫ﺍﻟﺘﻄﺒﻴﻖ ﺍﻟﺴﻠﻴﻢ ﻟﻬﺎ ﻟﻴﺲ ﻓﻘﻂ ﻓﻲ ﺍﻟﻘﻄﺎﻉ ﺍﻟﻤﺼﺮﻓﻲ ﻭﺇﻧﻤﺎ ﻋﻠﻰ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻻﺧﺮﻯ ﺑﺸﻜﻞ ﻋﺎﻡ‪.‬‬

‫ﺍﻟﻤﺼﺎﺩﺭ‬
‫ﺃﻭﻻً‪ :‬ﺍﻟﻤﺼﺎﺩﺭ ﺍﻟﻌﺮﺑﻴﺔ‪:‬‬
‫‪ .1‬ﺇﺑﺮﺍﻫﻴﻢ‪ ،‬ﺳﺤﺮ ﻁﻼﻝ‪ .(2013) ،‬ﺗﻘﻮﻳﻢ ﺃﺩﺍء ﺍﻟﻮﺣﺪﺍﺕ ﺍﻻﻗﺘﺼ ﺎﺩﻳﺔ ﺑﺎﺳ ﺘﻌﻤﺎﻝ ﺑﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ‪ :‬ﺩﺭﺍﺳ ﺔ‬
‫ﺗﻄﺒﻴﻘﻴﺔ ﻓﻲ ﺷﺮﻛﺔ ﺯﻳﻦ ﺍﻟﺴﻌﻮﺩﻳﺔ ﻟﻼﺗﺼﺎﻻﺕ‪ ،‬ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺑﻐﺪﺍﺩ ﻟﻠﻌﻠ ﻮﻡ ﺍﻻﻗﺘﺼ ﺎﺩﻳﺔ ﺍﻟﺠﺎﻣﻌ ﺔ‪ ،‬ﺍﻟﻌ ﺪﺩ ﺍﻟﺨ ﺎﻣﺲ‬
‫ﻭﺍﻟﺜﻼﺛﻮﻥ‪ ،‬ﺹ‪.381-343‬‬
‫‪ .2‬ﺃﺑﻮ ﺷﺮﺥ‪ ،‬ﺟﻤﺎﻝ ﺣﺴﻦ ﻣﺤﻤﺪ‪ .(2012) ،‬ﻣﺪﻯ ﺇﻣﻜﺎﻧﻴﺔ ﺗﻘ ﻮﻳﻢ ﺃﺩﺍء ﺍﻟﺠﺎﻣﻌ ﺔ ﺍﻹﺳ ﻼﻣﻴﺔ ﺑﻐ ﺰﺓ ﺑﺎﺳ ﺘﺨﺪﺍﻡ ﺑﻄﺎﻗ ﺔ‬
‫ﻗﻴﺎﺱ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ‪ :‬ﺩﺭﺍﺳﺔ ﻣﻴﺪﺍﻧﻴﺔ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍﻟﻌﺎﻣﻠﻴﻦ ﺑﺎﻟﺠﺎﻣﻌﺔ‪ ،‬ﺭﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﻴﺮ‪ ،‬ﻓﻠﺴﻄﻴﻦ‪.‬‬
‫‪ .3‬ﺟﺒﻞ‪ ،‬ﺷﻴﻤﺎء ﻧﻬﺮﻭ‪ .(2018) ،‬ﻣﺪﻯ ﺍﺳﺘﺨﺪﺍﻡ ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ ﻓﻲ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ‪،‬‬
‫ﻣﺠﻠﺔ ﺍﻟﻤﺜﻨﻰ ﻟﻠﻌﻠﻮﻡ ﺍﻹﺩﺍﺭﻳﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍﻟﻤﺠﻠﺪ )‪ ،(8‬ﺍﻟﻌﺪﺩ )‪ ،(2‬ﺹ‪.115‬‬

‫)‪(223‬‬
 ‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‬
‫ﺧﻀﻴﺮ‪ ،‬ﺑﺸﺮﻯ ﻓﺎﺿﻞ ﻭﻋﺒﺪﺍﻟﺮﺯﺍﻕ‪ ،‬ﻋﻤﺎﺭ ﻟﺆﻱ‪ .(2017) ،‬ﺗﺄﺛﻴﺮ ﺧﺒﺮﺓ ﺍﻟﻤﻘﻖ ﻋﻠ ﻰ ﺟ ﻮﺩﺓ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ‪،‬‬ ‫‪.4‬‬
‫ﻣﺠﻠﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻹﺩﺍﺭﻳﺔ‪ ،‬ﺍﻟﻤﺠﻠﺪ )‪ ،(23‬ﺍﻟﻌﺪﺩ )‪ ،(100‬ﺹ‪.624-606‬‬
‫ﺍﻟﺨﻄﻴﺐ‪ ،‬ﺧﺎﻟﺪ‪ .(2010) ،‬ﻣﻔﺎﻫﻴﻢ ﺣﺪﻳﺜﺔ ﻓ ﻲ ﺍﻟﺮﻗﺎﺑ ﺔ ﺍﻟﻤﺎﻟﻴ ﺔ ﻭﺍﻟﺪﺍﺧﻠﻴ ﺔ ﻓ ﻲ ﺍﻟﻘﻄ ﺎﻉ ﺍﻟﻌ ﺎﻡ ﻭﺍﻟﺨ ﺎﺹ‪ ،‬ﻣﻜﺘﺒ ﺔ‬ ‫‪.5‬‬
‫ﺍﻟﻤﺠﺘﻤﻊ ﺍﻟﻌﺮﺑﻲ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ ،‬ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﻟﻰ‪ ،‬ﺍﻷﺭﺩﻥ‪.‬‬
‫ﻋﺒﺪ‪ ،‬ﺃﺣﻤﺪ ﺭﺍﻫﻲ‪ .(2016) ،‬ﺇﻣﻜﺎﻧﻴﺔ ﺗﻄﺒﻴﻖ ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ ﻟﺘﺤﻘﻴﻖ ﺍﻟﻤﻴ ﺰﺓ ﺍﻟﺘﻨﺎﻓﺴ ﻴﺔ‪ ،‬ﻣﺠﻠ ﺔ ﺍﻟﻘﺎﺩﺳ ﻴﺔ‬ ‫‪.6‬‬
‫ﻟﻠﻌﻠﻮﻡ ﺍﻹﺩﺍﺭﻳﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍﻟﻤﺠﻠﺪ )‪ ،(18‬ﺍﻟﻌﺪﺩ )‪ ،(1‬ﺹ‪.239-222‬‬
‫ﺍﻟﻌﺘﻴﻘ ﻲ‪ ،‬ﺇﺑ ﺮﺍﻫﻴﻢ ﻣﺮﻋ ﻲ ﻭﺗﻬ ﺎﻣﻲ‪ ،‬ﺟﻤﻌ ﺔ ﺳ ﻌﻴﺪ‪ .(2017) ،‬ﺗﻄﺒﻴ ﻖ ﺍﻟﻤﺮﺍﺟﻌ ﺔ ﺍﻟﺪﺍﺧﻠﻴ ﺔ ﻓ ﻲ ﺍﻟﺠﺎﻣﻌ ﺎﺕ‬ ‫‪.7‬‬
‫ﺍﻟﻤﺼﺮﻳﺔ ﻓﻲ ﺿﻮء ﺍﻟﻤﻌ ﺎﻳﻴﺮ ﺍﻟﺪﻭﻟﻴ ﺔ‪ ،‬ﺍﻟﻤﺠﻠ ﺔ ﺍﻟﺪﻭﻟﻴ ﺔ ﻟﻀ ﻤﺎﻥ ﺟ ﻮﺩﺓ ﺍﻟﺘﻌﻠ ﻴﻢ ﺍﻟﺠ ﺎﻣﻌﻲ‪ ،‬ﺍﻟﻤﺠﻠ ﺪ )‪ ،(10‬ﺍﻟﻌ ﺪﺩ‬
‫)‪ ،(27‬ﺹ‪.222-189‬‬
‫ﺍﻟﻌﻄ ﺎﺭ‪ ،‬ﺣﻴ ﺪﺭ ﻋﺒ ﺎﺱ ﻋﺒ ﺪ‪ .(2018) ،‬ﺗ ﺄﺛﻴﺮ ﺟ ﻮﺩﺓ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ ﻋﻠ ﻰ ﻛﻔ ﺎءﺓ ﺗﻨﻔﻴ ﺬ ﻣﺸ ﺎﺭﻳﻊ ﺍﻟﻤﻮﺍﺯﻧ ﺔ‬ ‫‪.8‬‬
‫ﺍﻻﺳ ﺘﺜﻤﺎﺭﻳﺔ ﻓ ﻲ ﺍﻟﺠﺎﻣﻌ ﺎﺕ ﺍﻟﻌﺮﺍﻗﻴ ﺔ ﺍﻟﻔﺘﻴ ﺔ‪ ،‬ﻣﺠﻠ ﺔ ﺍﻟﻤﺜﻨ ﻰ ﻟﻠﻌ ﻮﻡ ﺍﻹﺩﺍﺭﻳ ﺔ ﻭﺍﻻﻗﺘﺼ ﺎﺩﻳﺔ‪ ،‬ﺍﻟﻤﺠﻠ ﺪ )‪ ،(6‬ﺍﻟﻌ ﺪﺩ‬
‫)‪ ،(2‬ﺹ‪.90-65‬‬
‫ﻋﻠ ﻲ‪ ،‬ﻋﺒ ﺪﺍﻟﺮﺣﻤﻦ ﺳ ﻌﻴﺪ‪ .(2019) ،‬ﺍﻷﺯﻣ ﺔ ﺍﻟﻤﺎﻟﻴ ﺔ ﻭﺃﺛﺮﻫ ﺎ ﻋﻠ ﻰ ﺟ ﻮﺩﺓ ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ ﻓ ﻲ ﺍﻟﻮﺣ ﺪﺍﺕ‬ ‫‪.9‬‬
‫ﺍﻟﺤﻜﻮﻣﻴﺔ‪ ،‬ﻣﺠﻠﺔ ﺟﺎﻣﻌﺔ ﺗﻜﺮﻳﺖ ﻟﻠﻌﻠﻮﻡ ﺍﻹﺩﺍﺭﻳﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍﻟﻤﺠﻠﺪ )‪ ،(15‬ﺍﻟﻌﺪﺩ )‪ ،(45‬ﺹ‪.169-167‬‬
‫ﺍﻟﻤﻐﺮﺑﻲ‪ ،‬ﻋﺒﺪﺍﻟﺤﻤﻴﺪ ﻋﺒﺪﺍﻟﻔﺘﺎﺡ‪ .(2006) ،‬ﺍﻹﺩﺍﺭﺓ ﺍﻻﺳ ﺘﺮﺍﺗﻴﺠﻴﺔ ﺑﻘﻴ ﺎﺱ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ‪ ،‬ﺍﻟﻤﻜﺘﺒ ﺔ ﺍﻟﻌﺼ ﺮﻳﺔ‬ ‫‪.10‬‬
‫ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ ،‬ﺍﻟﻤﻨﺼﻮﺭﺓ‪ ،‬ﻣﺼﺮ‪.‬‬
‫ﻣﻮﺳ ﻰ‪ ،‬ﺟﻴﻬ ﺎﻥ ﻭﻧ ﺲ ﻋﺒ ﺪﺍﻟﻌﺰﻳﺰ‪ .(2016) ،‬ﺃﺛ ﺮ ﺗﻄﺒﻴ ﻖ ﺑﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﻋﻠ ﻰ ﺃﺩﺍء ﺷ ﺮﻛﺎﺕ‬ ‫‪.11‬‬
‫ﺍﻻﺗﺼ ﺎﻻﺕ ﺍﻷﺭﺩﻧﻴ ﺔ‪ ،‬ﻣﺠﻠ ﺔ ﻛﻠﻴ ﺔ ﺑﻐ ﺪﺍﺩ ﻟﻠﻌﻠ ﻮﻡ ﺍﻻﻗﺘﺼ ﺎﺩﻳﺔ ﺍﻟﺠﺎﻣﻌ ﺔ‪ ،‬ﺍﻟﻌ ﺪﺩ ﺍﻟﺴ ﺎﺑﻊ ﻭﺍﻷﺭﺑﻌ ﻮﻥ‪ ،‬ﺹ‪-347‬‬
‫‪.372‬‬
‫ﺍﻟﻨﻌﻴﻤﺎﺕ‪ ،‬ﺳﻌﻴﺪ ﻣﺨﻠﺪ ﺃﺣﻤﺪ‪ .(2009) ،‬ﺑﻴﺎﻥ ﺃﺛﺮ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻋﻠﻰ ﻣﺨﺮﺟﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻤﺤﺎﺳﺒﻲ ﻓ ﻲ ﻗﻄ ﺎﻉ‬ ‫‪.12‬‬
‫ﺍﻟﺒﻨﻮﻙ ﺍﻟﺘﺠﺎﺭﻳﺔ ﺍﻷﺭﺩﻧﻴﺔ‪ ،‬ﺍﻟﻤﺠﻠﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻟﻜﻠﻴﺔ ﺍﻟﺘﺮﺑﻴﺔ‪ ،‬ﺍﻟﻤﺠﻠﺪ )‪ ،(1‬ﺍﻟﻌﺪﺩ )‪.(8‬‬
‫ﺛﺎﻧﻴﺎ ً‪ :‬ﺍﻟﻤﺼﺎﺩﺭ ﺍﻷﺟﻨﺒﻴﺔ‪:‬‬
‫‪1. ASoShe, Abbas, et.al., (2010). Information technology project evolution:‬‬
‫‪Anintegrated data envelopment analysis and balanced scorecard approach,‬‬
‫‪Expert System with Applications, An International Journal, Vol. (37), No. (8),‬‬
‫‪Springer-Verlag Berlin Heidelberg, USA.‬‬
‫‪2. David, Red. R., (2005). Strategic management Concepts and Cases, 10th ed.,‬‬
‫‪Prentice-Hall.‬‬
‫‪3. Douglas& P. & Woods, (2002). Strategic Management, 6th ed., Prentice Hall,‬‬
‫‪4. Horngren, Charles T., et.al., (2015). Cost Accounting: A Managerial-Emphasis,‬‬
‫‪15th ed., prentice Hall, New York.‬‬
‫‪5. Jiambalvo, James, (2001). Managerial Account, Jogn Wiley & Sons, Inc,‬‬
‫‪Printed in USA,.‬‬
‫‪6. Kagerman, H., Kinney, W., & Kuting, K., (2008). Internal Audit Handbook.‬‬
‫‪7. Sulaiman, Noor Adwa, (2011). Audit Quality in Practice: A Study of‬‬
‫‪Perceptions Of auditors, Audit Committee Members and Quality Inspectors‬‬
‫‪Doctor of Philosophy Thesis, Manchester Business School, the University, of‬‬
‫‪Manachester.U.K.‬‬

‫)‪(224‬‬
 ‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‬
‫ﺍﻟﻤﻠﺤﻖ‬

‫ﺍﺳﺘﻤﺎﺭﺓ ﺍﻻﺳﺘﺒﺎﻧﺔ‬
‫ﺍﻟﺴﻼﻡ ﻋﻠﻴﻜﻢ ﻭﺭﺣﻤﺔ ﷲ ﻭﺑﺮﻛﺎﺗﻪ‪:‬‬
‫ﺃﺧﻲ ﺍﻟﻜﺮﻳﻢ‪ :‬ﺃﺧﺘﻲ ﺍﻟﻜﺮﻳﻤﺔ‬
‫ﻳﻘﻮﻡ ﺍﻟﺒﺎﺣﺜﻮﻥ ﺑﺈﺟﺮﺍء ﺩﺭﺍﺳﺔ ﺑﻌﻨﻮﺍﻥ "ﺃﺛﺮ ﺍﺳﺘﺨﺪﺍﻡ ﺍﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻓﻲ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ‬
‫ﺍﻟﺘ ﺪﻗﻴﻖ ﺍﻟ ﺪﺍﺧﻠﻲ ﻓ ﻲ ﺍﻟﻤﺼ ﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴ ﺔ ﺍﻷﻫﻠﻴ ﺔ‪ :‬ﺑﻄﺎﻗ ﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘ ﻮﺍﺯﻥ ﺃﻧﻤﻮﺫﺟ ﺎ ً ﻭﺫﻟ ﻚ ﺍﺳ ﺘﻜﻤﺎﻻً‬
‫ﻟﻤﺘﻄﻠﺒﺎﺕ ﺍﻟﺘﺮﻗﻴﺔ ﺍﻟﻌﻠﻤﻴﺔ ﻓﻲ ﺍﺧﺘﺼﺎﺹ ﺍﻟﻤﺤﺎﺳ ﺒﺔ‪ ،‬ﺭﺍﺟﻴ ﺎ ً ﺍﻟﺘﻜ ﺮﻡ ﺑﺎﻹﺟﺎﺑ ﺔ ﻋﻠ ﻰ ﺍﻟﻔﻘ ﺮﺍﺕ ﺍﻟ ﻮﺍﺭﺩﺓ ﻓ ﻲ‬
‫ﺍﻻﺳﺘﺒﺎﻧﺔ ﺑﺪﻗﺔ ﻭﻣﻮﺿﻮﻋﻴﺔ ﻭﺷﻤﻮﻟﻴﺔ ﻟﻤﺎ ﻟﺬﻟﻚ ﻣﻦ ﺃﻫﻤﻴﺔ ﻓﻲ ﻭﺻﻮﻝ ﺍﻟﺒﺎﺣﺜﻴﻦ ﺇﻟﻰ ﻧﺘﺎﺋﺞ ﺩﻗﻴﻘﺔ‪ ،‬ﻭﺗﺤﻘﻴ ﻖ‬
‫ﺑﺄﻥ ﻫﺬﻩ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺳﺘﻌﺎﻣﻞ ﺑﺴﺮﻳﺔ ﻣﻄﻠﻘ ﺔ‪ ،‬ﻭﺳﺘﺴ ﺘﺨﺪﻡ ﻷﻏ ﺮﺍﺽ ﺍﻟﺒﺤ ﺚ‬ ‫ﻏﺎﻳﺎﺗﻬﺎ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﻤﻨﺸﻮﺩﺓ‪ ،‬ﻋﻠﻤﺎ ﱠ‬
‫ﺍﻟﻌﻠﻤﻲ ﻓﻘﻂ‪.‬‬

‫ﺷﺎﻛﺮﺍ ً ﻟﻜﻢ ﺣﺴﻦ ﺗﻌﺎﻭﻧﻜﻢ‬

‫ﻭﺗﻔﻀﻠﻮﺍ ﺑﻘﺒﻮﻝ ﻓﺎﺋﻖ ﺍﻻﺣﺘﺮﺍﻡ ﻭﺍﻟﺘﻘﺪﻳﺮ‬

‫ﺍﻟﺒﺎﺣﺜﻮﻥ‬

‫ﺍﻟﻘﺴﻢ ﺍﻷﻭﻝ‪ :‬ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﺸﺨﺼﻴﺔ‪:‬‬

‫ﻳﺮﺟﻰ ﻭﺿﻊ ﺇﺷﺎﺭﺓ )√( ﻓﻲ ﺍﻟﺨﺎﻧﺔ ﺍﻟﺘﻲ ﺗﺨﺘﺎﺭﻫﺎ‪:‬‬
‫‪ .1‬ﺍﻟﻤﺆﻫﻞ ﺍﻟﻌﻠﻤﻲ‪:‬‬
‫(‬ ‫ﻣﺎﺟﺴﺘﻴﺮ )‬ ‫(‬ ‫ﺩﺑﻠﻮﻡ ﻋﺎﻟﻲ )‬ ‫(‬ ‫)‬ ‫ﺑﻜﺎﻟﻮﺭﻳﻮﺱ‬
‫(‬ ‫ﺃﺧﺮﻯ )‬ ‫(‬ ‫)‬ ‫ﺩﻛﺘﻮﺭﺍﻩ‬

‫‪ .2‬ﺍﻟﺘﺨﺼﺺ ﺍﻟﻌﻠﻤﻲ‪:‬‬
‫(‬ ‫ﺍﻗﺘﺼﺎﺩ )‬ ‫(‬ ‫ﺇﺩﺍﺭﺓ ﺃﻋﻤﺎﻝ )‬ ‫(‬ ‫)‬ ‫ﻣﺤﺎﺳﺒﺔ‬
‫(‬ ‫ﺃﺧﺮﻯ )‬ ‫(‬ ‫)‬ ‫ﻣﺎﻟﻴﺔ ﻭﻣﺼﺮﻓﻴﺔ‬

‫‪ .3‬ﻋﺪﺩ ﺳﻨﻮﺍﺕ ﺍﻟﺨﺒﺮﺓ ﺍﻟﻌﻤﻠﻴﺔ ﻓﻲ ﻣﺠﺎﻝ ﺍﻟﻌﻤﻞ ﺍﻟﺤﺎﻟﻲ‪:‬‬

‫(‬ ‫ﻣﻦ ‪ 5‬ﺳﻨﻮﺍﺕ – ﺃﻗﻞ ﻣﻦ ‪ 10‬ﺳﻨﻮﺍﺕ )‬ ‫(‬ ‫ﺃﻗﻞ ﻣﻦ )‪ (5‬ﺳﻨﻮﺍﺕ )‬
‫(‬ ‫ﻣﻦ ‪ 15‬ﺳﻨﺔ ‪ -‬ﺃﻗﻞ ﻣﻦ ‪ 20‬ﺳﻨﺔ )‬ ‫(‬ ‫ﻣﻦ ‪ - 10‬ﺃﻗﻞ ﻣﻦ ‪ 15‬ﺳﻨﺔ )‬
‫(‬ ‫‪ 20‬ﺳﻨﺔ ﻓﺄﻛﺜﺮ )‬

‫)‪(225‬‬
 ‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‬
‫ﺍﻟﻘﺴﻢ ﺍﻟﺜﺎﻧﻲ‪ :‬ﻗﻴﺎﺱ ﻣﺘﻐﻴﺮﺍﺕ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬
‫ﻳﺮﺟﻰ ﻭﺿﻊ ﻋﻼﻣﺔ )√( ﺃﻣﺎﻡ ﺍﻟﻌﺒﺎﺭﺓ ﺍﻟﺘﻲ ﺗﺮﺍﻫﺎ ﻣﻨﺎﺳﺒﺔ ﺩﺍﺧﻞ ﺍﻟﻤﺮﺑﻊ ﺍﻟﻤﻮﺿﺢ ﺃﺩﻧﺎﻩ‪:‬‬
‫ﻻ ﺍﺗﻔﻖ‬ ‫ﺍﺗﻔﻖ‬ ‫ﺍﺗﻔﻖ‬
‫ﻻ ﺍﺗﻔﻖ‬ ‫ﺍﺗﻔﻖ‬ ‫ﺍﻟﻔﻘﺮﺓ‬
‫ﺑﺸﺪﺓ‬ ‫ﻟﺤﺪ ﻣﺎ‬ ‫ﺑﺸﺪﺓ‬
‫ﺍﺳﺘﺨﺪﺍﻡ ﺑﻄﺎﻗﺔ ﺍﻷﺩﺍء ﺍﻟﻤﺘﻮﺍﺯﻥ ﻓﻲ ﺍﻟﻤﺼﺎﺭﻑ ﺍﻷﻫﻠﻴﺔ‬
‫ﺍﻟﻌﺮﺍﻗﻴﺔ‪.‬‬
‫ﻳﺆﺩﻱ ﺗﻄﺒﻴﻖ ﺍﻟﺒُﻌﺪ ﺍﻟﻤﺎﻟﻲ ﺇﻟﻰ ﺗﻮﻅﻴﻒ ﻣﻮﺍﺭﺩ‬
‫ﺍﻟﻤﺼﺮﻑ ﺍﻟﺬﻱ ﺗﻌﻤﻞ ﻓﻴﻪ ﺇﻟﻰ ﻣﻨﻊ ﺍﻟﺴﺮﻗﺔ ﻭﺍﻻﺧﺘﻼﺱ‬
‫ﻭﺯﻳﺎﺩﺓ ﺭﺑﺤﻴﺔ ﺍﻟﻤﺼﺮﻑ‪.‬‬
‫ﻳﺴﺎﻋﺪ ﺗﻄﺒﻴﻖ ﺑُﻌﺪ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺪﺍﺧﻠﻴﺔ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺼﺮﻑ‬
‫ﻋﻠﻰ ﺍﻟﻮﻓﺎء ﺑﺎﻟﺘﺰﺍﻣﺎﺗﻬﺎ ﺍﻟﻤﺎﻟﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺮﻑ ﺍﻟﺬﻱ ﺗﻌﻤﻞ‬
‫ﻓﻴﻪ‪.‬‬
‫ﻳﺴﻬﻢ ﺑُﻌﺪ ﺍﻟﺘﻌﻠﻢ ﻭﺍﻟﻨﻤﻮ ﻓﻲ ﺇﻗﺎﻣﺔ ﺍﻟﺪﻭﺭﺍﺕ ﺍﻟﺘﺪﺭﻳﺒﻴﺔ‬
‫ﺍﻟﻔﻨﻴﺔ ﻭﺍﻟﻤﻬﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻟﻌﻤﻞ ﺍﻟﻮﻅﻴﻔﻲ ﻓﻲ ﺍﻟﻤﺼﺮﻑ‪.‬‬
‫ﻳﺴﺎﻋﺪ ﺗﻄﺒﻴﻖ ﺑُﻌﺪ ﺍﻟﺰﺑﺎﺋﻦ ﺇﻟﻰ ﺗﻘﺪﻳﻢ ﺧﺪﻣﺎﺕ ﻣﺴﺘﻤﺮﺓ‬
‫ﻟﻠﺰﺑﺎﺋﻦ ﺍﻟﺤﺎﻟﻴﻴﻦ ﻭﺍﻟﻤﺴﺘﻘﺒﻠﻴﻴﻦ ﻓﻲ ﺍﻟﻤﺼﺮﻑ ﺍﻟﺬﻱ ﺗﻌﻤﻞ‬
‫ﻓﻴﻪ‪.‬‬
‫ﻳﺴﺎﻋﺪ ﺗﻄﺒﻴﻖ ﺑﻌﺪ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻓﻲ ﺗﺨﻔﻴﺾ ﻛﻠﻔﺔ‬
‫ﺍﻟﺨﺪﻣﺎﺕ ﻭﻫﻴﻜﻞ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻓﻲ ﺍﻟﻤﺼﺮﻑ ﺍﻟﺬﻱ ﺗﻌﻤﻞ‬
‫ﻓﻴﻪ‪.‬‬
‫ﻳﺴﻬﻢ ﺗﻄﺒﻴﻖ ﺍﻟﺒُﻌﺪ ﺍﻟﻤﺎﻟﻲ ﺍﻹﺩﺍﺭﺓ ﻓﻲ ﺗﺤﻘﻴﻖ ﺳﻴﻮﻟﺔ‬
‫ﺗﺘﻮﺍﻓﻖ ﻣﻊ ﻧﺴﺐ ﺍﻟﺮﺑﺤﻴﺔ ﻓﻲ ﺍﻟﻤﺼﺮﻑ ﺍﻟﺬﻱ ﺗﻌﻤﻞ ﻓﻴﻪ‪.‬‬
‫ﻳﺴﺎﻋﺪ ﺗﻄﺒﻴﻖ ﺑُﻌﺪ ﺍﻟﺘﻌﻠﻢ ﻭﺍﻟﻨﻤﻮ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺼﺮﻑ ﻓﻲ‬
‫ﺗﻮﻓﻴﺮ ﻣﺴﺎﺣﺔ ﻟﺘﻄﻮﻳﺮ ﻣﻬﺎﺭﺍﺕ ﺍﻟﻤﻮﻅﻔﻴﻦ ﻭﺗﻨﻤﻴﺔ‬
‫ﻗﺪﺭﺍﺗﻬﻢ ﻋﻠﻰ ﺍﻟﻮﻅﺎﺋﻒ ﻟﻸﻋﻤﺎﻝ ﺍﻟﻤﺨﺘﻠﻔﺔ ﻓﻲ ﺍﻟﻤﺼﺮﻑ‬
‫ﺍﻟﺬﻱ ﺗﻌﻤﻞ ﻓﻴﻪ‪.‬‬
‫ﻳﺴﺎﻋﺪ ﺑُﻌﺪ ﺍﻟﻌﻤﻼء ﻓﻲ ﻣﻌﺮﻓﺔ ﻣﺘﻄﻠﺒﺎﺕ ﻋﻤﻼء‬
‫ﺍﻟﻤﺼﺮﻑ ﻭﻣﺴﺘﻮﻯ ﺭﺿﺎﻫﻢ ﻭﺗﻘﺪﻳﻤﻬﺎ ﺑﺘﻜﺎﻟﻴﻒ ﺧﺪﻣﺎﺕ‬
‫ﻣﻘﺒﻮﻟﺔ‪.‬‬
‫ﻳﺴﺎﻋﺪ ﻣﻮﻅﻔﻲ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻓﻲ ﺍﻟﻤﺼﺮﻑ ﺍﻟﺬﻱ‬
‫ﺗﻌﻤﻞ ﻓﻴﻪ ﻓﻲ ﺗﻌﺰﻳﺰ ﺛﻘﺔ ﺍﻟﻤﻮﻅﻔﻴﻦ ﻭﺍﻟﻐﻴﺮ ﺑﺎﻟﻤﺼﺮﻑ‪.‬‬
‫ﻳﺴﻬﻢ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻓﻲ ﺍﺧﺘﻴﺎﺭ ﺍﻟﻌﺎﻣﻠﻴﻦ ﺍﻟﻜﻔﻮﺋﻴﻦ‬
‫ﻭﺍﻟﻤﻬﻨﻴﻴﻦ ﻣﻦ ﺍﺟﻞ ﺗﺤﻘﻴﻖ ﺃﻓﻀﻞ ﺃﺩﺍء ﻟﻬﻢ‪.‬‬
‫ﻳﺴﺘﻄﻴﻊ ﻣﻮﻅﻔﻲ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻓﻲ ﺍﻟﻤﺼﺮﻑ ﻣﻦ‬
‫ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﻟﺤﺪﻳﺜﺔ ﻭﺍﻟﺠﻴﺪﺓ ﺍﻟﺘﻲ ﺗﺮﺑﻂ ﺑﻴﻦ‬
‫ﺍﻧﺸﻄﺔ ﺍﻟﻤﺼﺮﻑ ﻭﺗﺆﺩﻱ ﺇﻟﻰ ﺗﺨﻔﻴﺾ ﺧﺪﻣﺎﺕ‬
‫ﺍﻟﻤﺼﺮﻑ ﺍﻟﻤﻤﻨﻮﺣﺔ ﻟﻠﻐﻴﺮ‪.‬‬
‫ﻳﺘﻤﺘﻊ ﻣﻮﻅﻔﻲ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻓﻲ ﺍﻟﻤﺼﺮﻑ ﺍﻟﺬﻱ‬
‫ﺗﻌﻤﻞ ﻓﻴﻪ ﺑﺎﻟﺨﺒﺮﺍﺕ ﺍﻟﻼﺯﻣﺔ ﺍﻟﺘﻲ ﺗﻤﻜﻨﻬﻢ ﻣﻦ ﻣﺮﺍﻗﺒﺔ‬
‫ﺟﻮﺩﺓ ﺍﻟﻌﻤﻞ ﻭﺗﻘﺪﻳﻢ ﺍﻟﺨﺪﻣﺎﺕ ﺑﺴﺮﻋﺔ ﻭﻧﻮﻋﻴﺔ ﺟﻴﺪﺓ‪.‬‬
‫ﺗﺴﺎﻋﺪ ﺗﻘﺎﺭﻳﺮ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﺍﻟﺘﻲ ﻳﻌﺪﻫﺎ ﺑﺼﻮﺭﻫﺎ‬
‫ﺍﻟﻤﺨﺘﻠﻔﺔ ﻓﻲ ﺗﻔﻌﻴﻞ ﺃﺩﺍء ﺍﻟﻨﺸﺎﻁ ﺍﻟﺘﺴﻮﻳﻘﻲ ﻟﻠﻤﺼﺮﻑ‬
‫ﻭﺯﻳﺎﺩﺓ ﻧﺴﺒﺔ ﺍﻧﺘﺸﺎﺭﻩ‪.‬‬
‫ﺗﺴﻬﻢ ﺗﻘﺎﺭﻳﺮ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻓﻲ ﺯﻳﺎﺩﺓ ﻋﺪﺩ ﺯﺑﺎﺋﻦ‬
‫ﺍﻟﻤﺼﺮﻑ ﺍﻟﺬﻱ ﺗﻌﻤﻞ ﻓﻴﻪ‪.‬‬
‫)‪(226‬‬
 ‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‬

‫ﻻ ﺍﺗﻔﻖ‬ ‫ﺍﺗﻔﻖ‬ ‫ﺍﺗﻔﻖ‬

‫ﻻ ﺍﺗﻔﻖ‬ ‫ﺍﺗﻔﻖ‬ ‫ﺍﻟﻔﻘﺮﺓ‬
‫ﺑﺸﺪﺓ‬ ‫ﻟﺤﺪ ﻣﺎ‬ ‫ﺑﺸﺪﺓ‬
‫ﺗﺴﻬﻢ ﺗﻘﺎﺭﻳﺮ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻓﻲ ﺍﺣﺘﻔﺎﻅ ﺍﻟﻤﺼﺮﻑ‬
‫ﺑﺎﻟﻌﻤﻼء ﺍﻟﺮﺋﻴﺴﻴﻦ ﻟﻠﻤﺼﺮﻑ ﺍﻟﺬﻱ ﺗﻌﻤﻞ ﻓﻴﻪ‪.‬‬
‫ﺗﺴﺎﻋﺪ ﺗﻘﺎﺭﻳﺮ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻓﻲ ﺍﺳﺘﻘﻄﺎﺏ ﻋﻤﻼء‬
‫ﺟﺪﺩ ﻟﻠﻤﺼﺮﻑ ﺍﻟﺬﻱ ﺗﻌﻤﻞ ﻓﻴﻪ‪.‬‬

‫)‪(227‬‬
‫ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺗﺤﺴﻴﻦ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ ﻟﻠﻤﺼﺎﺭﻑ ﺍﻟﻌﺮﺍﻗﻴﺔ ﺍﻷﻫﻠﻴﺔ‬

‫)‪(228‬‬