‫ﺟﺎﻣﻌﺔ ﻗﺎﺻﺪﻱ ﻣﺮﺑﺎﺡ‪ ،‬ﻭﺭﻗﻠﺔ – ﺍﳉﺰﺍﺋﺮ‬

‫ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻌﻠﻮﻡ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻭﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ‬

‫ﻗﺴﻢ ﺍﻟﻌﻠﻮﻡ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﺔ‬

‫ﻣﺬﻛﺮﺓ ﻣﻘﺪﻣﺔ ﻻﺳﺘﻜﻤﺎﻝ ﻣﺘﻄﻠﺒﺎﺕ ﺷﻬﺎﺩﺓ ﻣﺎﺳﺘﺮ ﺃﻛﺎﺩﳝﻲ‪ ،‬ﺍﻟﻄﻮﺭ ﺍﻟﺜﺎﱐ‬

‫ﺍﳌﻴﺪﺍﻥ‪ :‬ﻋﻠﻮﻡ ﺍﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ ﻭﻋﻠﻮﻡ ﲡﺎﺭﻳﺔ‬

‫ﻓﺮﻉ ﻋﻠﻮﻡ ﻣﺎﻟﻴﺔ ﻭﳏﺎﺳﺒﺔ‪ ،‬ﲣﺼﺺ ﳏﺎﺳﺒﺔ ﻭﺗﺪﻗﻴﻖ‬

‫ﺑﻌﻨــــــــــــﻮﺍﻥ‪:‬‬

‫ﺩﻭﺭ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﲢﺴﲔ ﺃﺩﺍء ﺍﻟﺘﺪﻗﻴﻖ‬

‫ﺍﳋﺎﺭﺟﻲ‬
‫ﺩﺭﺍﺳﺔ ﻣﻴﺪﺍﻧﻴﺔ ﻋﻠﻰ ﻋﻴﻨﺔ ﻣﻦ ﻣﻬﻨﻴﲔ ﰲ ﻭﺭﻗﻠﺔ ‪2023‬‬

‫ﻣﻦ ﺇﻋﺪﺍﺩ‪:‬‬
‫ﺧﻨﻘﺎﻭﻱ ﺭﺣﺎﺏ‬

‫ﻧﻮﻗﺸﺖ ﻋﻠﻨﺎ ﺑﺘﺎﺭﻳﺦ ﺃﻣﺎﻡ ﺍﻟﻠﺠﻨﺔ ﺍﳌﻜﻮﻧﺔ ﻣﻦ‪:‬‬

‫ﺭﺋﻴﺴﺎ‬ ‫)ﺃﺳﺘﺎﺫ ﳏﺎﺿﺮ "ﺃ"‪ ،‬ﺟﺎﻣﻌﺔ ﻗﺎﺻﺪﻱ ﻣﺮﺑﺎﺡ ﻭﺭﻗﻠﺔ(‬ ‫ﺃ‪.‬ﻛﻮﻳﺴﻲ ﳏﻤﺪ‬
‫)ﺃﺳﺘﺎﺫ ﳏﺎﺿﺮ "ﺃ"‪ ،‬ﺟﺎﻣﻌﺔ ﻗﺎﺻﺪﻱ ﻣﺮﺑﺎﺡ ﻭﺭﻗﻠﺔ( ﻣﺸﺮﻓﺎ ﻭﻣﻘﺮﺭﺍ‬ ‫ﺃ‪.‬ﺩ ﺷﺮﰊ ﳏﻤﺪ ﺍﻷﻣﲔ‬
‫ﻣﻨﺎﻗﺸﺎ‬ ‫)ﺃﺳﺘﺎﺫ ﳏﺎﺿﺮ "ﺃ"‪ ،‬ﺟﺎﻣﻌﺔ ﻗﺎﺻﺪﻱ ﻣﺮﺑﺎﺡ ﻭﺭﻗﻠﺔ(‬ ‫ﺃ‪.‬ﺩ ﻋﻮﻳﻨﺎﺕ ﻓﺮﻳﺪ‬

‫ﺍﻟﺴﻨﺔ ﺍﳉﺎﻣﻌﻴﺔ‪2023/2022 :‬‬

‫‪I‬‬
‫ﺑﺴ ﻢ ﺍﷲ ﺍﻟﺮﲪ ﺎﻥ ﺍﻟﺮﲪﲔ‬

‫‪II‬‬
 ‫ﺍﻹﻫﺪﺍء‬
‫ﺃﻫﺪﻱ ﻫﺬﺍ ﺍﻟﻌﻤﻞ ﺇﱃ ﻛﻞ ﺍﻟﺬﻳﻦ ﺃﻋﺰﻫﻢ‪ ،‬ﻭﺃﻋﺘﱪﻫﻢ ﺳﻨﺪﻱ ﻭﺩﻋﻤﻲ‬
‫ﻭﻣﺮﺷﺪﻱ‪ ،‬ﻓﻠﻢ ﻳﺒﺨﻠﻮﺍ ﻋﻠﻲ ﲜﻬﻮﺩﻫﻢ ﻭﻣﺴﺎﻋﺪ~ﻢ‪ ،‬ﺍﱃ ﺃﰊ ﺍﻟﻌﺰﻳﺰ ﺣﻔﻈﻪ ﺍﷲ‬
‫ﻭﺭﻋﺎﻩ‪ ،‬ﺃﲤﲎ ﻣﻦ ﺍﷲ ﺃﻥ ﻳﻨﻌﻢ ﻋﻠﻴﻪ ﺑﺎﳋﲑ ﻭﺍﻟﻨﺠﺎﺡ ﰲ ﻛﻞ ﳎﺎﻻﺕ ﺣﻴﺎﺗﻪ‪.‬‬

‫ﻭﺇﱃ ﺍﻟﱵ ﻭﻗﻔﺖ ﲜﺎﻧﱯ ﻭﺃﻋﺎﻧﺘﲏ ﻋﻠﻰ ﺑﺮﻳﻖ ﺍﻟﺘﺄﻟﻖ‪ ،‬ﺍﻟﱵ ﱂ ﺗﺒﺨﻠﲏ ﰲ ﺗﺸﺠﻴﻌﻬﺎ‪،‬‬
‫ﺇﱃ ﺃﻣﻲ ﺍﳊﺒﻴﺒﺔ‪ ،‬ﺃﲤﲎ ﳍﺎ ﺍﳋﲑ ﺍﻟﺪﺍﺋﻢ ﻭﺍﻟﺴﻌﺎﺩﺓ ﻭﺍﳍﻨﺎء‪ ،‬ﺇﱃ ﺟﺪﻱ ﻭﺟﺪﺗﺎﻱ ﻣﻦ‬
‫ﺃﻣﻲ ﻭ ﺃﰊ ﺣﻔﻈﻬﻢ ﺍﷲ ﻭﺭﺍﻋﺎﻫﻢ‪.‬‬

‫ﻭﺇﱃ ﺇﺧﻮﰐ ﺍﻷﻋﺰﺍء ﺩﻋﻤﻲ ﻭﺇﺳﻨﺎﺩﻱ‪ ،‬ﻭﻛﻞ ﻣﻦ ﳝﻠﺊ ﺣﻴﺎﰐ •ﺠﺔ ﻭﺳﺮﻭﺭ‪،‬‬
‫ﻭﺇﱃ ﺃﺣﺒﱵ ﻭﺻﺪﻳﻘﺎﰐ‪) :‬ﺃﻧﻔﺎﻝ‪ ،‬ﺷﻴﻤﺎء‪ ،‬ﺧﻠﻮﺩ‪ ،‬ﺃﻣﲑﺓ‪ ،‬ﻣﻨﺎﻝ(‪ ،‬ﻭﻛﻞ ﻣﻦ‬
‫ﺩﻋﻤﲏ ﰲ ﻣﺸﻮﺍﺭﻱ‪....‬‬

‫ﺇﱃ ﻛﻞ ﻣﻦ ﲨﻌﲏ ﻣﻌﻬﻢ ﺍﻟﻘﺪﺭ ﺫﻛﺮﻩ ﻗﻠﱯ ﻭﻧﺴﻴﻪ ﻗﻠﻤﻲ‪.........‬‬

‫ﻣﻊ ﺧﺎﻟﺺ ﺷﻜﺮﻱ ﻭﺍﺣﺘﺮﺍﻣﻲ ﻭﺗﻘﺪﻳﺮﻱ‪...........‬‬

‫ﺧﻨﻘﺎﻭﻱ ﺭﺣﺎﺏ‬

‫‪V‬‬
 ‫ﺷﻜﺮ ﻭﻋﺮﻓﺎﻥ‬
‫ﰲ ﺍﻟﺒﺪﺍﻳﺔ‪ ،‬ﺃﺗﻮﺟﻪ ﺑﺎﻟﺸﻜﺮ ﺍﳉﺰﻳﻞ ﻭﺍﻻﻣﺘﻨﺎﻥ ﺍﻟﻌﻤﻴﻖ ﺇﱃ ﺍﷲ ﻋﺰ ﻭﺟﻞ‪ ،‬ﺍﻟﺬﻱ ﻣﻨﺤﲏ ﺍﻟﻘﻮﺓ ﻭﺍﻹﺭﺍﺩﺓ ﻹﲤﺎﻡ ﻫﺬﺍ‬
‫ﺍﻟﺒﺤﺚ‪ .‬ﺃﺷﻜﺮﻩ ﺑﻜﻞ ﺗﻮﺍﺿﻊ ﻭﺗﺬﻟﻞ‪ ،‬ﻓﺈﻧﻪ ﺑﻨﻌﻤﺘﻪ ﺗﺘﺤﻘﻖ ﺍﻟﺼﺎﳊﺎﺕ‪ ،‬ﻭﺃﳓﲏ ﺑﻜﻞ ﺗﻮﺍﺿﻊ ﻭﺃﻗﻮﻝ ﺍﳊﻤﺪ ﷲ‪ ،‬ﺫﻱ‬
‫ﺍﳌﻦ ﻭﺍﻟﻔﻀﻞ ﻭﺍﻹﺣﺴﺎﻥ‪ ،‬ﻭﺃﺻﻠﻲ ﻭﺃﺳﻠﻢ ﻋﻠﻰ ﺧﺎﰎ ﺍﻟﺮﺳﻞ‪ ،‬ﳏﻤﺪ ﺻﻠﻰ ﺍﷲ ﻋﻠﻴﻪ ﻭﺳﻠﻢ‪ ،‬ﺣﺒﻴﱯ ﻭﻗﺮﺓ ﻋﻴﲏ‪.‬‬
‫ﺱ"‪ ،‬ﻭﻣﻦ ﻗﻠﱯ ﺃﻋﱪ ﻋﻦ ﺷﻜﺮﻱ ﺍﻟﻌﻤﻴﻖ ﻭﺍﻣﺘﻨﺎﱐ ﻟﻸﺳﺘﺎﺫ‬
‫ﺸُﻜْﺮ ﺍﻟﱠﻨﺎ َ‬ ‫ﻗﺎﻝ ﻋﻠﻴﻪ ﺍﻟﺼﻼﺓ ﻭﺍﻟﺴﻼﻡ "ﻻ َﻳﺸُﻜﱡﺮ ﺍ َ‬
‫ﷲ َﻣْﻦ ﻟَْﻢ َﻳ ْ‬
‫ﺍﳌﺸﺮﻑ "ﳏﻤﺪ ﺍﻷﻣﲔ ﺷﺮﰊ"‪ ،‬ﺍﻟﺬﻱ ﻛﺎﻥ ﱄ ﺩﻋًﻤﺎ ﻗﻮًﻳﺎ ﻭﺗﻮﺟﻴًﻬﺎ ﺻﺎﺋًﺒﺎ ﻹﻋﺪﺍﺩ ﻫﺬﻩ ﺍﳌﺬﻛﺮﺓ‪.‬‬
‫ﻭﺃﻋﱢﺒﺮ ﻋﻦ ﺍﻣﺘﻨﺎﱐ ﺍﻟﻌﻤﻴﻖ ﻟﻠﺠﻨﺔ ﺍﳌﺼﺤﺤﺔ‪ ،‬ﺍﻟﱵ ﺳﺘﻘﻮﻡ ﺑﺘﻘﻴﻴﻢ ﻭﺗﺼﺤﻴﺢ ﻫﺬﺍ ﺍﻟﺒﺤﺚ‪ ،‬ﻭﺃﺷﻜﺮ ﺑﺈﺧﻼﺹ ﲨﻴﻊ‬
‫ﺍﻷﺳﺎﺗﺬﺓ ﺍﻟﺬﻳﻦ ﺃﺛﺮﻭﺍ ﻣﻌﺮﻓﱵ ﻭﺳﺎﳘﻮﺍ ﰲ ﺗﻄﻮﺭﻱ ﺍﻷﻛﺎﺩﳝﻲ ﰲ ﳐﺘﻠﻒ ﻣﺮﺍﺣﻞ ﺩﺭﺍﺳﱵ‪.‬‬
‫ﻛﻤﺎ ﺃﻋﱪ ﻋﻦ ﺷﻜﺮﻱ ﻟﻌﻤﻴﺪ ﻛﻠﻴﺔ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻷﺳﺘﺎﺫ ﺃﲪﺪ ﺭﻣﺰﻱ ﺻﻴﺎﻍ ﻭﺍﻷﺳﺘﺎﺫ ﻋﺒﺪ ﺍﻟﺒﺎﻗﻲ ﺑﻮﺿﻴﺎﻑ ﺭﺋﻴﺲ‬
‫ﻗﺴﻢ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﺔ ﻭﺍﻷﺳﺘﺎﺫ ﺻﺎﱁ ﺧﻮﻳﻠﺪﺍﺕ ﻧﺎﺋﺐ ﺭﺋﻴﺲ ﺍﻟﻘﺴﻢ ﻭﻛﻞ ﻣﻮﻇﻔﻲ ﻭﺇﻃﺎﺭﺍﺕ ﻣﻌﻬﺪ ﺍﻻﻗﺘﺼﺎﺩ‬
‫ﺧﺎﺻﺔ ﻭﺟﺎﻣﻌﺔ ﻭﺭﻗﻠﺔ ﻋﺎﻣﺔ‪.‬‬
‫ﻛﻤﺎ ﺍﺷﻜﺮ ﺍﻷﺳﺘﺎﺫﺓ ﺃﻣﺎﻝ ﺑﻦ ﺳﻼﻣﺔ ﻋﻠﻰ ﺍﳌﺴﺎﻋﺪﺓ ﻭﺍﻟﺪﻋﻢ ﰲ ﺗﺮﺑﺼﻲ ﺍﻟﺘﻄﺒﻴﻘﻲ‪ ،‬ﻭﺇﱃ ﻛﻞ ﻋﻤﺎﻝ ﻣﻜﺘﺐ ﺍﻷﺳﺘﺎﺫ‬
‫ﺧﻨﻘﺎﻭﻱ ﻋﺒﺪ ﺍﻟﻜﺮﱘ ﻟﻠﺘﺪﻗﻴﻖ ﻭﺍﳌﺤﺎﺳﺒﺔ‪.‬‬
‫ﻭﰲ ﺍﳋﺘﺎﻡ‪ ،‬ﺃﻭﺩ ﺃﻥ ﺃﻭﺟﻪ ﺍﻟﺸﻜﺮ ﺍﳋﺎﺹ ﺇﱃ ﲨﻴﻊ ﻣﻦ ﺳﺎﻧﺪﻭﱐ ﻭﺩﻋﻤﻮﱐ ﻃﻮﺍﻝ ﻫﺬﻩ ﺍﻟﺮﺣﻠﺔ‪ ،‬ﺳﻮﺍء ﻛﺎﻧﻮﺍ ﺃﻓﺮﺍًﺩﺍ‬
‫ﰲ ﻋﺎﺋﻠﱵ‪ ،‬ﺃﺻﺪﻗﺎء‪ ،‬ﺯﻣﻼء‪ ،‬ﺃﻭ ﺃﻱ ﺷﺨﺺ ﻳﺸﻌﺮ ﺑﺎﻟﻔﺨﺮ ﻟﻨﺠﺎﺣﻲ‪ .‬ﻟﻘﺪ ﻛﻨﺘﻢ ﺍﻟﺪﺍﻋﻤﲔ ﺍﳊﻘﻴﻘﻴﲔ ﻭﺍﳌﻠﻬﻤﲔ‪،‬‬
‫ﻭﺃﲤﲎ ﻟﻜﻢ ﲨﻴًﻌﺎ ﺍﳋﲑ ﻭﺍﻟﺴﻌﺎﺩﺓ ﰲ ﺣﻴﺎﺗﻜﻢ‪.‬‬
‫ﺑﻜﻞ ﺗﻮﺍﺿﻊ ﻭﺗﻘﺪﻳﺮ‪ ،‬ﺃﻗﺪﻡ ﻟﻜﻢ ﻛﻞ ﺍﻟﺸﻜﺮ ﻭﺍﻟﺘﻘﺪﻳﺮ ﻭﺃﻋﻠﻢ ﺃﻥ ﻻ ﻛﻠﻤﺎﺕ ﺗﻔﻲ ﺣﻘﻜﻢ‪ ،‬ﻓﺄﻧﺘﻢ ﺍﻷﻋﺰﺍء ﻭﺫﻭﻱ‬
‫ﺍﻟﻔﻀﻞ ﻋﻠﻴﺎ‪.‬‬
‫ﺧ‪#‬ﻘﺎوي ر)ﺎب‬

‫‪VI‬‬
 ‫ﺍﳌﻠﺨﺺ‬
‫ ﻭﻫﺬﺍ ﻣﻦ ﺧﻼﻝ ﺗﺴﻠﻴﻂ‬،‫~ﺪﻑ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﻣﻌﺮﻓﺔ ﺩﻭﺭ ﺗﻜﻨﻠﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﲢﺴﲔ ﺃﺩﺍء ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‬
‫ ﺍﻋﺘﻤﺪﻧﺎ ﻋﻠﻰ ﺍﳌﻨﻬﺞ‬،‫ ﻭﻓﻌﺎﻟﻴﺘﻪ ﻭﻛﻔﺎءﺗﻪ‬،‫ﺍﻟﻀﻮء ﻋﻠﻰ ﺩﻭﺭ ﻭﺃﳘﻴﺔ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺃﺩﺍء ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ‬
‫ ﺍﺳﺘﻤﺎﺭﺓ )ﻭﺭﻗﻴﺔ ﻭﺇﻟﻜﺘﺮﻭﻧﻴﺔ( ﻭﺯﻋﺖ ﻋﻠﻰ ﺍﳋﱪﺍء‬45 ‫ ﺣﻴﺚ ﰎ ﺗﺼﻤﻴﻢ ﻭﺗﻮﺯﻳﻊ ﺍﺳﺘﺒﺎﻧﺔ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﺘﻜﻮﻧﺔ ﻣﻦ‬،‫ﺍﻟﻮﺻﻔﻲ ﺍﻟﺘﺤﻠﻴﻠﻲ‬
‫ ﻭﻟﺘﺤﻠﻴﻞ ﺍﻟﻨﺘﺎﺋﺞ ﺍﺳﺘﺨﺪﻣﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺑﺮﻧﺎﻣﺞ ﺍﳊﺰﻣﺔ ﺍﻹﺣﺼﺎﺋﻴﺔ‬،‫ ﰲ ﻭﻻﻳﺔ ﻭﺭﻗﻠﺔ‬،‫ ﳏﺎﺳﺒﲔ ﻣﻌﺘﻤﺪﻳﻦ‬،‫ ﳏﺎﻓﻈﻲ ﺣﺴﺎﺑﺎﺕ‬،‫ﺍﳌﺤﺎﺳﺒﲔ‬
.SPSS.V25 ‫ﻟﻠﻌﻠﻮﻡ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬
‫ﺗﻮﺻﻠﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﺃﻥ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺃﺛﻨﺎء ﺍﻟﺘﺪﻗﻴﻖ ﻳﺰﻳﺪ ﻣﻦ ﻛﻔﺎءﺓ ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﻭﺑﺎﻟﺘﺎﱄ ﲢﺴﲔ‬
‫ ﻭﺗﻮﺻﻠﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺍﱃ ﺿﺮﻭﺭﺓ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﻧﻈﻢ ﺍﻹﻟﻜﺘﺮﻭﻧﻴﺔ‬،‫ ﻭﺍﻟﺘﻘﻠﻴﻞ ﻣﻦ ﺍﳉﻬﺪ ﻭﺍﻟﺘﻜﺎﻟﻴﻒ‬،‫ﺃﺩﺍءﻩ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬
.‫ﺍﳊﺪﻳﺜﺔ ﺑﺎﻹﺿﺎﻓﺔ ﺍﱃ ﺃﺩﻭﺍﺕ ﻭﺗﻘﻨﻴﺎﺕ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻹﻟﻜﺘﺮﻭﱐ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬

‫ﺍﻟﻜﻠﻤﺎﺕ ﺍﳌﻔﺘﺎﺣﻴﺔ‬

.‫ ﺍﻷﺩﺍء‬،‫ ﺍﳌﺨﺎﻃﺮ‬،‫ ﺍﻟﻔﻌﺎﻟﻴﺔ‬،‫ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‬،‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬

Abstract
This study aims to know the role of accounting information technology .in improving the
performance of external auditing, and this is by highlighting the role and importance of the use of
information technology and the performance of the external auditor in its use, effectiveness and
efficiency, we relied on the descriptive analytical approach, where the questionnaire of the study
sample consisting of 45 forms (paper and electronic) was designed and distributed to accounting
experts, account keepers, certified accountants, in the state of Ouargla, and to analyze the results,
the study used the statistical package program for the social sciences SPSS25.
The study found that, the use of accounting information technology during the audit increases the
efficiency of the external auditor and thus improves his performance in the audit process, and
reduces effort and costs, and the study found the need to use information technology and modern
electronic systems in addition to electronic audit tools and techniques in the audit process.
Key Words Accounting Information Technology, External Audit, Effectiveness, Risk,
Performance.

V
 ‫ﻗﺎﺋﻤﺔ اﻟﻤﺤﺘﻮﯾﺎت‬
‫اﻹھداء ‪V .............................................................................................................................‬‬

‫ﺷﻛر وﻋرﻓﺎن ‪VI .....................................................................................................................‬‬

‫اﻟﻣﻠﺧص ‪V ...........................................................................................................................‬‬

‫ﻗﺎﺋﻣﺔ اﻷﺷﻛﺎل اﻟﺑﯾﺎﻧﯾﺔ ‪III ............................................................................................................‬‬

‫ﻗﺎﺋﻣﺔ اﻻﺧﺗﺻﺎرات واﻟرﻣوز ‪IV .....................................................................................................‬‬

‫ﻣﻘﺪﻣﺔ‪ .................................................................................................................................‬أ‬

‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﺍﻹﻃﺎﺭ ﺍﻟﻨﻈﺮﻱ ﻭﺍﳌﻔﺎﻫﻴﻤﻲ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﻭﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﻇﻞ ﺕ‪.‬ﻡ‪.‬ﻡ ‪1 ..................‬‬

‫ﺗﻣﮭﯾد‪2 .............................................................................................................................. :‬‬

‫اﻟﻣﺑﺣث اﻷول‪ :‬اﻹطﺎر اﻟﻣﻔﺎھﯾﻣﻲ ﻟﺗﻛﻧوﻟوﺟﯾﺎ اﻟﻣﻌﻠوﻣﺎت اﻟﻣﺣﺎﺳﺑﯾﺔ واﻟﺗدﻗﯾق اﻟﺧﺎرﺟﻲ ‪3 .......................................‬‬
‫اﻟﻣطﻠب اﻷول‪ :‬ﻣدﺧل ﺣول ﺗﻛﻧوﻟوﺟﯾﺎ اﻟﻣﻌﻠوﻣﺎت اﻟﻣﺣﺎﺳﺑﯾﺔ ‪3 ...................................................................‬‬
‫اﻟﻣطﻠب اﻟﺛﺎﻧﻲ‪ :‬ﻣدﺧل اﻟﻰ ﺗدﻗﯾق اﻟﺧﺎرﺟﻲ ‪6 .......................................................................................‬‬
‫اﻟﻣطﻠب اﻟﺛﺎﻟث‪ :‬اﻟﺗدﻗﯾق اﻟﺧﺎرﺟﻲ ﻓﻲ ظل ﺗﻛﻧوﻟوﺟﯾﺎ اﻟﻣﻌﻠوﻣﺎت اﻟﻣﺣﺎﺳﺑﯾﺔ ‪11 ..................................................‬‬
‫اﻟﻣﺑﺣث اﻟﺛﺎﻧﻲ‪ :‬اﻟدراﺳﺎت اﻟﺳﺎﺑﻘﺔ ‪18 ...............................................................................................‬‬
‫اﻟﻣطﻠب اﻻول‪ :‬اﻟدراﺳﺎت اﻟﻌرﺑﯾﺔ ‪18 ..............................................................................................‬‬
‫اﻟﻣطﻠب اﻟﺛﺎﻧﻲ‪ :‬اﻟدراﺳﺎت اﻷﺟﻧﺑﯾﺔ‪21 ..............................................................................................‬‬
‫اﻟﻣطﻠب اﻟﺛﺎﻟث‪ :‬اﻟﻣﻘﺎرﻧﺔ ﺑﯾن اﻟدراﺳﺎت اﻟﺳﺎﺑﻘﺔ واﻟدراﺳﺔ اﻟﺣﺎﻟﯾﺔ ‪23 .............................................................‬‬
‫ﺧﻼﺻﺔ اﻟﻔﺻل اﻷول‪26 .......................................................................................................... :‬‬

‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ‪27 ...................................................................................................‬‬

‫ﺗﻣﮭﯾد‪28 ............................................................................................................................ :‬‬

‫اﻟﻣﺑﺣث اﻷول‪ :‬اﻟطرﯾﻘﺔ واﻷدوات اﻟﻣﺳﺗﺧدﻣﺔ ﻓﻲ اﻟدراﺳﺔ ‪29 ....................................................................‬‬
‫اﻟﻣطﻠب اﻷول‪ :‬اﻟطرﯾﻘﺔ اﻟﻣﺗﺑﻌﺔ ﻓﻲ اﻟدراﺳﺔ ‪29 ...................................................................................‬‬
‫اﻟﻣطﻠب اﻟﺛﺎﻧﻲ‪ :‬ﻣﺗﻐﯾرات اﻟدراﺳﺔ وأدوات اﻟﺗﺣﻠﯾل اﻹﺣﺻﺎﺋﻲ ‪32 ................................................................‬‬
‫اﻟﻣﺑﺣث اﻟﺛﺎﻧﻲ‪ :‬ﻧﺗﺎﺋﺞ اﻟدراﺳﺔ اﻟﻣﯾداﻧﯾﺔ‪ ،‬ﺗﻔﺳﯾرھﺎ وﻣﻧﺎﻗﺷﺗﮭﺎ ‪32 ..................................................................‬‬
‫اﻟﻣطﻠب اﻟﺛﺎﻧﻲ‪ :‬رﺑط اﻟﻧﺗﺎﺋﺞ ﺑﺎﻟﻔرﺿﯾﺎت وﺗﻔﺳﯾرھﺎ ‪41 ............................................................................‬‬
‫ﺧﻼﺻﺔ اﻟﻔﺻل اﻟﺛﺎﻧﻲ ‪44 ......................................................................................................... :‬‬
‫ﺧﺎﲤــــــــــــــﺔ ‪46 ...............................................................................................‬‬

‫ﺍﳌﺼﺎﺩﺭ ﻭﺍﳌﺮﺍﺟﻊ ‪49 ....................................................................................................................‬‬

‫ﺍﳌﻼﺣﻖ ‪53 ............................................................................................................................‬‬

‫‪I‬‬
 ‫‪0‬‬

‫ﻗﺎﺋﻤﺔ ﺍﳉﺪﺍﻭﻝ‬
‫ﺍﳉﺪﻭﻝ )‪ :(1-2‬ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻻﺳﺘﻤﺎﺭﺍﺕ ﺍﳌﻮﺯﻋﺔ ‪29 ...................................................................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(2-2‬ﺃﻭﺯﺍﻥ ﻣﻘﻴﺎﺱ ﻟﻴﻜﺎﺭﺕ ﺍﳋﻤﺎﺳﻲ ‪30 .....................................................................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(3-2‬ﺃﻭﺯﺍﻥ ﺍﳌﺘﻮﺳﻄﺎﺕ ﺍﳌﺮﺟﺤﺔ ‪30 ..........................................................................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(4-2‬ﻗﻴﺎﺱ ﺛﺒﺎﺕ ﺍﻻﺳﺘﺒﻴﺎﻥ ‪31 ...............................................................................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(5-2‬ﺗﻮﺯﻳﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﻣﺘﻐﲑ ﺍﳉﻨﺲ ‪32 ..............................................................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(6-2‬ﺗﻮﺯﻳﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﻣﺘﻐﲑ ﺍﻟﺘﺨﺼﺺ ‪33 ...........................................................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(7-2‬ﺗﻮﺯﻳﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﻣﺘﻐﲑ ﺍﳌﺆﻫﻞ ﺍﻟﻌﻠﻤﻲ ‪34 .......................................................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(8-2‬ﺗﻮﺯﻳﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﺍﳌﺮﻛﺰ ﺍﻟﻮﻇﻴﻔﻲ ‪35 ...........................................................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(9-2‬ﺗﻮﺯﻳﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﺍﻟﺴﻨﻮﺍﺕ ﺍﳋﱪﺓ ‪36 ...........................................................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(10-2‬ﻧﺘﺎﺋﺞ ﺁﺭﺍء ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﺍﻋﺘﻤﺎﺩ ﺍﳌﺆﺳﺴﺎﺕ ﻋﻠﻰ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ‪37 .....................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(11-2‬ﻧﺘﺎﺋﺞ ﺁﺭﺍء ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﺃﺩﺍء ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ‪39 .....................................................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(12-2‬ﻧﺘﺎﺋﺞ ﺁﺭﺍء ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ‪40 ..............................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(13-2‬ﺍﺧﺘﺒﺎﺭ ‪ T‬ﻟﺪﺭﺍﺳﺔ ﺍﻟﻔﺮﻭﻕ ﰲ ﻣﺘﻐﲑ ﳐﺎﻃﺮ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺗﺒﻌﺎ ﳌﺘﻐﲑ ﺍﳉﻨﺲ ‪41 ................................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(14-2‬ﺍﺧﺘﺒﺎﺭ ‪ ANOVA‬ﻟﺪﺭﺍﺳﺔ ﺍﻟﻔﺮﻭﻕ ﰲ ﻣﺘﻐﲑ ﳐﺎﻃﺮ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺗﺒﻌﺎ ﻟﻠﻤﺆﻫﻞ ﺍﻟﻌﻠﻤﻲ ‪42 ....................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(15-2‬ﺍﺧﺘﺒﺎﺭ ‪ ANOVA‬ﻟﺪﺭﺍﺳﺔ ﺍﻟﻔﺮﻭﻕ ﰲ ﻣﺘﻐﲑ ﳐﺎﻃﺮ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺗﺒﻌﺎ ﻟﻠﺘﺨﺼﺺ ﺍﻟﻌﻠﻤﻲ ‪42 ..................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(16-2‬ﺍﺧﺘﺒﺎﺭ ‪ ANOVA‬ﻟﺪﺭﺍﺳﺔ ﺍﻟﻔﺮﻭﻕ ﰲ ﻣﺘﻐﲑ ﳐﺎﻃﺮ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺗﺒﻌﺎ ﻟﻠﺸﻬﺎﺩﺍﺕ ﺍﳌﻬﻨﻴﺔ ‪43 ...................................‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(17-2‬ﺍﺧﺘﺒﺎﺭ ‪ ANOVA‬ﻟﺪﺭﺍﺳﺔ ﺍﻟﻔﺮﻭﻕ ﰲ ﻣﺘﻐﲑ ﳐﺎﻃﺮ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺗﺒﻌﺎ ﻟﻠﺨﱪﺓ ﺍﳌﻬﻨﻴﺔ ‪43 ......................................‬‬

‫‪II‬‬
 ‫ﻗﺎﺋﻤﺔ ﺍﻷﺷﻜﺎﻝ ﺍﻟﺒﻴﺎﻧﻴﺔ‬

‫ﺍﻟﺘﻤﺜﻴﻞ ﺍﻟﺒﻴﺎﱐ ﻟﻠﻌﻴﻨﺔ ﺍﳌﺪﺭﻭﺳﺔ ﺣﺴﺐ ﺍﳌﺆﻫﻞ ﺍﻟﻌﻠﻤﻲ‪ERROR! ....................................................‬‬ ‫ﺍﻟﺸﻜﻞ )‪(1-2‬‬

‫‪BOOKMARK NOT DEFINED.‬‬

‫ﺍﻟﺘﻤﺜﻴﻞ ﺍﻟﺒﻴﺎﱐ ﻟﻠﻌﻴﻨﺔ ﺍﳌﺪﺭﻭﺳﺔ ﺣﺴﺐ ﺍﳌﺮﻛﺰ ﺍﻟﻮﻇﻴﻔﻲ‪35.....................................................‬‬ ‫ﺍﻟﺸﻜﻞ )‪(2-2‬‬
‫ﺍﻟﺘﻤﺜﻴﻞ ﺍﻟﺒﻴﺎﱐ ﻟﻠﻌﻴﻨﺔ ﺍﳌﺪﺭﻭﺳﺔ ﺣﺴﺐ ﺳﻨﻮﺍﺕ ﺍﳋﲑﺓ‪37.....................................................‬‬ ‫ﺍﻟﺸﻜﻞ )‪(3-2‬‬

‫‪III‬‬
 ‫ﻗﺎﺋﻤﺔ ﺍﻻﺧﺘﺼﺎﺭﺍﺕ ﻭﺍﻟﺮﻣﻮﺯ‬

‫ﺍﻟﺪ ﻻ ﻟﺔ‬ ‫ﺍﻟﺪ ﻻ ﻟﺔ ﺍﻷ ﺟ ﻨﺒﻴ ﺔ‬ ‫ﺍﻻ ﺧ ﺘﺼ ﺎﺭ ‪ /‬ﺍﻟﺮ ﻣ ﺰ‬

‫ﺍﳊﺰﻣﺔ ﺍﻹﺣﺼﺎﺋﻴﺔ ﻟﻠﻌﻠﻮﻡ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ )ﺍﻻﺳﻢ ﺍﻟﺘﺠﺎﺭﻱ( ﰒ‬
‫‪Statistical Package for the Social Sciences‬‬ ‫‪SPSS‬‬
‫ﺗﻐﲑ ﺑﻌﺪ ﺫﻟﻚ ﺍﱃ ﺣﻠﻮﻝ ﺍﳌﻨﺘﺠﺎﺕ ﻭﺍﳋﺪﻣﺎﺕ ﺍﻹﺣﺼﺎﺋﻴﺔ‬
‫‪ The International Federation of Automatic‬ﺍﻻﲢﺎﺩ ﺍﻟﺪﻭﱄ ﻟﻠﻤﺤﺎﺳﺒﲔ‬ ‫‪IFAC‬‬
‫‪Control‬‬
‫‪ International Association of Professional‬ﺍﳌﻨﻈﻤﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻺﺳﺘﺸﺎﺭﻳﲔ ﺍﻷﻣﻨﲔ ﺍﳌﺴﺘﻘﻠﲔ‬
‫‪IAPSC‬‬
‫‪Security Consultants‬‬
‫‪ The International Auditing and Assurance‬ﳎﻠﺲ ﻣﻌﺎﻳﲑ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺍﻟﺘﺄﻛﻴﺪ ﺍﻟﺪﻭﻟﻴﺔ‬ ‫‪IAASB‬‬
‫‪Standards Board‬‬

‫‪IV‬‬
‫ﻣﻘﺪﻣﺔ‬

‫أ‬
 ‫ﻣﻘﺪ ﻣﺔ‬

‫ﻣﻘﺪﻣﺔ‪:‬‬
‫ﺷ ﻬ ﺪ ﺍ ﻟ ﻌ ﺎ ﱂ ﺛ ﻮ ﺭ ﺓ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺔ ﺇ ﻟ ﻜ ﺘ ﺮ ﻭ ﻧ ﻴ ﺔ ﻣ ﺘ ﺴ ﺎ ﺭ ﻋ ﺔ ﻭ ﻣ ﺘ ﺠ ﺪ ﺩ ﺓ ﺑ ﺎ ﺳ ﺘ ﻤ ﺮ ﺍ ﺭ ‪ ،‬ﻭ ﻗ ﺪ ﺃ ﺻ ﺒ ﺤ ﺖ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ‬
‫ﻭﺍﻻﺗﺼﺎﻝ ﻣﻮﺭﺩًﺍ ﻣﻬﻤًﺎ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻭﺗﻌﺘﱪ ﺫﺍﺕ ﺃﳘﻴﺔ ﻻ ﺗﻘﻞ ﻋﻦ ﻣﻮﺍﺭﺩﻫﺎ ﺍﻟﺒﺸﺮﻳﺔ ﻭﺍﳌﺎﻟﻴﺔ‪ ،‬ﻭﻧﺘﻴﺠﺔ ﻟﺬﻟﻚ‪ ،‬ﺗﺴﻌﻰ‬
‫ﺍﳌﺆﺳﺴﺎﺕ ﺇﱃ ﺍﻋﺘﻤﺎﺩ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳉﺪﻳﺪﺓ ﻭﺍﻟﺘﻘﻨﻴﺎﺕ ﺍﳊﺪﻳﺜﺔ ﻟﻠﺤﺼﻮﻝ ﻋﻠﻰ ﻣﺎ ُﻳﻌﺮﻑ ﺑﺎﳌﻴﺰﺓ ﺍﻟﺘﻨﺎﻓﺴﻴﺔ‪ ،‬ﻭﺫﻟﻚ ﳌﻮﺍﺟﻬﺔ‬
‫ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﺍﳌ ﻨﺎ ﻓﺴ ﺔ ﻭ ﺍﻟﻨﺎ ﺷ ﻄ ﺔ ﰲ ﻧﻔ ﺲ ﺍﳌ ﺠ ﺎﻝ ‪.‬‬
‫ﻭ ﻣ ﻊ ﺗ ﺰ ﺍ ﻳ ﺪ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍ ﻡ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻭ ﺍ ﻻ ﺗ ﺼ ﺎ ﻝ ﰲ ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﺍ ﻻ ﻗ ﺘ ﺼ ﺎ ﺩ ﻳ ﺔ ﻋ ﺎ ﻣ ﺔ ‪ ،‬ﻭ ﰲ ﳎ ﺎ ﻝ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﺔ ﻭ ﻣ ﻌ ﺎ ﳉ ﺔ‬
‫ﺍﻟﺒﻴﺎﻧﺎ ﺕ ﺍﳋ ﺎﺻ ﺔ ﻇ ﻬ ﺮ ﺕ ﺍﳊ ﺎﺟ ﺔ ﻻ ﺳ ﺘﻌ ﻤ ﺎﻝ ﻫ ﺬ ﻩ ﺍ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﰲ ﻣ ﻬ ﻨ ﺔ ﺗ ﺪ ﻗ ﻴ ﻖ ﺍ ﳊ ﺴ ﺎ ﺑ ﺎ ﺕ ‪ ،‬ﳑ ﺎ ﺃ ﻭ ﺟ ﺐ ﻋ ﻠ ﻰ ﺍ ﳌ ﺪ ﻗ ﻘ ﲔ ﺍ ﻛ ﺘ ﺴ ﺎ ﺏ‬
‫ﻣ ﻬ ﺎﺭ ﺍﺕ ﻭ ﺧ ﱪ ﺍﺕ ﻣ ﺘﻌ ﺪ ﺩﺓ ﰲ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺍﻟﱪ ﺍﻣ ﺞ ﺍﳌﺤ ﺎﺳ ﺒﻴﺔ‪.‬‬
‫ﻭ ﻗ ﺪ ﺍ ﻫ ﺘ ﻤ ﺖ ﺍ ﳍ ﻴ ﺌ ﺎ ﺕ ﻭ ﺍﳌ ﻨ ﻈ ﻤ ﺎ ﺕ ﺍ ﻟ ﺪ ﻭ ﻟ ﻴ ﺔ ﺑ ﺘ ﻮ ﻓ ﲑ ﻣ ﻌ ﺎ ﻳ ﲑ ﻭ ﺑ ﻴ ﺎ ﻧ ﺎ ﺕ ﺗ ﻨ ﻈ ﻢ ﻋ ﻤ ﻠ ﻴ ﺔ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ﰲ ﻇ ﻞ ﺑ ﻴ ﺌ ﺔ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‪ ،‬ﻭﻗﺪ ﺻﺪﺭﺕ ﻣﺒﺎﺩﺉ ﻭﺇﺭﺷﺎﺩﺍﺕ ﻣﻦ ﻗﺒﻞ ﺍﻻﲢﺎﺩ ﺍﻟﺪﻭﱄ ﻟﻠﻤﺤﺎﺳﺒﲔ )‪ (IFAC‬ﻭﺍﳍﻴﺌﺎﺕ ﺍﳌﻬﻨﻴﺔ ﺍﻷﺧﺮﻯ‬
‫ﻟﺘﻮﺟﻴﻪ ﺍﳌﺪﻗﻘﲔ ﰲ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﺤﺎﺳﺒﻴﺔ ﻭﺿﻤﺎﻥ ﺗﻨﻔﻴﺬ ﺍﻟﻌﻤﻠﻴﺔ ﺑﺸﻜﻞ ﻓﻌﺎﻝ ﻭﻓﻘًﺎ ﻟﻠﻤﻌﺎﻳﲑ ﺍﳌﻬﻨﻴﺔ ﺍﻟﻌﺎﳌﻴﺔ‪.‬‬
‫• ﺍ ﻧ ﻄ ﻼ ﻗ ﺎ ﻣ ﻦ ﻫ ﻨﺎ ﳝ ﻜ ﻦ ﻃ ﺮ ﺡ ﺍﻹ ﺷ ﻜ ﺎ ﻟﻴ ﺔ ﺍ ﻟ ﺮ ﺋ ﻴ ﺴ ﻴ ﺔ ﺍ ﻟ ﺘ ﺎ ﻟ ﻴ ﺔ ‪:‬‬
‫ﻫ ﻞ ﻟﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﺩ ﻭ ﺭ ﰲ ﲢ ﺴ ﲔ ﺃﺩ ﺍء ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ؟‬
‫ﻭﻣﻨﻪ ﻧﻄﺮﺡ ﺍﻻﺳﺌﻠﺔ ﺍﻟﻔﺮﻋﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﻛ ﻴﻒ ﻳﺘ ﻢ ﺍ ﺳ ﺘ ﺨ ﺪ ﻡ ﺍ ﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ؟‬ ‫‪-‬‬
‫ﻫ ﻞ ﻳﺘﻤ ﺘﻊ ﺍﳌ ﺪ ﻗﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ﲟﺴ ﺘﻮ ﻯ ﺍﺩ ﺍء ﻋ ﺎﱄ ﰲ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎ ﺕ ؟‬ ‫‪-‬‬
‫ﻫ ﻞ ﻫ ﻨﺎﻙ ﺃﺛﺮ ﻟﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﰲ ﲢ ﺴ ﲔ ﻛ ﻔ ﺎءﺓ ﻭ ﺧ ﱪ ﺓ ﺍﳌ ﺪ ﻗﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ؟‬ ‫‪-‬‬
‫ﻫ ﻞ ﻫ ﻨﺎﻙ ﻓﺮ ﻕ ﰲ ﳐ ﺎﻃ ﺮ ﺍﻟﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﰲ ﻋ ﻤ ﻠﻴﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ﳝ ﻜ ﻦ ﻋ ﺰ ﻭ ﻫ ﺎ ﻟﻠﻤ ﺘﻐ ﲑ ﺍﺕ ﺍﻟﺸ ﺨ ﺼ ﻴﺔ ؟‬ ‫‪-‬‬
‫ﻓﺮﺿﻴﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﺑ ﻨ ﺎ ء ﺍ ﻋ ﻠ ﻰ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺎ ﺕ ﺍ ﻟﺴ ﺎ ﺑ ﻘ ﺔ ﺍ ﻟ ﱵ ﰎ ﲡ ﻤ ﻴ ﻌ ﻬ ﺎ ﻭ ﲢ ﻠ ﻴ ﻠ ﻬ ﺎ ﻭ ﺗ ﻠ ﺨ ﻴ ﺺ ﻧ ﺘ ﺎ ﺋ ﺠ ﻬ ﺎ ﰎ ﺻ ﻴ ﺎ ﻏ ﺔ ﻓ ﺮ ﺿ ﻴ ﺎ ﺕ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﻛ ﻤ ﺎ ﻳ ﻠ ﻲ ‪:‬‬
‫ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺔ ﺍ ﻷ ﻭ ﱃ ‪ :‬ﺗﺴ ﺘ ﺨ ﺪ ﻡ ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴ ﺔ ﰲ ﺍﺩ ﺍء ﻣ ﻬ ﺎﻣ ﻬ ﺎ ﺍﳌ ﺎﻟﻴ ﺔ ﻭ ﺍﳌ ﺤ ﺎﺳ ﺒﻴ ﺔ ‪.‬‬ ‫•‬
‫ﺍﻟﻔ ﺮ ﺿ ﻴ ﺔ ﺍﻟﺜﺎﻧﻴ ﺔ ‪ :‬ﻳﺘﻤ ﺘﻊ ﺍﳌ ﺪ ﻗﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ﲟﺴ ﺘﻮ ﻯ ﺍﺩ ﺍء ﻋ ﺎﱄ ‪.‬‬ ‫•‬
‫ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﺜﺎﻟﺜﺔ‪ :‬ﻳﻮﺟﺪ ﺃﺛﺮ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﲢﺴﲔ ﻛﻔﺎءﺓ ﻭﺧﱪﺓ ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ‪.‬‬ ‫•‬
‫ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﺮﺍﺑﻌﺔ‪ :‬ﻳﻮﺟﺪ ﻓﺮﻭﻕ ﰲ ﳐﺎﻃﺮ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﳝﻜﻦ ﻋﺰﻭﻫﺎ ﻟﻠﻤﺘﻐﲑﺍﺕ ﺍﻟﺸﺨﺼﻴﺔ‪.‬‬ ‫•‬
‫ﺃﻫﺪﺍﻑ ﺍﻟﺪﺭﺍﺳﺔ‬
‫~ ﺪ ﻑ ﻫ ﺬ ﻩ ﺍ ﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺇ ﱃ ‪:‬‬
‫‪ -‬ﻣ ﻌ ﺮ ﻓ ﺔ ﻣ ﻔ ﻬ ﻮ ﻡ ﻛ ﻞ ﻣ ﻦ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ ﻭ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ﺍﳋ ﺎ ﺭ ﺟ ﻲ ‪.‬‬
‫‪ -‬ﻣ ﻌ ﺮ ﻓ ﺔ ﻣ ﺪ ﻯ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﻟﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ ﻭ ﺳ ﻌ ﻴﻬ ﺎ ﳌ ﻮ ﺍﻛ ﺒ ﺔ ﺍﻟﺘﻄ ﻮ ﺭ ﺍﺕ ‪.‬‬
‫ب‬
 ‫‪ -‬ﻣﻌﺮﻓﺔ ﻓﻌﺎﻟﻴﺔ ﻭﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﻋﻨﺪ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‪.‬‬
‫‪ -‬ﻣ ﻌ ﺮ ﻓ ﺔ ﻣ ﺪ ﻯ ﻓ ﻌ ﺎ ﻟﻴ ﺔ ﺍﺳ ﺘ ﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ ﻣ ﻦ ﻃ ﺮ ﻑ ﺍﳌ ﺪ ﻗﻖ ﺍﳋ ﺎ ﺭ ﺟ ﻲ ‪.‬‬
‫ﺃﳘﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﻳﺘﻮﻗﻊ ﻣﻦ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺃﻥ ﺗﺸﻜﻞ ﺇﺿﺎﻓﺔً ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻋﻠﻤﻴﺔ ﳎﺴﺪﺓ ﰲ ﺍﻟﻮﺍﻗﻊ ﻟﺪﻭﺭ ﺗﻜﻨﻠﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬
‫ﰲ ﲢ ﺴ ﲔ ﺃ ﺩ ﺍء ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ﻭ ﺃ ﺛ ﺮ ﻫ ﺎ ﻋ ﻠ ﻰ ﻛ ﻔ ﺎ ء ﺓ ﻭ ﺧ ﱪ ﺓ ﺍ ﳌ ﺪ ﻗ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ‪ ،‬ﻭ ﻋ ﻠ ﻰ ﻓ ﻌ ﺎ ﻟ ﻴ ﺔ ﻭ ﺟ ﻮ ﺩ ﺓ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ‪.‬‬
‫ﺩﻭﺍﻓﻊ ﺍﺧﺘﻴﺎﺭ ﺍﳌﻮﺿﻮﻉ‬
‫ﺍﺭ ﺗﺒﺎ ﻁ ﺍﳌ ﻮ ﺿ ﻮ ﻉ ﺑﺎﻟﺘﺨ ﺼ ﺺ ﺍﻟﺬ ﻱ ﺩ ﺭ ﺳ ﺘﻪ ‪.‬‬ ‫‪-‬‬
‫ﺃﳘ ﻴﺔ ﺍﳌ ﻮ ﺿ ﻮ ﻉ ﰲ ﺍﻟﻮ ﻗﺖ ﺍﳊ ﺎﱄ ‪.‬‬ ‫‪-‬‬
‫ﺗﻮ ﻓﺮ ﺍﻟﺒﻴﺌﺔ ﺍﳌﻼ ﺋﻤ ﺔ ﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﳌ ﻮ ﺿ ﻮ ﻉ ‪.‬‬ ‫‪-‬‬
‫ﺍﻹﻃﺎﺭ ﺍﻟﺰﻣﲏ ﻭﺍﳌﻜﺎﱐ‬
‫ﺗﺘﻤﺜﻞ ﺍﳊﺪﻭﺩ ﺍﻟﺰﻣﻨﻴﺔ ﰲ ﺍﻟﻔﺘﺮﺓ ‪ ،2023‬ﺑﻮﻻﻳﺔ ﻭﺭﻗﻠﺔ‪.‬‬
‫ﺍﳌﻨﻬﺞ ﺍﳌﻌﺘﻤﺪ‬
‫ﺗ ﻌ ﺘ ﻤ ﺪ ﻋ ﻠ ﻰ ﺍ ﳌ ﻨ ﻬ ﺞ ﺍ ﻟ ﻮ ﺻ ﻔ ﻲ ﺍ ﻟ ﺘ ﺤ ﻠ ﻴ ﻠ ﻲ ﰲ ﺍ ﳉ ﺎ ﻧ ﺐ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺍ ﻹ ﺷ ﻜ ﺎ ﻟ ﻴ ﺔ ﻭ ﺍ ﺧ ﺘ ﺒ ﺎ ﺭ ﺻ ﺤ ﺔ ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺎ ﺕ ﻭ ﻟ ﻔ ﻬ ﻢ‬
‫ﺍﳌ ﻮ ﺿ ﻮ ﻉ ﻭ ﺗﻨﻈ ﻴ ﻤ ﻪ ‪ ،‬ﺃﻣ ﺎ ﺍﳉ ﺎﻧ ﺐ ﺍﻟﺘﻄ ﺒﻴﻘ ﻲ ﻓ ﻘ ﺪ ﺍ ﻋ ﺘ ﻤ ﺪ ﺕ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﻋ ﻠﻰ ﺃﺩ ﺍﺓ ﺍﻻ ﺳ ﺘﺒﺎﻧ ﺔ ﺣ ﻴﺚ ﰎ ﺗﻮ ﺟ ﻴﻬ ﻪ ﺍﱃ ﺍﳋ ﱪ ﺍء ﺍﳌ ﺤ ﺎﺳ ﺒﲔ ‪،‬‬
‫ﳏﺎﻓﻈﻲ ﺣﺴﺎﺑﺎﺕ‪ ،‬ﳏﺎﺳﺒﲔ‪ ،‬ﻭﻣﺴﺎﻋﺪﻳﻬﻢ‪ ،‬ﻭﺍﻟﺬﻳﻦ ﺑﻠﻎ ﻋﺪﺩﻫﻢ ‪ ،45‬ﻭﻗﺪ ﰎ ﺍﺧﺘﺒﺎﺭ ﺍﻟﻔﺮﺿﻴﺎﺕ ﻣﻦ ﺧﻼﻝ ﺑﺮﻧﺎﻣﺞ ﺍﳊﺰﻣﺔ‬
‫ﺍﻹﺣﺼﺎﺋﻴﺔ ﻟﻠﻌﻠﻮﻡ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ‪.SPSS 25‬‬
‫ﻣﺮﺟﻌﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﰎ ﺍ ﻻ ﺳ ﺘ ﻌ ﺎ ﻧ ﺔ ﲟ ﺠ ﻤ ﻮ ﻋ ﺔ ﻣ ﻦ ﺍﳌ ﺼ ﺎ ﺩ ﺭ ﺫ ﺍ ﺕ ﺍﻟ ﺼ ﻠ ﺔ ﺑ ﺎ ﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺍﳌ ﺘ ﻤ ﺜ ﻠ ﺔ ﰲ ‪:‬‬
‫‪ ü‬ﻣ ﺼ ﺎ ﺩ ﺭ ﺛ ﺎ ﻧ ﻮ ﻳ ﺔ ‪ :‬ﺗﺘﻤ ﺜﻞ ﰲ ﺍﻟﻜ ﺘﺐ ﻭ ﺍﳌﻘ ﺎﻻ ﺕ ﻭ ﺍﳌ ﺬ ﻛ ﺮ ﺍﺕ ﺍﳉ ﺎﻣ ﻌ ﻴﺔ ﻭ ﺍﻟﺪ ﺭ ﺍﺳ ﺎﺕ ﺍﻟﺴ ﺎﺑﻘ ﺔ ﺍﻟﱵ ﳍ ﺎ ﻋ ﻼ ﻗ ﺔ ﲟ ﻮ ﺿ ﻮ ﻉ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ‪.‬‬
‫‪ ü‬ﻣ ﺼ ﺎ ﺩ ﺭ ﺃ ﻭ ﻟ ﻴ ﺔ ‪ :‬ﲤ ﺜﻠﺖ ﰲ ‪:‬‬
‫‪ -‬ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﻟﱵ ﰎ ﲨ ﻌ ﻬ ﺎ ﻋ ﻦ ﻃ ﺮ ﻳﻖ ﺍﻻ ﺳ ﺘﺒﻴﺎﻧﺎﺕ ‪.‬‬

‫ﺻﻌﻮﺑﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﰲ ﺇﻃ ﺎﺭ ﺇﻋ ﺪ ﺍﺩ ﻫ ﺬ ﺍ ﺍﻟﺒﺤ ﺚ ﰎ ﻣ ﻮ ﺍﺟ ﻬ ﺔ ﺑﻌ ﺾ ﺍﻟﺼ ﻌ ﻮ ﺑﺎﺕ ﻣﻦ ﺿ ﻤ ﻨﻬ ﺎ‪:‬‬
‫‪ -‬ﻧ ﻘ ﺺ ﺍ ﳌ ﺮ ﺍ ﺟ ﻊ ﺑ ﺎ ﻟ ﻠ ﻐ ﺔ ﺍﻷ ﺟ ﻨﺒﻴ ﺔ ﰲ ﻣ ﻮ ﺿ ﻮ ﻉ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻭ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ﺍﳋ ﺎ ﺭ ﺟ ﻲ ‪.‬‬
‫‪ -‬ﻧ ﻘ ﺺ ﺍ ﻟ ﻜ ﻔ ﺎ ء ﺓ ﻭ ﺍ ﳋ ﱪ ﺓ ﰲ ﺍ ﻟ ﱪ ﺍ ﻣ ﺞ ﺍ ﻹ ﺣ ﺼ ﺎ ﺋ ﻴ ﺔ ﺃ ﺩ ﻯ ﺇ ﱃ ﺑﻄ ﺊ ﺳ ﲑ ﻭ ﺭ ﺓ ﺍﻟﻌ ﻤ ﻞ ‪.‬‬

‫ج‬
 ‫ﻫﻴﻜﻞ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﻣ ﻦ ﺍﺟ ﻞ ﺩ ﺭ ﺍﺳ ﺔ ﺍﳌ ﻮ ﺿ ﻮ ﻉ ﰎ ﺗﻘ ﺴ ﻴ ﻤ ﻪ ﺍﱃ ﻓ ﺼ ﻠ ﲔ ﻓ ﺼ ﻞ ﻧﻈ ﺮ ﻱ ﻭ ﺍﻟ ﻔ ﺼ ﻞ ﺗ ﻄ ﺒ ﻴ ﻘ ﻲ ‪ ،‬ﺇ ﺿ ﺎ ﻓ ﺔ ﺍ ﱃ ﺍ ﳌ ﻘ ﺪ ﻣ ﺔ ﻭ ﺍ ﳋ ﺎ ﲤ ﺔ ‪ ،‬ﻭ ﻗ ﺪ‬
‫ﺗﻨﺎﻭ ﻟﻨﺎ ﰲ ‪:‬‬
‫‪ ü‬ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﺍﻹﻃﺎﺭ ﺍﻟﻨﻈﺮﻱ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ ﻭﰎ ﺗﻘﺴﻴﻤﻪ ﺍﱃ ﻣﺒﺤﺜﲔ‪ ،‬ﻳﺘﻨﺎﻭﻝ ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ‬
‫ﺍﺳ ﺘﻌ ﺮ ﺍﺽ ﺍﳉ ﺎﻧﺐ ﺍﻟﻨﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ ﻭ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ﺍﳋ ﺎ ﺭ ﺟ ﻲ ﰲ ﺣ ﲔ ﺧ ﺼ ﺺ ﺍ ﳌ ﺒ ﺤ ﺚ ﺍ ﻟ ﺜ ﺎ ﱐ ﻟﻌ ﺮ ﺽ ﻭ ﺗ ﻘ ﻴ ﻴ ﻢ‬
‫ﺍ ﻟ ﺪ ﺭ ﺍﺳ ﺎ ﺕ ﺍ ﻟﺴ ﺎ ﺑ ﻘ ﺔ ﺫ ﺍ ﺕ ﺍ ﻟ ﺼ ﻠ ﺔ ﺑ ﺎ ﳌ ﻮ ﺿ ﻮ ﻉ ‪.‬‬
‫‪ ü‬ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺗﻨﺎﻭﻝ ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﺳﻘﺎﻁ ﻣﺎ ﺗﻨﺎﻭﻟﻨﺎﻩ ﰲ ﺍﳉﺎﻧﺐ ﺍﻟﻨﻈﺮﻱ ﺣﻴﺚ ﰎ ﺗﻘﺴﻴﻤﻪ ﺇﱃ ﻣﺒﺤﺜﲔ‪ ،‬ﺧﺼﺺ‬
‫ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ ﻟﻌﺮﺽ ﺍﻟﻄﺮﻳﻘﺔ ﻭﺍﻷﺩﻭﺍﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﺃﻣﺎ ﻋﻦ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ ﺧﺼﺺ ﻟﺘﺤﻠﻴﻞ ﻭﻣﻨﺎﻗﺸﺔ ﻧﺘﺎﺋﺞ ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﺘﻮﺻﻞ‬
‫ﺇﻟﻴﻬ ﺎ‪.‬‬

‫د‬
‫ه‬
‫ﺍ ﻟ ﻔ ﺼ ﻞ ﺍ ﻷ ﻭ ﻝ ‪ :‬ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮﻱ ﻭ ﺍ ﳌ ﻔ ﺎ ﻫ ﻴ ﻤ ﻲ‬
‫ﻟﺘﻜﻨﻮﻟﻮﺟ ﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﻭﺍﻟﺘﺪﻗﻴﻖ‬
‫ﺍﳋﺎﺭﺟﻲ‬

‫‪1‬‬
 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﲤﻬﻴﺪ‪:‬‬
‫ﺃﺻ ﺒﺤ ﺖ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﰲ ﻭ ﻗﺘﻨﺎ ﺍﳊ ﺎﱄ ﻣ ﻦ ﺃﻫ ﻢ ﺍﻟﻮ ﺳ ﺎﺋﻞ ﺍﻟﱵ ﺗﺴ ﺘﺨ ﺪ ﻣ ﻬ ﺎ ﳐ ﺘﻠﻒ ﺍﳌ ﺆ ﺳ ﺴ ﺎﺕ ﺍﳍ ﺎﺩ ﻓ ﺔ ﻭ ﻏ ﲑ ﺍﳍ ﺎﺩ ﻓ ﺔ‬
‫ﺍ ﱃ ﺍ ﻟ ﺮ ﺑ ﺢ ﰲ ﻋ ﻤ ﻠ ﻴ ﺎ ~ ﺎ ﺍ ﳌ ﺨ ﺘ ﻠ ﻔ ﺔ ‪ ،‬ﺇ ﺫ ﺃ ﺻ ﺒ ﺤ ﺖ ﺍ ﻟ ﻮ ﺳ ﻴ ﻠ ﺔ ﺍ ﻟ ﺮ ﺋ ﻴ ﺴ ﻴ ﺔ ﻭ ﰲ ﻣ ﻌ ﺎ ﳉ ﺔ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﰲ ﳐ ﺘ ﻠ ﻒ ﺃ ﻭ ﺟ ﻪ ﺍ ﻟ ﻨﺸ ﺎ ﻁ ‪ ،‬ﺳ ﻮ ﺍء ﻛ ﺎ ﻥ ﺫ ﻟ ﻚ ﰲ‬
‫ﻋ ﻤ ﻠ ﻴ ﺎ ﺕ ﺍ ﻟ ﺘ ﺨ ﻄ ﻴﻂ ﻭ ﺍﻻ ﺷ ﺮ ﺍﻑ ‪ ،‬ﺍ ﻟ ﺘ ﻮ ﺛ ﻴ ﻖ ‪ ،‬ﺍ ﻟ ﺸ ﺆ ﻭ ﻥ ﺍ ﻹ ﺩ ﺍ ﺭ ﻳ ﺔ ‪ ،‬ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﺔ ‪ ،‬ﺍ ﻭ ﻏ ﲑ ﻫ ﺎ ‪.‬‬
‫ﻭ ﺇ ﺿ ﺎ ﻓ ﺔ ﺍﱃ ﺫ ﻟﻚ ﺳ ﻴﺘﻢ ﺍﻟﺘﻄ ﺮ ﻕ ﺇﱃ ﺍﻟﺪ ﺭ ﺍﺳ ﺎﺕ ﺍﻟﺴ ﺎﺑﻘ ﺔ ﺍﻟﱵ ﳍ ﺎ ﻋ ﻼ ﻗ ﺔ ﻣ ﺒﺎﺷ ﺮ ﺓ ﻭ ﻏ ﲑ ﻣ ﺒﺎﺷ ﺮ ﺓ ﺑﺎﳌ ﻮ ﺿ ﻮ ﻉ ﺑﻐ ﺮ ﺽ ﺗﻮ ﺿ ﻴﺢ‬
‫ﻭ ﻓ ﻬ ﻢ ﺍﳌ ﺘ ﻐ ﲑ ﺍ ﺕ ﺍ ﻷ ﺳ ﺎ ﺳ ﻴ ﺔ ‪ ،‬ﻓ ﻜ ﺎ ﻥ ﻫ ﻴ ﻜ ﻞ ﺍ ﻟ ﻔ ﺼ ﻞ ﺍ ﻷ ﻭ ﻝ ﻛ ﺘ ﺎ ﱄ ‪:‬‬
‫‪ ü‬ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ‪ :‬اﻹطﺎر اﻟﻣﻔﺎھﯾﻣﻲ ﻟﺗﻛﻧوﻟوﺟﯾﺎ اﻟﻣﻌﻠوﻣﺎت اﻟﻣﺣﺎﺳﺑﯾﺔ واﻟﺗدﻗﯾق اﻟﺧﺎرﺟﻲ‪.‬‬
‫‪ ü‬ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ )ﺍﻟﻌﺮﺑﻴﺔ‪ ،‬ﺍﻷﺟﻨﺒﻴﺔ(‪.‬‬

‫‪2‬‬
 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ‪ :‬ﺍﻹﻃﺎﺭ ﺍﳌﻔﺎﻫﻴﻤﻲ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﻭﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‬

‫ﺗ ﺮ ﺗ ﺒ ﻂ ﺍﳌ ﺮ ﻭ ﻧ ﺔ ﺍﳌ ﺎ ﻟ ﻴ ﺔ ﲜ ﻮ ﺍﻧ ﺐ ﻣ ﻬ ﻤ ﺔ ﰲ ﺣ ﻴ ﺎ ﺓ ﺍ ﳌ ﻨ ﻈ ﻤ ﺎ ﺕ ﻭ ﺍ ﻟ ﺸ ﺮ ﻛ ﺎ ﺕ ﲟ ﺨ ﺘ ﻠ ﻒ ﺃ ﻧ ﻮ ﺍ ﻋ ﻬ ﺎ ﻓ ﻬ ﻲ ﺟ ﺰ ء ﻣ ﻦ ﺍ ﻹ ﺳ ﺘ ﺮ ﺍ ﺗ ﻴ ﺠ ﻴ ﺔ‬
‫ﺍﳌ ﺎﻟﻴ ﺔ ﺍﻟﻔ ﻌ ﺎﻟ ﺔ ﻟﻠ ﺨ ﺮ ﻭ ﺝ ﻣ ﻦ ﺍﻷ ﺯ ﻣ ﺎ ﺕ ﺍﳌ ﺎﻟﻴ ﺔ ﺍﻟﱵ ﺗﻮ ﺍﺟ ﻪ ﺍﻟﺸ ﺮ ﻛ ﺎ ﺕ ﻟﺬ ﺍ ﰎ ﺍﻟﺘﻄ ﺮ ﻕ ﰲ ﻫ ﺬ ﺍ ﺍﳌ ﺒﺤ ﺚ ﺇﱃ ﻣ ﻔ ﻬ ﻮ ﻡ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ‬
‫ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ‪ ،‬ﻣ ﻜ ﻮ ﻧ ﺎ ~ ﺎ ﻭ ﺗ ﻄ ﻮ ﺭ ﻫ ﺎ ﺍ ﻟ ﺘ ﺎ ﺭ ﳜ ﻲ ‪ ،‬ﻭ ﺍ ﳘ ﻴ ﺘ ﻬ ﺎ ﻭ ﻓ ﻮ ﺍ ﺋ ﺪ ﻫ ﺎ ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﻣﺪﺧﻞ ﺣﻮﻝ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫ﺳ ﻨﺘﻄ ﺮ ﻕ ﰲ ﻫ ﺬ ﺍ ﺍﳌ ﻄ ﻠ ﺐ ﺍﱃ ﺗﻌ ﺮ ﻳﻒ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﻭ ﻣ ﻜ ﻮ ﻧﺎ~ ﺎ ﻭ ﺗﻄ ﻮ ﺭ ﻫ ﺎ ﺍﻟﺘﺎﺭ ﳜ ﻲ ﻭ ﺍﱃ ﺃﳘ ﻴﺘﻬ ﺎ ﻭ ﻓ ﻮ ﺍﺋﺪ ﻫ ﺎ‪:‬‬

‫ﺍ ﻟ ﻔ ﺮ ﻉ ﺍ ﻷ ﻭ ﻝ ‪ :‬ﺗ ﻌ ﺮ ﻳﻒ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻭ ﻣ ﻜ ﻮ ﻧ ﺎ ~ ﺎ‬

‫ﺃ ﻭ ﻻ ‪ :‬ﺗﻌ ﺮ ﻳﻒ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ‬

‫ﻟﻘ ﺪ ﺗﻌ ﺪ ﺩ ﺕ ﻭ ﺗ ﻨ ﻮ ﻋ ﺖ ﺗ ﻌ ﺮ ﻳ ﻔ ﺎ ﺕ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ‪ ،‬ﺳ ﻨﺘﻄ ﺮ ﻕ ﰲ ﻫ ﺬ ﺍ ﺍﻟﻔ ﺮ ﻉ ﺍ ﱃ ﺑ ﻌ ﺾ ﻣ ﻨ ﻬ ﺎ ‪:‬‬
‫ﺍ ﻟ ﺘ ﻌ ﺮ ﻳ ﻒ ﺍ ﻻ ﻭ ﻝ ‪ :‬ﻫ ﻮ ﻋ ﺒ ﺎ ﺭ ﺓ ﻋ ﻦ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍﻡ ﺍ ﻟ ﺘ ﻘ ﻨ ﻴ ﺎ ﺕ ) ﺍ ﻟ ﻮ ﺳ ﺎ ﺋ ﻞ ( ﺍ ﳊ ﺪ ﻳ ﺜ ﺔ ‪ ،‬ﻣ ﺜ ﻞ ﺍ ﳊ ﺎ ﺳ ﻮ ﺏ ﻭ ﺍ ﻟ ﻄ ﺒ ﺎ ﻋ ﺔ ﻭ ﺍ ﻻ ﻧ ﺘ ﺮ ﻧ ﺖ ﻭ ﺍ ﻟ ﺸ ﺒ ﻜ ﺎ ﺕ ﺍ ﻟ ﻼ ﺳ ﻠ ﻜ ﻴ ﺔ‬
‫ﻭ ﺍ ﳌ ﺴ ﺎ ﺣ ﺎ ﺕ ﺍ ﻟ ﻀ ﻮ ﺋ ﻴ ﺔ ﻭ ﺍ ﻷ ﺟ ﻬ ﺰ ﺓ ﺍ ﳋ ﻠ ﻮ ﻳ ﺔ ﻭ ﺃ ﺟ ﻬ ﺰ ﺓ ﺍ ﳌ ﺮ ﺍ ﻗ ﺒ ﺔ ﻭ ﺍ ﻟ ﱪ ﳎ ﻴ ﺎ ﺕ ﻭ ﻏ ﲑ ﻫ ﺎ ﻣ ﻦ ﺍ ﻟ ﻮ ﺳ ﺎ ﺋ ﻞ ﺍ ﳊ ﺪ ﻳ ﺜ ﺔ‪ ،‬ﰲ ﻋ ﻤ ﻠ ﻴ ﺎ ﺕ ﲨ ﻊ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﻭ ﺣ ﻔ ﻈ ﻬ ﺎ‬
‫ﻭ ﻣ ﻌ ﺎ ﳉ ﺘ ﻬ ﺎ ﻭ ﺗ ﻮ ﺯ ﻳ ﻌ ﻬ ﺎ ﻭ ﺑ ﺜ ﻬ ﺎ ﺑ ﺴ ﺮ ﻋ ﺔ ﻭ ﺩ ﻗ ﺔ ﻛ ﺒ ﲑ ﺓ ﻣ ﻦ ﺍ ﺟ ﻞ ﺍ ﳌ ﺴ ﺎ ﻋ ﺪ ﺓ ﰲ ﻋ ﻤ ﻠ ﻴ ﺎ ﺕ ﺍ ﻟ ﺪ ﻋ ﻢ ﻻ ﲣ ﺎﺫ ﺍ ﻟ ﻘ ﺮ ﺍ ﺭ ﺍ ﺕ ﻭ ﺣ ﻞ ﺍ ﳌ ﺸ ﻜ ﻼ ﺕ ﻭ ﲢ ﻠ ﻴ ﻞ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ ﻣﻦ ﺍﺟﻞ ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﳌﻮﺿﻮﻋﺔ‪.1‬‬
‫ﺍ ﻟ ﺘ ﻌ ﺮ ﻳ ﻒ ﺍ ﻟ ﺜ ﺎ ﱐ ‪ :‬ﻭ ﻫ ﻲ ﻋ ﺒ ﺎ ﺭ ﺓ ﻋ ﻦ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍﻡ ﺗ ﻘ ﻨ ﻴ ﺎ ﺕ ﺣ ﺪ ﻳ ﺜ ﺔ ﻟ ﺘ ﺨ ﺰ ﻳ ﻦ ﻭ ﻣ ﻌ ﺎ ﳉ ﺔ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ‪ ،‬ﻭ ﺗ ﻮ ﻓ ﲑ ﻣ ﻴ ﺰ ﺓ ﺗ ﻨ ﺎ ﻓ ﺴ ﻴ ﺔ ﻟ ﻠ ﺸ ﺮ ﻛ ﺎ ﺕ ﰲ ﺳ ﻮ ﻕ‬
‫ﺍﳌﻨﺎﻓﺴﺔ‪ ،‬ﻭﺇﻳﺼﺎﻝ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﲣﺰﻳﻨﻬﺎ •ﺪﻑ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﺮﺷﻴﺪﺓ‪.2‬‬
‫ﺍﻟﺘ ﻌ ﺮ ﻳﻒ ﺍﻟﺜﺎﻟﺚ ‪ :‬ﻭ ﺗﻌ ﺮ ﻑ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻫ ﻲ ﺩ ﺭ ﺍ ﺳ ﺔ ﺗ ﻄ ﻮ ﻳ ﺮ ﻭ ﺗ ﻄ ﺒ ﻴ ﻖ ﻧ ﻈ ﻢ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﻟ ﱵ ﺗ ﻌ ﺘ ﻤ ﺪ ﻋ ﻠ ﻰ ﺍ ﳊ ﻮ ﺍ ﺳ ﻴ ﺐ ﻭ ﺗ ﻘ ﻨ ﻴ ﺎ ﺕ‬
‫ﺍﻻﺗﺼﺎﻻﺕ‪~ ،‬ﺪﻑ ﺍﱃ ﲣﺰﻳﻦ ﻭﻣﻌﺎﳉﺔ ﻭﲢﻮﻳﻞ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺑﺸﱴ ﺃﻧﻮﺍﻋﻬﺎ‪ ،‬ﺗﺸﻤﻞ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺗﻄﺒﻴﻘﺎﺕ ﺍﻟﱪﳎﺔ ﻭﺃﻧﻈﻤﺔ‬
‫ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﺷﺒﻜﺎﺕ ﺍﳊﺎﺳﻮﺏ ﻭﻏﲑﻫﺎ‪.3‬‬
‫ﺍ ﻟ ﺘ ﻌ ﺮ ﻳ ﻒ ﺍ ﻟ ﺮ ﺍ ﺑ ﻊ ‪ :‬ﻭ ﺗ ﻌ ﺮ ﻑ ﺑ ﺄ ‪ Ê‬ﺎ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍ ﻡ ﺃ ﺟ ﻬ ﺰ ﺓ ﺍ ﳊ ﺎ ﺳ ﻮ ﺏ ﻭ ﺍ ﻟ ﻮ ﺳ ﺎ ﺋ ﻞ ﺍ ﳌ ﺘ ﻄ ﻮ ﺭ ﺓ ﺍ ﻷ ﺧ ﺮ ﻯ ﰲ ﻣ ﻌ ﺎ ﳉ ﺔ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﺍ ﻟ ﱵ ﻳ ﺘ ﻢ ﺍ ﳊ ﺼ ﻮ ﻝ ﻋ ﻠ ﻴ ﻬ ﺎ‪،‬‬
‫ﻭ ﲢ ﻘ ﻴﻖ ﺳ ﺮ ﻋ ﺔ ﰲ ﻣ ﻌ ﺎﳉ ﺘﻬ ﺎ ﻭ ﲣ ﺰ ﻳﻨﻬ ﺎ ﻭ ﺍﺳ ﺘﺮ ﺩ ﺍﺩ ﻫ ﺎ ﻭ ﲢ ﻮ ﻳﻠﻬ ﺎ ﺍﱃ ﻣ ﻌ ﻠﻮ ﻣ ﺎﺕ ﻣ ﻮ ﺛﻮ ﻕ • ﺎ‪ ،‬ﻭ ﳝ ﻜ ﻦ ﺍﻻ ﻋ ﺘﻤ ﺎﺩ ﻋ ﻠﻴﻬ ﺎ ﰲ ﺍﲣ ﺎﺫ ﺍﻟﻘ ﺮ ﺍﺭ ﺍﺕ ﰲ‬
‫ﺍﻟﻮﻗﺖ ﺍﳌﻨﺎﺳﺐ‪.4‬‬

‫‪ 1‬ﻣﺼﺒﺎﺡ ﻃﻴﻄﻲ‪" ،‬ﺇﺩﺍﺭﺓ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ"‪ ،‬ﺩﺍﺭ ﺍﳊﺎﻣﺪ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ‪ ،‬ﻋﻤﺎﻥ‪ ،‬اﻷردن‪ ،2012 ،‬ﺹ‪.28‬‬
‫‪ 2‬ﻋﻄﺎء ﺍﷲ ﺍﲪﺪ ﺳﻮﻳﻠﻢ ﺣﺴﺎﻥ‪" ،‬ﺍﻟﺘﺪﻗﻴﻖ ﻭﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﰲ ﺑﻴﺌﺔ ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ"‪ ،‬ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ‪ ،‬ﺍﳉﺰء ﺍﻷﻭﻝ‪ ،‬ﺩﺍﺭ ﺍﻟﺮﺍﻳﺔ‪ ،‬ﻋﻤﺎﻥ‪،‬‬
‫ﺍﻷﺭﺩﻥ‪ ،2009 ،‬ﺹ‪.16‬‬
‫‪ 3‬ﳏﻤﺪ ﺍﻟﺼﺮﻳﻔﻲ‪" ،‬ﺇﺩﺍﺭﺓ ﺍﳌﻌﻠﻮﻣﺎﺕ"‪ ،‬ﺩﺍﺭ ﺍﻟﻔﻜﺮ ﺍﳉﺎﻣﻌﻲ ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ‪ ،‬ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‪ ،‬ﻣﺼﺮ‪ ،2009 ،‬ﺹ‪.22،‬‬
‫‪ 4‬ﻧﺎﺻﺮ ﳏﻤﺪ ﺧﻠﻒ ﺍﳌﻄﲑﻱ‪" ،‬ﺃﺛﺮ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺔ ﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﰲ ﺷﺮﻛﺎﺕ ﺍﻟﻨﻔﻂ ﺍﻟﻜﻮﻳﺘﻴﺔ"‪ ،‬ﺭﺳﺎﻟﺔ ﺣﺼﻮﻝ ﻋﻠﻰ‬
‫ﺩﺭﺟﺔ ﻣﺎﺟﺴﺘﲑ‪ ،‬ﻗﺴﻢ ﺍﳌﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﻤﻮﻳﻞ ﻛﻠﻴﺔ‪ ،‬ﺍﻷﻋﻤﺎﻝ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﺸﺮﻕ ﺍﻷﻭﺳﻂ‪ ،2012 ،‬ﺹ‪.16‬‬
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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﺛ ﺎ ﻧ ﻴ ﺎ ‪ :‬ﺍﳌ ﻜ ﻮ ﻧﺎ ﺕ ﺍﻷ ﺳ ﺎ ﺳ ﻴ ﺔ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ‬
‫ﺗ ﺘ ﺮ ﻛ ﺰ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻋ ﻠ ﻰ ﺍﳌ ﻜ ﻮ ﻧﺎ ﺕ ﺍﻟﺘﺎﻟﻴ ﺔ ‪:‬‬
‫‪ . 1‬ﺍ ﳌ ﻜ ﻮ ﻧ ﺎ ﺕ ﺍ ﳌ ﺎ ﺩ ﻳ ﺔ ‪ :‬ﺗﺸ ﻤ ﻞ ﺍﻷ ﺩ ﻭ ﺍﺕ ﻭ ﺍﻟﺘ ﺠ ﻬ ﻴﺰ ﺍﺕ ﺍﻟﱵ ﺗﺴ ﺘ ﺨ ﺪ ﻡ ﻱ ﻣ ﻌ ﺎ ﳉ ﺔ ﺍﻟﺒﻴﺎﻧﺎ ﺕ ‪ ،‬ﻣ ﺜﻞ ﺃﺟ ﻬ ﺰ ﺓ ﺍﳊ ﻮ ﺍﺳ ﻴ ﺐ ﺍﳌ ﺨ ﺘﻠﻔ ﺔ ‪ ،‬ﳝ ﻜ ﻦ‬
‫ﺗﻘﺴﻴﻢ ﺍﳌﻜﻮﻧﺎﺕ ﺍﳌﺎﺩﻳﺔ ﺍﱃ‪:1‬‬
‫ﺃ_ ﺍﳌﻜﻮﻧﺎﺕ ﺍﳌﺎﺩﻳﺔ ﺍﳌﺒﺎﺷﺮﺓ‪ :‬ﺗﺸﻤﻞ ﺍﳌﻌﺪﺍﺕ ﺍﳌﺘﺼﻠﺔ ﺑﺎﳊﺎﺳﻮﺏ ﺑﺸﻜﻞ ﻣﺒﺎﺷﺮ ﻭﺛﺎﺑﺖ‪.‬‬
‫ﺏ _ ﺍ ﳌ ﻜ ﻮ ﻧ ﺎ ﺕ ﺍ ﳌ ﺎ ﺩ ﻳ ﺔ ﻏ ﲑ ﺍ ﳌ ﺒ ﺎ ﺷ ﺮ ﺓ ‪ :‬ﺗﺸ ﻤ ﻞ ﺍﳌ ﻌ ﺪ ﺍﺕ ﺍﻟﱵ ﻻ ﺗﻜ ﻮ ﻥ ﻣ ﺘ ﺼ ﻠ ﺔ ﺑﺎ ﳊ ﺎﺳ ﻮ ﺏ ﺑﺸ ﻜ ﻞ ﺩ ﺍﺋ ﻢ ‪.‬‬
‫‪ . 2‬ﺍ ﻟ ﱪ ﳎ ﻴ ﺎ ﺕ ‪ :‬ﻓ ﻬ ﻲ ﻋ ﺒ ﺎ ﺭ ﺓ ﻋ ﻦ ﺗ ﻌ ﻠ ﻴ ﻤ ﺎ ﺕ ﺭ ﻣ ﺰ ﻳ ﺔ ﻳ ﻀ ﻌ ﻬ ﺎ ﺍﳌ ﱪ ﳎ ﻮ ﻥ ﺍﻭ ﺍﳌ ﺴ ﺘ ﺨ ﺪ ﻣ ﻮ ﻥ ﻹ ﺑ ﻼ ﻍ ﺍﻟ ﻨ ﻈ ﺎ ﻡ ﺍ ﳊ ﺎ ﺳ ﻮ ﰊ ﻋ ﻦ ﺍﻟﻌ ﻤ ﻠ ﻴ ﺎ ﺕ‬
‫ﺍﳌ ﺮ ﻏ ﻮ ﺏ ﺍﻟﻘ ﻴﺎﻡ ﻓ ﻴﻬ ﺎ‪ ،‬ﻭ ﳝ ﻜ ﻦ ﻭ ﺻ ﻒ ﻣ ﻜ ﻮ ﻧﺎ ﺕ ﺍﳌ ﺎﺩ ﻳ ﺔ ﺑ ﺎ ﺧ ﺘ ﺼ ﺎ ﺭ ‪ ،‬ﺇﺫ ﺍ‪ Ê‬ﺎ ﲤ ﺜﻞ ﺃﺭ ﺑ ﻊ ﻣ ﻜ ﻮ ﻧﺎ ﺕ ﺭ ﺋﻴﺴ ﻴ ﺔ ﻭ ﻫ ﻲ ﺍﻷ ﺩ ﻭ ﺍﺕ‬
‫)ﺍﻻﺩﺧﺎﻝ‪ ،‬ﻭﺍﳌﻌﺎﳉﺔ‪ ،‬ﻭﺍﻹﺧﺮﺍﺝ‪ ،‬ﻭﺍﻟﺘﺨﺰﻳﻦ(‪.2‬‬
‫‪ . 3‬ﻗ ﻮ ﺍ ﻋ ﺪ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ‪ :‬ﻫ ﻲ ﻋ ﺒ ﺎ ﺭ ﺓ ﻋ ﻦ ﺍﳌ ﺴ ﺘ ﻮ ﺩ ﻉ ﺍ ﻟ ﺬ ﻱ ﳛ ﺘ ﻮ ﻱ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﻭ ﺍﳌ ﻮ ﺍ ﺿ ﻴ ﻊ ﻭ ﺍﳌ ﻠ ﻔ ﺎ ﺕ ﺍﳌ ﻨ ﻈ ﻤ ﺔ ﻭ ﺍﳌ ﺘ ﺮ ﺍ ﺑ ﻄ ﺔ ﻣ ﻊ ﺑ ﻌ ﻀ ﻬ ﺎ ﺍ ﻟ ﱵ‬
‫ﺗ ﺼ ﻒ ﻛ ﻞ ﺍ ﻟ ﻌ ﻤ ﻠ ﻴ ﺎ ﺕ ﻭ ﺍﻷ ﺣ ﺪ ﺍ ﺙ ﺍ ﳉ ﺎ ﺭ ﻳ ﺔ ﰲ ﺍﳌ ﻨ ﻈ ﻤ ﺔ ﺑ ﻜ ﻞ ﺗ ﻔ ﺎ ﺻ ﻴ ﻠ ﻬ ﺎ ‪ ،‬ﻭ ﺗ ﻨ ﻈ ﻢ ﻋ ﻠ ﻰ ﺷ ﻜ ﻞ ﻣ ﻠ ﻔ ﺎ ﺕ ﻭ ﲢ ﻔ ﻆ ﰲ ﺍ ﻭ ﻋ ﻴ ﺔ ﺣ ﺎ ﺳ ﻮ ﺑ ﻴ ﺔ‬
‫ﳑ ﻐ ﻨﻄ ﺔ ﺑﺸ ﻜ ﻞ ﻣﺴ ﺘﻘ ﻞ ﻋ ﻦ ﺍﻟﱪ ﺍﻣ ﺞ ﺍﻟﱵ ﺗﻘ ﻮ ﻡ ﺑﺘﺸ ﻐ ﻴﻞ ﻫ ﺬ ﻩ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭ ﺍﺳ ﺘﺨ ﺪ ﺍﻣ ﻬ ﺎ‪ ،‬ﻭ ﺗﺸ ﻜ ﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌ ﺤ ﻔ ﻮ ﻇ ﺔ ﰲ ﻫ ﺬ ﻩ‬
‫ﺍﻟﻘ ﻮ ﺍﻋ ﺪ ﺍﳌ ﺎﺩ ﺓ ﺍﳋ ﺎﻡ ﺍﻭ ﺍﻷ ﻭ ﻟﻴ ﺔ ﺍﻟﱵ ﺗﺴ ﺘﺨ ﺮ ﺝ ﻣ ﻨﻬ ﺎ ﺍﳌ ﻌ ﺎﺭ ﻑ ﻭ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ‪.‬‬
‫‪ . 4‬ﺷ ﺒ ﻜ ﺎ ﺕ ﺍ ﻻ ﺗ ﺼ ﺎ ﻝ ‪ :‬ﻭ ﻫ ﻲ ﺍﻟ ﻮ ﺳ ﻴﻠﺔ ﺍﳌﺴ ﺘﺨ ﺪ ﻣ ﺔ ﻹ ﺭ ﺳ ﺎﻝ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻭ ﺗ ﻠ ﻘ ﻴ ﻬ ﺎ ‪ ،‬ﺇ ﺫ ﺗ ﺘ ﺄ ﻟ ﻒ ﻣ ﻦ ﳎ ﻤ ﻮ ﻋ ﺔ ﺍ ﳌ ﺤ ﻄ ﺎ ﺕ‬
‫ﺗﺘﻮﺍﺟﺪ ﰲ ﻣﻮﺍﻗﻊ ﳐﺘﻠﻔﺔ ﻭﻣﺮﺗﺒﻄﺔ ﻣﻊ ﺑﻌﻀﻬﺎ ﺑﻮﺳﺎﺋﻂ ﺗﺘﻴﺢ ﻟﻠﻤﺴﺘﻔﻴﺪﻳﻦ ﺇﺟﺮﺍء ﻋﻤﻠﻴﺔ ﺍﻻﺭﺳﺎﻝ ﻭﺍﻟﺘﻠﻘﻲ ‪.3‬‬
‫ﺍ ﻟ ﻔ ﺮ ﻉ ﺍ ﻟ ﺜ ﺎ ﱐ ‪ :‬ﺍﻟﺘﻄ ﻮ ﺭ ﺍﻟﺘﺎﺭ ﳜ ﻲ ﻟﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴ ﺔ‬
‫ﺳ ﻨﺘﻄ ﺮ ﻕ ﰲ ﻫ ﺬ ﺍ ﺍﳉ ﺎﻧﺐ ﺍﱃ ﺗﺎﺭ ﻳﺦ ﺗﻄ ﻮ ﺭ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﻣ ﻦ ﺧ ﻼ ﻝ ﻋ ﺮ ﺽ ﺍﳌ ﺮ ﺍﺣ ﻞ ﺍﻟﺘﺎﺭ ﳜ ﻴ ﺔ ﺍﻟﺮ ﺋﻴﺴ ﻴ ﺔ ﺍﻟﱵ ﺳ ﺎﳘ ﺖ‬
‫ﰲ ﺗﺸﻜﻴﻞ ﻣﺴﺎﺭﻫﺎ‪:4‬‬
‫‪ . 1‬ﻣ ﺮ ﺣ ﻠ ﺔ ﺍ ﺧ ﺘ ﺮ ﺍ ﻉ ﺍ ﻟ ﻜ ﺘ ﺎ ﺑ ﺔ ‪ :‬ﲤ ﺜﻠﺖ ﰲ ﺍﻛ ﺘﺸ ﺎﻑ ﺍﻹ ﻧﺴ ﺎﻥ ﻟﻠﻜ ﺘﺎﺑﺔ‪ ،‬ﻣ ﺜﻞ ﺍﻟﻜ ﺘﺎﺑﺔ ﺍﳌﺴ ﻤ ﺎﺭ ﻳﺔ ﻭ ﺍﻟﺴ ﻮ ﻣ ﺮ ﻳﺔ‪ ،‬ﻭ ﺗﻄ ﻮ ﻳﺮ ﻫ ﺎ ﻓﻴﻤ ﺎ‬
‫ﺑﻌ ﺪ ﺍﱃ ﻛ ﺘﺎﺑﺔ ﺗﺼ ﻮ ﻳﺮ ﻳﺔ‪ ،‬ﺳ ﺎﳘ ﺖ ﻫ ﺬ ﻩ ﺍﳌﺮ ﺣ ﻠ ﺔ ﰲ ﺗﻄ ﻮ ﻳﺮ ﻭ ﺗﻨﻤ ﻴﺔ ﺍﻟﻜ ﺘﺎﺑﺔ ﻛ ﻮ ﺳ ﻴﻠ ﺔ ﻟﺘﻮ ﺛﻴﻖ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ‪.‬‬

‫‪ 1‬ﻛﻤﺎﻝ ﺍﻟﺪﻳﻦ ﻣﺼﻄﻔﻰ ﺍﻟﺪﻫﺮﺍﻭﻱ‪" ،‬ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﻇﻞ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ"‪ ،‬ﺍﳌﻜﺘﺐ ﺍﳉﺎﻣﻌﻲ ﺍﳊﺪﻳﺚ‪ ،‬ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ‪ ،‬ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‪،‬‬
‫‪ ،2009‬ﺹ‪ 417‬ﺑﺘﺼﺮﻑ‪.‬‬
‫‪ 2‬ﳏﻤﻮﺩ ﺣﺴﲔ ﲨﻌﺔ‪" ،‬ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺩﻭﺭﻫﺎ ﰲ ﺗﻄﻮﻳﺮ ﺍﻷﺩﺍء ﺍﻻﺳﺘﺮﺍﺗﻴﺠﻲ"‪ ،‬ﺍﳌﺠﻠﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻟﻠﻌﻠﻮﻡ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻹﻧﺴﺎﻧﻴﺔ‪ ،‬ﺟﺎﻣﻌﺔ‬
‫ﺍﳉﺰﺍﺋﺮ‪ ،3‬ﳎﻠﺪ‪ ،6‬ﺍﻟﻌﺪﺩ ﺍﻟﺜﺎﱐ‪ ،2018 ،‬ﺹ‪.46_45‬‬
‫‪3‬ﻋﺎﻣﺮ ﺇﺑﺮﺍﻫﻴﻢ ﻗﻨﺪﻳﻠﺠﻲ‪ ،‬ﺇﳝﺎﻥ ﻓﺎﺿﺮ ﺍﻟﺴﻤﺮﺍﺋﻲ‪" ،‬ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺗﻄﺒﻴﻘﻬﺎ"‪ ،‬ﺍﻟﻮﺭﻕ ﻟﻠﻨﺸﺮ‪ ،‬ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ‪ ،‬ﻋﻤﺎﻥ‪ ،‬ﺍﻷﺭﺩﻥ‪،2009 ،‬‬
‫ﺹ‪..104_89‬‬
‫‪ 4‬ﻋﺎﻣﺮ ﺇﺑﺮﺍﻫﻴﻢ ﻗﻨﺪﻳﻠﺠﻲ‪ ،‬ﺇﳝﺎﻥ ﻓﺎﺿﺮ ﺍﻟﺴﻤﺮﺍﺋﻲ‪" ،‬ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ‪.‬‬

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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫‪ . 2‬ﻣ ﺮ ﺣ ﻠ ﺔ ﺍ ﺧ ﺘ ﺮ ﺍ ﻉ ﺍ ﻟ ﻄ ﺒ ﺎ ﻋ ﺔ ‪ :‬ﻭ ﰲ ﻫ ﺬ ﻩ ﺍﳌ ﺮ ﺣ ﻠ ﺔ ﻗ ﺪ ﰎ ﺍ ﺳ ﺘ ﺒ ﺪ ﺍ ﻝ ﻃ ﺮ ﻳ ﻖ ﻧ ﺴ ﺦ ﺍ ﻟ ﻜ ﺘ ﺐ ﻳ ﺪ ﻭ ﻳ ﺎ ﺑ ﻮ ﺳ ﺎ ﺋ ﻞ ﻃ ﺒ ﺎ ﻋ ﺔ ﺍ ﻷ ﻟ ﻴ ﺔ ‪ ،‬ﳑ ﺎ ﺃ ﺗ ﺎ ﺡ‬

‫ﺇ ﻣ ﻜ ﺎ ﻧ ﻴ ﺔ ﺇ ﻧ ﺘ ﺎ ﺝ ﻧ ﺴ ﺦ ﻣ ﺘ ﻌ ﺪ ﺩ ﺓ ﻣ ﻦ ﺍﻟﻜ ﺘ ﺐ ﺑﺸ ﻜ ﻞ ﺃﺳ ﺮ ﻉ ﻭ ﺃﻛ ﺜﺮ ﺩ ﻗ ﺔ ‪ ،‬ﺳ ﺎ ﻋ ﺪ ﺕ ﻫ ﺬ ﻩ ﺍﳌ ﺮ ﺣ ﻠ ﺔ ﰲ ﲣ ﺰ ﻳﻦ ‪ ،‬ﻭ ﺗ ﻨ ﻈ ﻴ ﻢ ﺍ ﳌ ﻌ ﺮ ﻓ ﺔ‬
‫ﻭ ﻧﺸ ﺮ ﻫ ﺎ ﺑﺸ ﻜ ﻞ ﻭ ﺍﺳ ﻊ ‪.‬‬
‫‪ . 3‬ﻣ ﺮ ﺣ ﻠ ﺔ ﺍ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺕ ﺍ ﳌ ﺴ ﻤ ﻮ ﻋ ﺔ ﻭ ﺍ ﳌ ﺮ ﺋ ﻴ ﺔ ‪ :‬ﺗﺸ ﻤ ﻞ ﺍ ﺧ ﺘ ﺮ ﺍ ﻋ ﺎ ﺕ ﳐ ﺘﻠﻔ ﺔ ﰲ ﳎ ﺎﻝ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﺍﳌﺴ ﻤ ﻮ ﻋ ﺔ ﻭ ﺍﳌ ﺮ ﺋﻴ ﺔ ‪ ،‬ﻣ ﺜﻞ ﺍﳍ ﺎﺗﻒ‬
‫ﻭ ﺍﻟﺘﻠﻐ ﺮ ﺍﻑ ﻭ ﺍﳌ ﺬ ﻳﺎﻉ ﻭ ﺍﻟﺘﻠﻔ ﺰ ﻳﻮ ﻥ ﻭ ﻏ ﲑ ﻫ ﺎ‪ ،‬ﰒ ﰎ ﺍﺧ ﺘﺮ ﺍﻉ ﺗﻘ ﻨﻴﺔ ﺍﳌ ﺼ ﻐ ﺮ ﺍﺕ ﺍﻟﻔ ﻠﻤ ﻴﺔ ﺍﻟﱵ ﺳ ﺎﳘ ﺖ ﰲ ﺗﺴ ﺠ ﻴﻞ ﻭ ﲣ ﺰ ﻳﻦ ﻭ ﻧﻘ ﻞ‬
‫ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺑﻜ ﻔ ﺎء ﺓ ﻋ ﺎﻟﻴ ﺔ‪.‬‬
‫‪ . 4‬ﻣ ﺮ ﺣ ﻠ ﺔ ﺍ ﺧ ﺘ ﺮ ﺍ ﻉ ﺍ ﳊ ﺎ ﺳ ﻮ ﺏ ‪ :‬ﺗﺸ ﲑ ﺍ ﱃ ﺍ ﺧ ﺘ ﺮ ﺍ ﻉ ﺍ ﳊ ﺎ ﺳ ﻮ ﺏ ﻭ ﺗ ﻄ ﻮ ﺭ ﺃ ﺟ ﻴ ﺎ ﻟ ﻪ ﺍ ﳌ ﺨ ﺘ ﻠ ﻔ ﺔ ﻣ ﻊ ﻣ ﻴﺰ ﺍﺗﻪ ﻭ ﻓ ﻮ ﺍﺋﺪ ﻩ ﺍﳌ ﺘﻨﻮ ﻋ ﺔ ‪ ،‬ﺳ ﺎﻫ ﻢ‬
‫ﺍﳊ ﺎﺳ ﻮ ﺏ ﰲ ﲢ ﺴ ﲔ ﺣ ﺮ ﻛ ﺔ ﻧﻘ ﻞ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻣ ﻦ ﺧ ﻼ ﻝ ﺭ ﺑﻄ ﻪ ﺑﻮ ﺳ ﺎﺋﻞ ﺍﻻ ﺗ ﺼ ﺎﻝ ﺍﳌ ﺨ ﺘﻠﻔ ﺔ ‪.‬‬
‫‪ . 5‬ﻣ ﺮ ﺣ ﻠ ﺔ ﺭ ﺑ ﻂ ﺍ ﳊ ﻮ ﺍ ﺳ ﻴ ﺐ ﺑ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ‪ :‬ﺗ ﻌ ﻜ ﺲ ﺍﻟﺘﻄ ﻮ ﺭ ﺍﳍ ﺎﺋﻞ ﰲ ﺭ ﺑﻂ ﺍﳊ ﻮ ﺍﺳ ﻴ ﺐ ﺍﳌ ﺘﻄ ﻮ ﺭ ﺓ ﺑﺘﻘ ﻨﻴﺎ ﺕ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ‬
‫ﻭ ﺍ ﻻ ﺗ ﺼ ﺎ ﻻ ﺕ ﺍﳌ ﺘﻨﻮ ﻋ ﺔ ‪ ،‬ﲤ ﻜ ﻨ ﺖ ﻫ ﺬ ﻩ ﺍﳌ ﺮ ﺣ ﻠ ﺔ ﻣ ﻦ ﺗﺒﺎﺩ ﻝ ﻛ ﻤ ﻴﺎﺕ ﻫ ﺎﺋﻠ ﺔ ﻣ ﻦ ﺍﻟﺒﻴﺎﻧﺎ ﺕ ﻭ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺑﺴ ﺮ ﻋ ﺔ ﻓ ﺎﺋﻘ ﺔ ‪ ،‬ﺑﻐ ﺾ‬
‫ﺍﻟﻨﻈ ﺮ ﻋ ﻦ ﺍﻟﺰ ﻣ ﺎﻥ ﻭ ﺍﳌ ﻜ ﺎﻥ ‪ ،‬ﻭ ﻭ ﺻ ﻮ ﻻ ﺍﱃ ﺷ ﺒﻜ ﺎ ﺕ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ‪.‬‬
‫ﺍ ﻟ ﻔ ﺮ ﻉ ﺍ ﻟ ﺜﺎ ﻟ ﺚ ‪ :‬ﺃﳘ ﻴﺔ ﻭ ﻓﻮ ﺍﺋﺪ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ‬
‫ﺃﻭﻻ‪ :‬ﺃﳘﻴﺔ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﻭﻫﻲ‪:1‬‬
‫ﻭ ﺗﺄﰐ ﺃﳘ ﻴﺔ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻛ ﻨﺘﻴﺠ ﺔ ﻟﻠﺘﻄ ﻮ ﺭ ﺍﺕ ﺍﻟﱵ ﲢ ﺪ ﺙ ﰲ ﺍﻟﻌ ﺎﱂ ‪ ،‬ﻭ ﺍﻟﱵ ﺗﺘﺴ ﻢ ﺃﻏ ﻠﺒﻬ ﺎ ﺑﺎﻻ ﻋ ﺘﻤ ﺎﺩ ﻋ ﻠﻰ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ‬
‫ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﻭ ﻗ ﺪ ﺭ ~ ﺎ ﻋ ﻠ ﻰ ﺍ ﻻ ﺭ ﺗ ﺒ ﺎ ﻁ • ﺬ ﻩ ﺍﻹ ﺩ ﺍ ﺭ ﺓ ﺍ ﻟ ﱵ ﻣ ﻦ ﺍﳌ ﺘ ﻮ ﻗ ﻊ ﺍﻥ ﺗ ﺼ ﺒ ﺢ ﺍ ﻟ ﻠ ﻐ ﺔ ﺍﳌ ﺸ ﺘ ﺮ ﻛ ﺔ ﺑ ﲔ ﺍ ﻟ ﻘ ﻄ ﺎ ﻋ ﺎ ﺕ ﻛ ﺎ ﻓ ﺔ ﺍ ﻟ ﺼ ﻨ ﺎ ﻋ ﻴ ﺔ ﻭ ﺍ ﳋ ﺪ ﻣ ﻴ ﺔ‬
‫ﻭ ﺍﻹ ﺟ ﺘﻤ ﺎﻋ ﻴﺔ ﻭ ﺍﳊ ﻜ ﻮ ﻣ ﻴﺔ‪ ،‬ﻭ ﲢ ﻞ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﻟﻴﻮ ﻡ ﳏ ﻞ ﺍﻹ ﻧﺴ ﺎﻥ ﰲ ﺍﻟﻜ ﺜﲑ ﻣ ﻦ ﺍﻟﻘ ﻄ ﺎﻋ ﺎﺕ ‪.‬‬
‫ﻭ ﰲ ﺃ ﻭ ﺍ ﺧ ﺮ ﺍ ﻟ ﻘ ﺮ ﻥ ﺍ ﻟ ﻌ ﺸ ﺮ ﻳ ﻦ ﻓ ﻘ ﺪ ﲤ ﺖ ﺍ ﻻ ﺳ ﺘ ﻔ ﺎ ﺩ ﺓ ﻣ ﻦ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻭ ﺍ ﻻ ﺗ ﺼ ﺎ ﻻ ﺕ ﻣ ﻦ ﺧ ﻼ ﻝ ﺗﻄ ﻮ ﻳﺮ ﻋ ﺪ ﺩ ﻛ ﺒﲑ ﻣ ﻦ ﺍﻟﱪ ﳎ ﻴﺎ ﺕ‬
‫ﻭ ﺍ ﻟ ﺘ ﻄ ﺒ ﻴ ﻘ ﺎ ﺕ ﰲ ﳎ ﺎ ﻝ ﺍ ﻹ ﺣ ﺼ ﺎ ء ‪ ،‬ﺍ ﻹ ﺩ ﺍ ﺭ ﺓ ‪ ،‬ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﺔ ‪ ،‬ﻭ ﻛ ﺬ ﻟ ﻚ ﳎ ﺎ ﻻ ﺕ ﺍ ﻟ ﺘ ﺨﻄ ﻴﻂ ﻭ ﺍ ﻹ ﻧ ﺘ ﺎ ﺝ ﻭ ﺍ ﻟ ﺘ ﺼ ﻤ ﻴ ﻢ ﻭ ﺍ ﳌ ﺸ ﺘ ﺮ ﻳ ﺎ ﺕ ‪ ،‬ﺍ ﻷ ﻣ ﺮ ﺍ ﻟ ﺬ ﻱ ﺃ ﺩ ﻯ‬
‫ﺍﱃ ﲢ ﺴ ﲔ ﻣ ﻠﺤ ﻮ ﻅ ﰲ ﺇﺩ ﺍﺭ ﺓ ﺍﳌﻨﻈ ﻤ ﺎﺕ ﻣ ﻦ ﺧ ﻼ ﻝ ﺗﻮ ﻓﲑ ﻃ ﺮ ﻕ ﺟ ﺪ ﻳﺪ ﺓ ﻟﻠﺘﻌ ﺎﻣ ﻞ ﻭ ﺍﻟﺘﻔ ﺎﻋ ﻞ ﺍﻹ ﻟﻜ ﺘﺮ ﻭ ﱐ ‪.‬‬
‫ﻭﺗﺘﻴﺢ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻹﺩﺍﺭﺓ ﻣﺎ ﲢﺘﺎﺟﻪ ﻣﻦ ﻣﻌﻠﻮﻣﺎﺕ ﻋﱪ ﺍﳊﺪﻭﺩ ﺳﻮﺍء ﻛﺎﻧﺖ ﻫﺬﻩ ﺍﳊﺪﻭﺩ ﺩﺍﺧﻞ ﺍﻟﺪﺍﺋﺮﺓ ﺍﳌﻮﺟﻮﺩﺓ‪ ،‬ﺍﻭ‬
‫ﺇﺧ ﺮ ﺍﺟ ﻬ ﺎ ﺑﺎﻟﺴ ﺮ ﻋ ﺔ ﻭ ﺍﻟﻜ ﻠﻔ ﺔ ﻭ ﺍﻟﺪ ﻗﺔ ﻣ ﺘﺠ ﺎﻭ ﺯ ﺓ ﻛ ﻞ ﺍﻟﻘ ﻴﻮ ﺩ ﻭ ﺍﳊ ﺪ ﻭ ﺩ ﺍﻟﱵ ﺗﻌ ﺘﺮ ﺽ ﺍﻟﻄ ﺮ ﻳﻘ ﺔ ﺍﻟﺘﻘ ﻠﻴﺪ ﻳﺔ ﰲ ﺍﻻ ﺗﺼ ﺎﻻ ﺕ ‪ ،‬ﺇﺫ ﺃﻥ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ‬
‫ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻋ ﺰ ﺯ ﺕ ﻣ ﻦ ﺍﻟﻘ ﺪ ﺭ ﺍﺕ ﺍﻻ ﺳ ﺘﺮ ﺍﺗﻴ ﺠ ﻴ ﺔ ﻟﻨﻈ ﻢ ﺍﻻ ﺗ ﺼ ﺎﻻ ﺕ ‪ ،‬ﻓ ﻀ ﻼ ﻋ ﻦ ﲢ ﻘ ﻴﻖ ﻋ ﺪ ﺩ ﻣ ﻦ ﺍﻟﻔ ﻮ ﺍﺋ ﺪ ﺃﳘ ﻬ ﺎ‪:‬‬
‫‪ .1‬ﺍﻟﻔﻮﺍﺋﺪ ﺍﳌﻠﻤﻮﺳﺔ‪ :‬ﻭﺗﺸﻤﻞ ﺗﻮﻓﲑ ﺍﻟﻮﻗﺖ ﻭﺍﻟﻌﻤﺎﻟﺔ ﰲ ﻏﺎﻟﺐ ﺗﻜﻮﻥ ﻭﺍﺿﺤﺔ ﻭﻣﺮﺋﻴﺔ ﻭﳝﻜﻦ ﻗﻴﺎﺳﻬﺎ‪.‬‬
‫‪ .2‬ﺍﻟﻔﻮﺍﺋﺪ ﻏﲑ ﻣﻠﻤﻮﺳﺔ‪ :‬ﻭﻫﻲ ﺗﻮﻓﲑ ﺍﻟﻮﻗﺖ ﻭﺍﻟﻌﻤﺎﻟﺔ ﺃﻳﻀﺎ ﻭﻟﻜﻨﻬﺎ ﺫﺍﺕ ﺗﺄﺛﲑ ﳏﺪﻭﺩ ﻋﻠﻰ ﻛﻞ ﻣﻨﻬﺎ‪ ،‬ﻭﺇﻥ ﻛﺎﻧﺖ ﺃﻛﺜﺮ ﺻﻌﻮﺑﺔ‬
‫ﻟﻌ ﺪ ﻡ ﻭ ﺿ ﻮ ﺣ ﻬ ﺎ ﻭ ﺻ ﻌ ﻮ ﺑ ﺔ ﻗﻴﺎﺳ ﻬ ﺎ ‪.‬‬

‫ﺛ ﺎ ﻧ ﻴ ﺎ ‪ :‬ﻓ ﻮ ﺍﺋ ﺪ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ‬

‫‪ 1‬ﻧﺎﺻﺮ ﳏﻤﺪ ﺍﳌﻄﲑﻱ‪ ،‬ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ‪ ،‬ﺹ‪.18_17‬‬

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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﺇﻥ ﺗﻄﺒﻴﻖ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﺍﳌﺆﺳﺴﺎﺕ ﻳﺘﺮﺗﺐ ﻋﻠﻴﻪ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻔﻮﺍﺋﺪ ﻭﺍﳌﺰﺍﻳﺎ ﻧﺬﻛﺮﻫﺎ ﻓﻴﻤﺎ ﻳﻠﻲ‪:1‬‬
‫‪ . 1‬ﺭ ﻓ ﻊ ﻣ ﺴ ﺘ ﻮ ﻯ ﺍ ﻷ ﺩ ﺍ ء ‪ :‬ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﲢ ﺴ ﻦ ﻣﺴ ﺘﻮ ﻯ ﺍﻷ ﺩ ﺍء ﰲ ﺍﳌ ﺆ ﺳ ﺴ ﺎﺕ ﻋ ﻦ ﻃ ﺮ ﻳﻖ ﺍﻟﺘﻮ ﺍﻓﻖ ﻣ ﻊ ﺇﺳ ﺘﺮ ﺍﺗﻴﺠ ﻴﺎ~ ﺎ‬
‫ﻭ ﺗ ﻄ ﺒ ﻴ ﻘ ﻬ ﺎ ﺑ ﻔ ﻌ ﺎ ﻟ ﻴ ﺔ‪.‬‬
‫‪ . 2‬ﺯ ﻳ ﺎ ﺩ ﺓ ﻗ ﻴ ﻤ ﺔ ﺍﳌ ﺆ ﺳ ﺴ ﺔ ‪ :‬ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺗﺴ ﺎﻫ ﻢ ﰲ ﺧ ﻠﻖ ﻗﻴﻤ ﺔ ﻣ ﻀ ﺎﻓ ﺔ ﻟﻠﻤ ﺆ ﺳ ﺴ ﺔ ﻭ ﺗﺪ ﻋ ﻢ ﺗﻨﻔ ﻴﺬ ﺇﺳ ﺘﺮ ﺍﺗﻴﺠ ﻴﺘﻬ ﺎ‪ ،‬ﺧ ﺎ ﺻ ﺔ‬
‫ﰲ ﻇ ﻞ ﺍ ﻟ ﺘ ﻨ ﺎ ﻓ ﺲ ﺍﳌ ﺘ ﺰ ﺍ ﻳ ﺪ ‪.‬‬
‫‪ . 3‬ﻓ ﻌ ﺎ ﻟ ﻴ ﺔ ﺍ ﲣ ﺎ ﺫ ﺍ ﻟ ﻘ ﺮ ﺍ ﺭ ﺍ ﺕ ‪ :‬ﺗﺴ ﺎ ﻋ ﺪ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻣ ﻬ ﻤ ﺔ ﺍ ﳌ ﺪ ﻳ ﺮ ﻳ ﻦ ﰲ ﺍ ﲣ ﺎ ﺫ ﺍ ﻟ ﻘ ﺮ ﺍ ﺭ ﺍ ﺕ ﺍ ﻟ ﺘ ﻨ ﻈ ﻴ ﻤ ﻴ ﺔ ‪ ،‬ﻣ ﻦ ﺧ ﻼ ﻝ ﺗﻮ ﻓ ﲑ ﺑﻴﺎ ﻧﺎ ﺕ‬
‫ﻟ ﺪ ﻗ ﻴ ﻘ ﺔ ﻭ ﺍﳌ ﻮ ﺛ ﻮ ﻗ ﺔ ﰲ ﺍ ﻟ ﻮ ﻗ ﺖ ﺍ ﳌ ﻨ ﺎ ﺳ ﺐ ‪.‬‬
‫‪ . 4‬ﺗ ﻨ ﻤ ﻴ ﺔ ﺍ ﻟ ﻌ ﻤ ﻞ ﻭ ﻓ ﻖ ﻧ ﻈ ﻢ ﻭ ﺍ ﺿ ﺤ ﺔ ﻭ ﻃ ﺮ ﻕ ﻋ ﻤ ﻞ ﳏ ﺪ ﺩ ﺓ ‪ :‬ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺗﻌ ﺰ ﺯ ﰲ ﺗﻄ ﻮ ﻳﺮ ﺍﻟﻨﻈ ﺎﻡ ﻭ ﲢ ﺴ ﲔ ﻃ ﺮ ﻕ ﺍﻟﻌ ﻤ ﻞ‬
‫ﺍﳌ ﺤ ﺪ ﺩ ﺓ ‪ ،‬ﻭ ﺗﻮ ﻓ ﲑ ﺍﻻ ﻧ ﻀ ﺒﺎ ﻁ ﻭ ﺍ ﻟ ﺘ ﻨ ﻈ ﻴ ﻢ ﰲ ﺍ ﻟ ﻮ ﺣ ﺪ ﺓ ﺍ ﻹ ﺩ ﺍ ﺭ ﻳ ﺔ ‪.‬‬
‫‪ . 5‬ﺇ ﻋ ﺎ ﺩ ﺓ ﻫ ﻨ ﺪ ﺳ ﺔ ﺍ ﻟ ﻜ ﻤ ﺒ ﻴ ﻮ ﺗ ﺮ ‪ :‬ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺗﻠﻌ ﺐ ﺩ ﻭ ﺭ ﺍ ﺃﺳ ﺎﺳ ﻴﺎ ﰲ ﳒ ﺎﺡ ﺇﻋ ﺎﺩ ﺓ ﻫ ﻨﺪ ﺳ ﺔ ﺍﻟﻌ ﻤ ﻠﻴﺎﺕ ‪ ،‬ﻣ ﻦ ﺧ ﻼ ﻝ ﺗﻘ ﺪ ﱘ‬
‫ﺍﻗﺘﺮ ﺍﺣ ﺎﺕ ﻟﺘﺤ ﺴ ﲔ ﺍﻟﺘﺼ ﻤ ﻴﻢ ﻭ ﺩ ﻋ ﻢ ﺗﻨﻔ ﻴﺬ ﻫ ﺎ ‪.‬‬
‫‪ . 6‬ﺗ ﺪ ﻋ ﻴ ﻢ ﳒ ﺎ ﺡ ﺍﳌ ﻨ ﻈ ﻤ ﺎ ﺕ ﺫ ﺍ ﺕ ﺍﳌ ﺠ ﺎ ﻻ ﺕ ﺍ ﻹ ﺩ ﺍ ﺭ ﻳ ﺔ ﻭ ﺍ ﻟ ﺘ ﻨ ﻈ ﻴ ﻤ ﻴ ﺔ ﺍﳌ ﻌ ﻘ ﺪ ﺓ ‪ :‬ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻳﺪ ﻋ ﻢ ﺍﻟﻨﺠ ﺎﺡ ﰲ‬
‫ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﺫ ﺍﺕ ﺍﻟﺘﻨﻈ ﻴ ﻢ ﺍﳌ ﻌ ﻘ ﺪ ﻭ ﺍﻹ ﺩ ﺍﺭ ﺓ ﺍﳌ ﺘﻘ ﺪ ﻣ ﺔ ‪.‬‬
‫‪ . 7‬ﺗ ﻨ ﻤ ﻴ ﺔ ﺍ ﻟ ﺴ ﻠ ﻮ ﻙ ﺍ ﻹ ﳚ ﺎ ﰊ ﻷ ﻓ ﺮ ﺍ ﺩ ﺍ ﳌ ﺆ ﺳ ﺴ ﺔ ‪ :‬ﺗ ﺄ ﺛ ﲑ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﰲ ﺗ ﻌ ﺰ ﻳ ﺰ ﺳ ﻠ ﻮ ﻛ ﻴ ﺎ ﺕ ﺍﻷ ﻓ ﺮ ﺍﺩ ﺩ ﺍ ﺧ ﻞ ﺍﳌ ﺆ ﺳ ﺴ ﺔ ﲡ ﻠ ﻰ ﰲ‬
‫ﺗ ﻌ ﺰ ﻳ ﺰ ﻋ ﻤ ﻠ ﻴ ﺎ ﺕ ﺍ ﻻ ﺗ ﺼ ﺎ ﻝ ﺍ ﻟ ﻔ ﻌ ﺎ ﻟ ﺔ ﻭ ﺇ ﺩ ﺍ ﺭ ﺓ ﺍ ﻟ ﻮ ﻗ ﺖ ﺑ ﻜ ﻔ ﺎ ء ﺓ‪.‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﻣﺪﺧﻞ ﺍﱃ ﺗﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‬
‫ﺍ ﻟ ﻔ ﺮ ﻉ ﺍ ﻻ ﻭ ﻝ ‪ :‬ﺗﻌ ﺮ ﻳﻒ ﻭ ﺍﳘ ﻴﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ‬
‫ﺃ ﻭ ﻻ ‪ :‬ﺗﻌ ﺮ ﻳﻒ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ‬
‫‪ - 1‬ﻧﺒﺬ ﺓ ﺗﺎﺭ ﳜ ﻴﺔ ﻋ ﻦ ﺍﳌﺮ ﺍﺟ ﻌ ﺔ‪:‬‬
‫ﻭ ﻇ ﻬ ﺮ ﺓ ﺍﳌ ﺮ ﺍﺟ ﻌ ﺔ ﻧﺘﻴ ﺠ ﺔ ﺍﳊ ﺎ ﺟ ﺔ ﺍﳌ ﺎ ﺳ ﺔ ﳍ ﺎ ﺑﻐ ﻴ ﺔ ﺑﺴ ﻂ ﺍﻟﺮ ﻗ ﺎﺑ ﺔ ﻣ ﻦ ﻃ ﺮ ﻑ ﺭ ﺅ ﺳ ﺎء ﺍﻟﻘ ﺒﺎﺋﻞ ﺍﻭ ﲨ ﺎ ﻋ ﺎ ﺕ ﺍﻭ ﺃﺻ ﺤ ﺎ ﺏ ﺍﳌ ﺎﻝ ﻭ ﺍﳊ ﻜ ﻮ ﻣ ﺎ ﺕ ‪،‬‬
‫ﻭ ﺃ ﻳ ﻀ ﺎ ﻓ ﺈ ﻥ ﺍ ﳌ ﺮ ﺍ ﺟ ﻌ ﺔ ﺗ ﺮ ﺟ ﻊ ﺍ ﱃ ﺣ ﻜ ﻮ ﻣ ﺎ ﺕ ﻗ ﺪ ﻣ ﺎ ء ﺍ ﳌ ﺼ ﺮ ﻳ ﲔ ﻭ ﺍ ﻟ ﻴ ﻮ ﻧ ﺎ ﻥ ﺍ ﻟ ﺬ ﻳ ﻦ ﺍ ﺳ ﺘ ﺨ ﺪ ﻣ ﻮ ﺍ ﺍﳌ ﺮ ﺍﺟ ﻌ ﲔ ﺑﻐ ﻴ ﺔ ﺍﻟﺘﺄ ﻛ ﺪ ﻣ ﻦ ﺻ ﺤ ﺔ ﺍﳊ ﺴ ﺎﺑﺎ ﺕ‬
‫ﺍﻟﻌ ﺎﻣ ﺔ ‪ ،‬ﻭ ﻛ ﺎﻥ ﺍﳌ ﺮ ﺍﺟ ﻊ ﻭ ﻗ ﺘﻬ ﺎ ﻳﺴ ﺘﻤ ﻊ ﺍﱃ ﺍﻟﻘ ﻴﻮ ﺩ ﺍﳌ ﺜﺒﺘ ﺔ ﺑﺎﻟﺪ ﻓ ﺎﺗﺮ ﻭ ﺍﻟﺴ ﺠ ﻼ ﺕ ﻟﻠﻮ ﻗ ﻮ ﻑ ﻋ ﻠﻰ ﻣ ﺪ ﻯ ﺳ ﻼ ﻣ ﺘﻬ ﺎ ﻣ ﻦ ﻛ ﻞ ﺍﻟﺘﻼ ﻋ ﺒﺎ ﺕ ﻭ ﺍﻷ ﺧ ﻄ ﺎء‬
‫ﺑﺎﻟﺘﺎﱄ ﺻﺤﺘﻬﺎ‪ .‬ﺍﳌﺮﺍﺟﻌﺔ "‪ "audit‬ﻣﺸﺘﻘﺔ ﻣﻦ ﺍﻟﻜﻠﻤﺔ ﺍﻟﻼﺗﻴﻨﻴﺔ "‪ "audire‬ﻭﻣﻌﻨﺎﻫﺎ ﻳﺴﺘﻤﻊ‪.2‬‬

‫‪ 1‬ﻋﺒﺪ ﺍﳊﻤﻴﺪ ﻋﺒﺪ ﺍﻟﻔﺘﺎﺡ ﺍﳌﻐﺮﰊ‪" ،‬ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ‪ ،‬ﺍﻷﺳﺲ ﻭﺍﳌﺒﺎﺩﺉ"‪ ،‬ﺍﳌﻜﺘﺒﺔ ﺍﻟﻌﺼﺮﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﳌﻨﺼﻮﺭﺓ‪ ،2002 ،‬ﺹ‪.128_127‬‬
‫‪ 2‬ﻣﺴﻌﻮﺩ ﺻﺪﻳﻘﻲ‪ ،‬ﳏﻤﺪ ﺍﻟﺘﻬﺎﻣﻲ ﻃﻮﺍﻫﺮ‪" ،‬ﺍﳌﺮﺍﺟﻌﺔ ﻭﺍﻟﺘﺪﻗﻴﻖ ﺍﳊﺴﺎﺑﺎﺕ"‪ ،‬ﺩﻳﻮﺍﻥ ﺍﳌﻄﺒﻮﻋﺎﺕ ﺍﳉﺎﻣﻌﻴﺔ‪ ،‬ﺍﻟﻄﺒﻌﺔ ﺍﻟﺜﺎﻧﻴﺔ‪ ،‬ﺍﳉﺰﺍﺋﺮ‪ ،2005 ،‬ﺹ‪.6‬‬
‫‪6‬‬
 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﻭ ﻣ ﻦ ﻫ ﻨﺎ ﻧﺸ ﺄﺓ ﺍﳊ ﺎﺟ ﺔ ﺍﱃ ﺍﳌﺮ ﺍﺟ ﻌ ﺔ ﺍﳋ ﺎﺭ ﺟ ﻴﺔ ﻛ ﻨﺘﻴﺠ ﺔ ﻟﻈ ﻬ ﻮ ﺭ ﺷ ﺮ ﻛ ﺎﺕ ﺍﻷ ﻣ ﻮ ﺍﻝ ‪ ،‬ﻭ ﺍﻧﻔ ﺼ ﺎﻝ ﺍﳌ ﻠﻜ ﻴﺔ ﻋ ﻨﺪ ﺍﻹ ﺩ ﺍﺭ ﺓ‪ ،‬ﻭ ﺃﻥ‬

‫ﻣ ﺮ ﺍﻗ ﺐ ﺍﳊ ﺴ ﺎﺑﺎ ﺕ ﻫ ﻮ ﻣ ﺮ ﺍﺟ ﻊ ﺧ ﺎﺭ ﺟ ﻲ ﻣ ﺴ ﺘﻘ ﻞ ﻳﻌ ﻴﻨﻪ ﺃﺻ ﺤ ﺎ ﺏ ﺭ ﺃﺱ ﻣ ﺎﻝ ﺑﻮ ﺻ ﻔ ﻪ ﻭ ﻛ ﻴﻼ ﻋ ﻨﻬ ﻢ ﰲ ﺭ ﻗ ﺎﺑ ﺔ ﺃﻋ ﻤ ﺎﻝ ﺍﻹ ﺩ ﺍﺭ ﺓ ﰲ ﻣ ﻘ ﺎﺑﻞ‬
‫ﺃﺗﻌﺎﺏ ﻳﺘﻔﻖ ﻋﻠﻴﻬﺎ‪.1‬‬

‫‪ - 2‬ﺗﻌ ﺮ ﻳﻒ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪:‬‬

‫ﺍﻟﺘﻌﺮﻳﻒ ﺍﻻﻭﻝ‪ :‬ﻳﻌﺮﻑ ﺍﻟﺘﺪﻗﻴﻖ ﻋﻠﻰ ﺍﻧﻪ ﻭﻇﻴﻔﺔ ﻣﺴﺘﻘﻠﺔ ﻋﻦ ﺍﳌﺆﺳﺴﺔ‪ ،‬ﺗﻘﻮﻡ ﲟﻬﻤﺔ ﻣﺼﺎﺩﻗﺔ ﺻﺤﺔ ﺍﳊﺴﺎﺑﺎﺕ ﻭﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻛﻤﺎ‬
‫ﻳﻌﺮﻑ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ ﺑﺄﻧﻪ ﺭﻗﺎﺑﺔ ﲤﺎﺭﺱ ﻣﻦ ﻗﺒﻞ ﻣﻬﻨﻴﲔ ﳐﻮﻟﻮﻥ ﻟﻠﻤﺼﺎﺩﻗﺔ ﻋﻠﻰ ﺍﻧﺘﻈﺎﻡ ﻭﻣﺼﺪﺍﻗﻴﺔ ﺍﻟﻘﻮﺍﺋﻢ ﺍﻟﺴﻨﻮﻳﺔ ﻟﻠﻤﺆﺳﺴﺔ‪.2‬‬
‫ﺍ ﻟ ﺘ ﻌ ﺮ ﻳ ﻒ ﺍ ﻟ ﺜ ﺎ ﱐ ‪ :‬ﻭ ﳝ ﻜ ﻦ ﺗﻌ ﺮ ﻳﻒ ﺍﻟﺘﺪ ﻗ ﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ﺑﺄ ﻧﻪ ﺇﻋ ﻄ ﺎء ﺭ ﺃﻱ ﻓ ﲏ ﳏ ﺎﻳﺪ ﺣ ﻮ ﻝ ﻋ ﺪ ﺍﻟ ﺔ ﺗﺼ ﻮ ﻳﺮ ﺍﳌ ﻴﺰ ﺍﻧﻴ ﺔ ﻭ ﺍﳊ ﺴ ﺎﺑﺎ ﺕ ﺍﳋ ﺘﺎﻣ ﻴ ﺔ ‪ ،‬ﻟﻨﺘﺎﺋﺞ‬
‫ﺍﻻﻋﻤﺎﻝ ﰲ ﻓﺘﺮﺓ ﻣﺎﻟﻴﺔ ﻣﻌﻴﻨﺔ‪.3‬‬
‫ﺍ ﻟ ﺘ ﻌ ﺮ ﻳ ﻒ ﺍ ﻟ ﺜ ﺎ ﻟ ﺚ ‪ :‬ﻭ ﻳﻌ ﺮ ﻑ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ﺍﻧﻪ ﻋ ﻤ ﻠﻴﺔ ﺗﺘﻢ ﺑﻮ ﺍﺳ ﻄ ﺔ ﻃ ﺮ ﻑ ﻣ ﻦ ﺧ ﺎﺭ ﺝ ﺍﳌﻨﺸ ﺄﺓ ﺍﻭ ﺍﻟﺸ ﺮ ﻛ ﺔ ‪ ،‬ﺣ ﻴﺚ ﻳﻜ ﻮ ﻥ ﻣﺴ ﺘﻘ ﻼ ﻋ ﻦ‬
‫ﺇﺩﺍﺭﺓ ﺍﳌﻨﺸﺄﺓ‪ ،‬ﻭﺫﻟﻚ •ﺪﻑ ﺍﺑﺪﺍء ﺭﺃﻱ ﻓﲏ ﳏﺎﻳﺪ ﻋﻦ ﺻﺪﻕ ﻭﻋﺪﺍﻟﺔ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺎﻟﻴﺔ ﻟﻠﻤﻨﺸﺄﺓ ﺧﻼﻝ ﻓﺘﺮﺓ ﻣﻌﻴﻨﺔ ‪.4‬‬

‫ﺍ ﻟ ﺘ ﻌ ﺮ ﻳ ﻒ ﺍ ﻟ ﺮ ﺍ ﺑ ﻊ ‪ :‬ﺍﳌ ﺮ ﺍﺟ ﻌ ﺔ ﻫ ﻲ ﻋ ﻤ ﻠﻴ ﺔ ﻣ ﻨﻈ ﻤ ﺔ ﻭ ﻣ ﻨﻬ ﺠ ﻴ ﺔ ~ ﺪ ﻑ ﺍ ﱃ ﲨ ﻊ ﻭ ﺗ ﻘ ﻴ ﻴ ﻢ ﺍ ﻷ ﺩ ﻟ ﺔ ﻭ ﺍ ﻟ ﻘ ﺮ ﺍ ﺋ ﻦ ﺍ ﻟ ﱵ ﺗ ﺘ ﻌ ﻠ ﻖ ﺑ ﻨ ﺘ ﺎ ﺋ ﺞ ﺍ ﻷ ﻧ ﺸ ﻄ ﺔ ﻭ ﺍ ﻻ ﺣ ﺪ ﺍ ﺙ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻤﻨﺸﺄﺓ ﺧﻼﻝ ﻓﺘﺮﺓ ﻣﺎﻟﻴﺔ ﳏﺪﺩﺓ‪ ،‬ﻭﻳﺘﻢ ﻫﺬﺍ ﻟﺘﺤﺪﻳﺪ ﻣﺪﻯ ﺍﻟﺘﻮﺍﻓﻖ ﻭﺍﻟﺘﻄﺎﺑﻖ ﺑﲔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﻘﺪﻣﺔ ﺑﺎﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻟﻮﺍﻗﻊ‬
‫ﺍﻟﻔﻌﻠﻲ ﰲ ﺿﻮء ﺍﳌﻌﺎﻳﲑ ﺍﳌﻘﺮﺭﺓ ﻭﺗﺒﻠﻴﻎ ﺍﻷﻃﺮﺍﻑ ﺍﳌﻌﻨﻴﺔ ﺑﻨﺘﺎﺋﺞ ﺍﳌﺮﺍﺟﻌﺔ‪.5‬‬

‫ﺛ ﺎ ﻧ ﻴ ﺎ ‪ :‬ﺃﳘ ﻴﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ‬

‫ﺗﺘﺠ ﻠﻰ ﺃﳘ ﻴﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ﻣ ﻦ ﺧ ﻼ ﻝ ﺍﻟﻔ ﺌﺎﺕ ﺍﻟﱵ ﺗﻌ ﺘﻤ ﺪ ﻋ ﻠﻰ ﺗﻘ ﺮ ﻳﺮ ﺍﳌ ﺪ ﻗﻖ ﻻ ﺳ ﺘﺨ ﺪ ﺍﻣﻪ ﰲ ﺍﲣ ﺎﺫ ﺍﻟﻘ ﺮ ﺍﺭ ﺍﺕ ﻣ ﻌ ﻴﻨﺔ ﻣ ﺜﻞ ﺍﻹ ﺩ ﺍﺭ ﺓ‬

‫ﻭﺍﻟﺒﻨﻮﻙ ﻭﺍﳌﺆﺳﺴﺎﺕ ﺍﳊﻜﻮﻣﻴﺔ ﻭﻏﲑﻫﺎ‪ ،‬ﻭﳝﻜﻦ ﺗﻮﺿﻴﺢ ﺫﻟﻚ ﻓﻴﻤﺎ ﻳﻠﻲ‪:6‬‬

‫‪ . 1‬ﺑﺎ ﻟﻨﺴ ﺒ ﺔ ﻟﻠ ﻤ ﺆ ﺳ ﺴ ﺔ ‪ :‬ﻣ ﺼ ﺪ ﺭ ﺃﺳ ﺎﺳ ﻲ ﻟﻠﻤ ﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌﻌ ﺘﻤ ﺪ ﺓ ﻳﺘﻢ ﺍﳊ ﺼ ﻮ ﻝ ﻋ ﻠﻴﻬ ﺎ ﻣ ﻦ ﺧ ﻼ ﻝ ﻣ ﻠﺨ ﺼ ﺎﺕ ﺍﻟﻘ ﻮ ﺍﺋﻢ ﺍﳌ ﺎﻟﻴﺔ ﻋ ﻠﻰ ﻓﺘﺮ ﺍﺕ‬
‫ﺩ ﻭ ﺭ ﻳﺔ ‪ ،‬ﺃﺳ ﺎﺱ ﻟﺘﻮ ﻓﲑ ﺍﻟﻀ ﻮ ﺍﺑﻂ ﻭ ﺍﻟﺮ ﻗﺎﺑﺔ ﺍﻟﺪ ﺍﺧ ﻠﻴﺔ ﻭ ﺍﻻ ﺷ ﺮ ﺍﻑ ﻋ ﻠﻰ ﺍﳌ ﻮ ﻇ ﻔ ﲔ ﻭ ﺻ ﺤ ﺔ ﺍﻟﺪ ﻓﺎﺗﺮ ﻭ ﺍﻟﺴ ﺠ ﻼ ﺕ ‪.‬‬

‫‪ 1‬ﳏﻤﺪ ﺍﲪﺪ ﺧﻠﻴﻞ‪" ،‬ﺍﳌﺮﺍﺟﻌﺔ ﻭﺍﻟﺮﻗﺎﺑﺔ ﺍﳌﺤﺎﺳﺒﻴﺔ"‪ ،‬ﺩﺍﺭ ﺍﳉﺎﻣﻌﺎﺕ ﺍﳌﺼﺮﻳﺔ‪ ،‬ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‪ ،‬ﻣﺼﺮ‪ ،‬ﺹ‪.8_2‬‬
‫‪ 2‬ﺳﺠﻌﻲ ﻟﻄﻔﻲ‪ ،‬ﺳﻜﻼﻝ ﻧﻮﺭ ﺩﻳﻦ‪" ،‬ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﻇﻞ ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ"‪ ،‬ﺃﻃﺮﻭﺣﺔ ﻟﻨﻴﻞ ﺩﻛﺘﻮﺭﺍﻩ‪ ،‬ﺟﺎﻣﻌﺔ ﺑﻠﺤﺎﺝ ﺑﺸﲑ‪،‬‬
‫ﻋﲔ ﺗﻮﻣﺸﻨﺖ‪ ،2009،‬ﺹ‪.2‬‬
‫‪ 3‬ﻋﺒﺪ ﺍﻟﺮﺯﺍﻕ ﳏﻤﺪ ﻋﺜﻤﺎﻥ‪" ،‬ﺃﺻﻮﻝ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻟﻠﻤﺮﺣﻠﺔ ﺍﻟﺜﺎﻟﺜﺔ"‪ ،‬ﺃﻋﻀﺎء ﻣﻨﻈﻤﺔ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺮﺑﻴﺔ‪ ،‬ﻗﺴﻢ ﺍﳌﺤﺎﺳﺒﺔ‪ ،1999 ،‬ﺹ‪.18‬‬
‫‪ 4‬ﺃﲪﺪ ﻗﺎﻳﺪ ﻧﻮﺭ ﺍﻟﺪﻳﻦ‪" ،‬ﺍﻟﺘﺪﻗﻴﻖ ﺍﳌﺤﺎﺳﱯ ﻭﻓﻖ ﺍﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ"‪ ،‬ﺩﺍﺭ ﺟﻨﺎﻥ ﻟﻠﻨﺸﺮ ﻭﺗﻮﺯﻳﻊ‪ ،‬ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ‪ ،‬ﺍﻷﺭﺩﻥ‪ ،2015 ،‬ﺹ‪.15‬‬
‫‪ 5‬اﻟﻣؤﺳﺳﺔ اﻟﻌﺎﻣﺔ ﻟﻠﺗﻌﻠﯾم اﻟﻔﻧﻲ واﻟﺗدرﯾب اﻟﻣﮭﻧﻲ‪ " ،‬ﻣراﺟﻌﺔ و ﻣراﻗﺑﺔ داﺧﻠﯾﺔ‪ -‬اﻟﻣراﺟﻌﺔ اﻟﺧﺎرﺟﯾﺔ"‪ ،‬اﻹدارة اﻟﻌﺎﻣﺔ ﻟﺗﺻﻣﯾم و ﺗطوﯾر اﻟﻣﻧﺎھﺞ‪،‬‬
‫اﻟﺳﻌودﯾﺔ‪ ،‬ص‪.2‬‬
‫‪ 6‬ﺩﻛﺘﻮﺭ ﻋﻠﻲ ﺑﻦ ﳛﻲ‪" ،‬ﺍﻟﺘﺪﻗﻴﻖ ﺍﳌﺎﱄ ﻭﺍﳌﺤﺎﺳﱯ ﺍﻹﻃﺎﺭ ﺍﻟﻨﻈﺮﻱ ﻭﺍﻟﻌﻠﻤﻲ"‪ ،‬ﺩﺍﺭ ﻧﺰﻫﺔ ﺍﻻﻟﺒﺎﺏ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ ،‬ﻏﺮﺩﺍﻳﺔ‪ ،2023 ،‬ﺹ‪32‬ﺹ‪.33‬‬
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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫‪ . 2‬ﺑﺎ ﻟﻨﺴ ﺒ ﺔ ﻹ ﺩ ﺍﺭ ﺓ ‪ :‬ﺗﻌ ﺘﻤ ﺪ ﺍﻹ ﺩ ﺍﺭ ﺓ ﺍﻟﻜ ﻠﻴﺔ ﻋ ﻠﻰ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﰲ ﻭ ﺿ ﻊ ﺍﳋ ﻄ ﻂ ﻭ ﻣ ﺮ ﺍﻗﺒﺔ ﺗﻨﻔ ﻴﺬ ﻫ ﺎ ﻭ ﺍﲣ ﺎﺫ ﺍﻟﻘ ﺮ ﺍﺭ ﺍﺕ ﺍﳌ ﻼ ﺋﻤ ﺔ‪،‬‬
‫ﻭ ﺫ ﻟ ﻚ ﻣ ﻦ ﺧ ﻼ ﻝ ﺗ ﻘ ﻴ ﻴ ﻢ ﺗ ﻠ ﻚ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﻭ ﲢ ﺪ ﻳ ﺪ ﺍ ﻻ ﳓ ﺮ ﺍ ﻓ ﺎ ﺕ ﻭ ﺍ ﺳ ﺒ ﺎ • ﺎ ﻭ ﻭ ﺿ ﻊ ﺍ ﳊ ﻠ ﻮ ﻝ ﺍﳌ ﻨ ﺎ ﺳ ﺒ ﺔ ﻟ ﺘ ﺤ ﻘ ﻴ ﻖ ﺍ ﻫ ﺪ ﺍﻑ ﺍﳌ ﺸ ﺮ ﻭ ﻉ ‪.‬‬

‫‪.3‬ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﻼﻙ ﻭﺍﳌﺴﺘﺨﺪﻣﲔ‪ :‬ﺗﻠﺠﺄ ﻫﺬﻩ ﺍﻟﻄﺎﺋﻔﺔ ﺍﱃ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺘﻌﻤﺪﺓ‪ ،‬ﻭﺗﻌﺘﻤﺪ ﻋﻠﻰ ﺑﺒﻴﺎﻧﺎ~ﺎ ﳌﻌﺮﻓﺔ ﺍﻟﻮﺿﻊ ﺍﳌﺎﱄ‬
‫ﻟ ﻠ ﻮ ﺣ ﺪ ﺍ ﺕ ﺍ ﻻ ﻗ ﺘ ﺼ ﺎ ﺩ ﻳ ﺔ ﻭ ﺗ ﻘ ﻴ ﻴ ﻢ ﻣ ﺘ ﺎ ﻧ ﺔ ﻣ ﺮ ﻛ ﺰ ﻫ ﺎ ﺍ ﳌ ﺎ ﱄ ‪ ،‬ﻻ ﲣ ﺎﺫ ﻗ ﺮ ﺍﺭ ﺍﺕ ﺗﻮ ﺟ ﻴﻪ ﻣ ﺪ ﺧ ﺮ ﺍ~ ﻢ ﻭ ﺍﺳ ﺘﺜ ﻤ ﺎ ﺭ ﺍ~ ﻢ ﺍﳌ ﻮ ﺟ ﻬ ﺔ ﻭ ﺍ ﻟ ﱵ ﲢ ﻘ ﻖ ﳍ ﻢ ﺃ ﻛ ﱪ‬
‫ﻋ ﺎ ﺋ ﺪ ﳑ ﻜ ﻦ ‪ ،‬ﻭ ﻟ ﻀ ﻤ ﺎ ﻥ ﲪ ﺎ ﻳ ﺔ ﻣ ﺪ ﺧ ﺮ ﺍ ﺕ ﺍﳌ ﺴ ﺘ ﺜ ﻤ ﺮ ﻳ ﻦ ﻳ ﺘ ﺤ ﺘ ﻢ ﺍﻥ ﺗ ﻜ ﻮ ﻥ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﺍﳌ ﻮ ﺿ ﺤ ﺔ ﺑ ﺎ ﻟ ﻘ ﻮ ﺍ ﺋ ﻢ ﺍﳌ ﺎ ﻟ ﻴ ﺔ ﺩ ﻗ ﻴ ﻘ ﺔ ﻭ ﺻ ﺤ ﻴ ﺤ ﺔ ‪.‬‬

‫‪ . 4‬ﺑﺎ ﻟﻨﺴ ﺒ ﺔ ﻟﻠ ﺪ ﺍﺋﻨﲔ ﻭ ﺍﳌ ﺪ ﻳﻨﲔ ‪ :‬ﻳﻌ ﺘﻤ ﺪ ﺍﻟﺪ ﺍﺋﻨﻮ ﻥ ﻋ ﻠﻰ ﺗﻘ ﺮ ﻳﺮ ﺍﳌ ﺪ ﻗﻖ ﻣ ﻦ ﺍﺟ ﻞ ﺳ ﻼ ﻣ ﺔ ﻭ ﺻ ﺤ ﺔ ﺍﻟﻘ ﻮ ﺍﺋﻢ ﺍﳌ ﺎﻟﻴﺔ ‪ ،‬ﻭ ﻳﻘ ﻮ ﻣ ﻮ ﻥ ﺑﺘﺤ ﻠﻴﻠﻬ ﺎ ﻟﻠﺘﺄﻛ ﺪ‬
‫ﻣ ﻦ ﻣ ﺼ ﺪ ﺍ ﻗ ﻴ ﺔ ﺣ ﺴ ﺎ ﺑ ﺎ ﺕ ﺍﳌ ﺮ ﻛ ﺰ ﺍﳌ ﺎ ﱄ ﻭ ﺍ ﻟ ﻘ ﺪ ﺭ ﺓ ﻋ ﻠ ﻰ ﺍ ﻟ ﻮ ﻓ ﺎ ء ﺑ ﺎ ﻻ ﻟ ﺘ ﺰ ﺍﻡ ﻗ ﺒ ﻞ ﺍ ﻟﺸ ﺮ ﻭ ﻉ ﰲ ﻣ ﻨ ﺢ ﺍ ﻻ ﺋ ﺘ ﻤ ﺎ ﻥ ﺍ ﻟ ﺘ ﺠ ﺎ ﺭ ﻱ ﻭ ﺍ ﻟ ﺘ ﻮ ﺳ ﻊ ﻓ ﻴ ﻪ ‪.‬‬

‫‪ . 5‬ﺑﺎ ﻟﻨﺴ ﺒ ﺔ ﻟﻠ ﺒﻨ ﻮ ﻙ ﻭ ﻣ ﺆ ﺳ ﺴ ﺎ ﺕ ﺍﻹ ﻗ ﺮ ﺍﺽ ﺍﻷ ﺧ ﺮ ﻯ ‪ :‬ﺗﻠﻌ ﺐ ﻫ ﺬ ﻩ ﺍﻟﻔ ﺌﺔ ﺩ ﻭ ﺭ ﺍ ﻫ ﺎﻣ ﺎ ﰲ ﺍﻟﺘﻤ ﻮ ﻳﻞ ﻗﺼ ﲑ ﺍﻻ ﺟ ﻞ ﻟﻠﻤ ﺸ ﺮ ﻭ ﻋ ﺎﺕ ﳌﻘ ﺎﺑﻠﺔ‬

‫ﺍﺣ ﺘﻴﺎﺟ ﺎﺕ ﻭ ﺗﻮ ﺳ ﻌ ﺎ~ ﺎ‪.‬‬

‫‪ . 6‬ﺑﺎ ﻟﻨﺴ ﺒ ﺔ ﻟﻠ ﻤ ﺆ ﺳ ﺴ ﺎ ﺕ ﺍﳊ ﻜ ﻮ ﻣ ﻴ ﺔ ‪ :‬ﺗﻌ ﺘﻤ ﺪ ﻫ ﺬ ﻩ ﺍﻟﻔ ﺌﺔ ﻋ ﻠﻰ ﺍﻟﻘ ﻮ ﺍﺋﻢ ﺍﳌ ﺎﻟﻴﺔ ﻭ ﺗﻘ ﺮ ﻳﺮ ﺍﳌ ﺪ ﻗﻖ ﻟﻠﺘﺨ ﻄ ﻴﻂ ﻭ ﺍﳌﺘﺎﺑﻌ ﺔ ﻭ ﺍﻻ ﺷ ﺮ ﺍﻑ ﻭ ﺍﻟﺮ ﻗﺎﺑﺔ ﻋ ﻠﻰ‬
‫ﺍﻟﻮ ﺣ ﺪ ﺍﺕ ﺍﻻ ﻗ ﺘﺼ ﺎﺩ ﻳ ﺔ ‪ ،‬ﻭ ﺗﺄﻛ ﻴﺪ ﺍﻟﺘﺰ ﺍﻣ ﻬ ﺎ ﺑﺎﻟﻘ ﻮ ﺍﻧﲔ ﻭ ﺍﻟﻠﻮ ﺍﺋﺢ ﻭ ﺍﻟﺘﻌ ﻠﻴﻤ ﺎ ﺕ ﻭ ﺍﻹ ﺟ ﺮ ﺍء ﺍﺕ ﻭ ﺍﻟﺘﻮ ﺟ ﻴﻬ ﺎ ﺕ ‪ ،‬ﻭ ﻋ ﺪ ﻡ ﺍﻻ ﻟﺘﺰ ﺍﻡ ﺑﺎﳋ ﻄ ﻂ‬
‫ﺍﳌ ﻮ ﺿ ﻮ ﻋ ﺔ ‪ ،‬ﻭ ﲢ ﺪ ﻳ ﺪ ﺍﻻ ﳓ ﺮ ﺍﻓ ﺎ ﺕ ﻭ ﺍﺳ ﺒﺎ • ﺎ‬

‫ﺍ ﻟ ﻔ ﺮ ﻉ ﺍ ﻟ ﺜ ﺎ ﱐ ‪ :‬ﺃ ﻫ ﺪ ﺍﻑ ﻭ ﺃ ﻧ ﻮ ﺍ ﻉ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬

‫ﺃ ﻭ ﻻ ‪ :‬ﺃﻫ ﺪ ﺍﻑ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ‬

‫ﻳﺴﻌﻰ ﺍﻟﺘﺪﻗﻴﻖ ﺍﱃ ﲢﻘﻴﻖ ﻋﺪﺓ ﺍﻫﺪﺍﻑ ﻭﳝﻜﻦ ﺍﻥ ﳒﺰﺋﻬﺎ ﳉﺰﺋﲔ ﻛﻤﺎ ﻳﻠﻲ‪:1‬‬

‫• ﻭ ﻳ ﻜ ﻤ ﻦ ﺍﳍ ﺪ ﻑ ﺍﻷ ﺳ ﺎﺳ ﻲ ﻣ ﻦ ﻋ ﻤ ﻠﻴﺔ ﺍﳌ ﺮ ﺍﺟ ﻌ ﺔ ﻫ ﻮ ﺍﺑﺪ ﺍء ﺍﻟﺮ ﺃﻱ ﺍﻟﻔ ﲏ ﺍﳌ ﺤ ﺎﻳﺪ ﻋ ﻠﻰ ﺻ ﺪ ﻕ ﺗﻌ ﺒﲑ ﺍﻟﻘ ﻮ ﺍﺋﻢ ﺍﳌ ﺎﻟﻴ ﺔ ﻟﻨﺘﻴﺠ ﺔ‬

‫ﺍﻻ ﻋ ﻤ ﺎﻝ ﻭ ﺍﳌ ﺮ ﻛ ﺰ ﺍﳌ ﺎ ﱄ ‪ ،‬ﻭ ﻓ ﻘ ﺎ ﻟﻠ ﻤ ﺒﺎﺩ ﺉ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ ﺍﳌ ﺘﻌ ﺎ ﺭ ﻑ ﻋ ﻠﻴﻬ ﺎ ﻭ ﺍﳌ ﻘ ﺒﻮ ﻟ ﺔ ﻗ ﺒﻮ ﻻ ﻋ ﺎﻣ ﺎ‪.‬‬
‫• ﺍﻣ ﺪ ﺍﺩ ﺇﺩ ﺍﺭ ﺓ ﺍﳌ ﺆ ﺳ ﺴ ﺔ ﺍﻭ ﺍﻟﺸ ﺮ ﻛ ﺔ ﺑﺎﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻋ ﻦ ﻧﻈ ﺎﻡ ﺍﻟﺮ ﻗ ﺎﺑ ﺔ ﺍﻟ ﺪ ﺍﺧ ﻠﻴ ﺔ ‪ ،‬ﻭ ﺑﻴﺎﻥ ﺃﻭ ﺟ ﻪ ﺍﻟﻘ ﺼ ﻮ ﺭ ﻓ ﻴﻪ ‪ ،‬ﻭ ﺫ ﻟﻚ ﻣ ﻦ ﺧ ﻼ ﻝ‬
‫ﺍﻟﺘﻮ ﺻ ﻴﺎ ﺕ ﺍﻟﱵ ﻳﻘ ﺪ ﻣ ﻬ ﺎ ﺍﳌ ﺮ ﺍﺟ ﻊ ﰲ ﺗﻘ ﺮ ﻳﺮ ﻩ ﻣ ﻦ ﺍﺟ ﻞ ﲢ ﺴ ﲔ ﺃﺩ ﺍء ﻫ ﺬ ﺍ ﺍﻟﻨﻈ ﺎﻡ ‪.‬‬
‫• ﺍﻣﺪﺍﺩ ﻣﺴﺘﺨﺪﻣﻲ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﺎﻟﻴﺔ ﻣﻦ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻭﺍﻟﺪﺍﺋﻨﲔ ﻭﺍﻟﺒﻨﻮﻙ ﻭﺍﻟﺪﻭﺍﺋﺮ ﺍﳊﻜﻮﻣﻴﺔ ﺍﳌﻌﻨﻴﺔ ﻭﻏﲑﻫﻢ ﺑﺎﻟﺒﻨﺎﻳﺎﺕ ﺍﳌﺎﻟﻴﺔ‬
‫ﺍﳌ ﻮ ﺛﻮ ﻗ ﺔ ‪ ،‬ﻟﺘﺴ ﺎ ﻋ ﺪ ﻫ ﻢ ﰲ ﺍﲣ ﺎﺫ ﺍﻟﻘ ﺮ ﺍﺭ ﺍﺕ ﺍﳌ ﻨﺎ ﺳ ﺒ ﺔ ‪.‬‬
‫• ﺍﻟﺘﺤ ﻘ ﻖ ﻣ ﻦ ﺍﻟﻮ ﺟ ﻮ ﺩ ‪ :‬ﺃﻱ ﺍﻥ ﺍﻷ ﺻ ﻮ ﻝ ﻭ ﺍﳋ ﺼ ﻮ ﻡ ﻭ ﺍﻻ ﻟﺘﺰ ﺍﻣ ﺎ ﺕ ﻣ ﻮ ﺟ ﻮ ﺩ ﺓ ﻓﻌ ﻼ ﰲ ﺗ ﺎ ﺭ ﻳ ﺦ ﻣ ﻌ ﲔ ‪.‬‬

‫‪ 1‬ﻋﻼء ﺩﻳﻦ ﺻﺎﱀ ﳏﻤﻮﺩ ﻋﻮﺩﺓ‪" ،‬ﺃﺛﺮ ﻣﻨﻬﺞ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﻘﺎﺋﻢ ﻋﻠﻰ ﳐﺎﻃﺮ ﺍﻻﻋﻤﺎﻝ ﻋﻠﻰ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ"‪ ،‬ﺿﻤﻦ ﻣﺘﻄﻠﺒﺎﺕ ﺍﺳﺘﻜﻤﺎﻝ ﺩﻭﺭﺓ‬
‫ﻣﺎﺟﺴﺘﲑ‪ ،‬ﺟﺎﻣﻌﺔ ﺑﻐﺪﺍﺩ‪ ،‬ﻗﺴﻢ ﺍﳌﺤﺎﺳﺒﺔ‪ ،‬ﺍﻟﻌﺮﺍﻕ‪ ،2011 ،‬ﺹ‪.54_53‬‬
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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫‪ -‬ﺍ ﻟ ﺘ ﺤ ﻘ ﻖ ﻣ ﻦ ﺍ ﻻ ﻛ ﺘ ﻤ ﺎ ﻝ ‪ :‬ﻳ ﻌ ﲏ ﻛ ﺎ ﻓ ﺔ ﺍ ﻷ ﺻ ﻮ ﻝ ﻭ ﺍﳋ ﺼ ﻮ ﻡ ﻭ ﺍﳌ ﺼ ﺮ ﻭ ﻓ ﺎ ﺕ ﻭ ﺍﻻ ﻳ ﺮ ﺍﺩ ﺍ ﺕ ﻗ ﺪ ﰎ ﻗ ﻴ ﺪ ﻫ ﺎ ﰲ ﺩ ﻓ ﺎ ﺗ ﺮ ﻭ ﺳ ﺠ ﻼ ﺕ ﻛ ﺎ ﻣ ﻠ ﺔ ‪ ،‬ﻭ ﺍ ﻧ ﻪ ﻻ‬

‫ﻳﻮ ﺟ ﺪ ﻋ ﻤ ﻠﻴﺎﺕ ﻏ ﲑ ﻣﺴ ﺠ ﻠﺔ‪.‬‬

‫• ﺍﻟﺘﺤ ﻘ ﻖ ﻣ ﻦ ﺍﳌ ﻠﻜ ﻴ ﺔ ‪ :‬ﻳﻌ ﲏ ﺍﻥ ﻛ ﺎ ﻓ ﺔ ﺍﻷ ﺻ ﻮ ﻝ ﻭ ﺍﳌ ﻤ ﺘﻠﻜ ﺎ ﺕ ﳑ ﻠﻮ ﻛ ﺔ ﻟﻠ ﻤ ﺆ ﺳ ﺴ ﺔ ﰲ ﺗﺎﺭ ﻳﺦ ﻣ ﻌ ﲔ ‪ ،‬ﻭ ﺍﻥ ﺍﳋ ﺼ ﻮ ﻡ ﺍﻭ ﺍﻻ ﻟﺘﺰ ﺍﻣ ﺎ ﺕ‬

‫ﲤ ﺜﻞ ﺍﻟﺘﺰ ﺍﻣ ﺎ ﺣ ﻘ ﻴﻘ ﻴﺎ ﻋ ﻠﻰ ﺍﳌ ﺆ ﺳ ﺴ ﺔ ﰲ ﺗﺎﺭ ﻳﺦ ﻣ ﻌ ﻴﲔ ‪.‬‬
‫• ﺍﻟﺘ ﺤ ﻘ ﻖ ﻣ ﻦ ﺍﻟﺘﻘ ﻴﻴﻢ ‪ :‬ﺍﻥ ﺍﻷ ﺻ ﻮ ﻝ ﻭ ﺍﳋ ﺼ ﻮ ﻡ ﻗﺪ ﰎ ﺗﻘ ﻴﻴﻤ ﻬ ﺎ ﻭ ﻗﻴﺪ ﻫ ﺎ ﺑﻘ ﻴﻤ ﺘﻬ ﺎ ﺍﳌﻼ ﺋﻤ ﺔ‪.‬‬
‫• ﺍﻟﺘﺤ ﻘ ﻖ ﻣ ﻦ ﻋ ﺮ ﺽ ﺍﻟﻘ ﻮ ﺍﺋﻢ ﺍﳌ ﺎﻟﻴ ﺔ ﺑﺼ ﺪ ﻕ ﻭ ﻋ ﺪ ﺍﻟ ﺔ ‪ :‬ﺍﻥ ﻛ ﺎ ﻓ ﺔ ﻣ ﻜ ﻮ ﻧﺎ ﺕ ﺍﻟﻘ ﻮ ﺍﺋﻢ ﺍﳌ ﺎﻟﻴ ﺔ ﻗ ﺪ ﰎ ﺍﻹ ﻓ ﺼ ﺎﺡ ﻋ ﻨﻬ ﺎ ﻭ ﻋ ﺮ ﺿ ﻬ ﺎ ﺑﺼ ﻮ ﺭ ﺓ‬
‫ﺳ ﻠﻴﻤ ﺔ‪ ،‬ﻭ ﻓﻘ ﺎ ﻟﻠﻤ ﺘﻄ ﻠﺒﺎﺕ ﺍﻟﻘ ﺎﻧﻮ ﻧﻴﺔ ﻭ ﺍﳌ ﻬ ﻨﻴﺔ ﺫ ﺍﺕ ﺍﻟﺼ ﻠ ﺔ‪.‬‬
‫• ﺍ ﻟ ﺘ ﺤ ﻘ ﻖ ﻣ ﻦ ﺷ ﺮ ﻋ ﻴ ﺔ ﻭ ﺻ ﺤ ﺔ ﺍ ﻟ ﻌ ﻤ ﻠ ﻴ ﺎ ﺕ ﺍ ﳌ ﺎ ﻟ ﻴ ﺔ ‪ :‬ﺃ ﻱ ﺍﻥ ﻛ ﺎ ﻓ ﺔ ﺍ ﻷ ﺻ ﻮ ﻝ ﻭ ﺍ ﳋ ﺼ ﻮ ﻡ ﻭ ﺍ ﳌ ﺼ ﺮ ﻭ ﻓ ﺎ ﺕ ﻭ ﺍ ﻻ ﻳ ﺮ ﺍ ﺩ ﺍ ﺕ ﻗ ﺪ ﰎ ﺍ ﺣ ﺘ ﺴ ﺎ ﺏ‬
‫ﻗ ﻴ ﻤ ﺘ ﻬ ﺎ ﺑ ﺪ ﻗ ﺔ ‪ ،‬ﻭ ﰎ ﺍ ﻋ ﺘ ﻤ ﺎ ﺩ ﻫ ﺎ ﻣ ﻦ ﺍﻟﺴ ﻠ ﻄ ﺔ ﺍﳌ ﺨ ﺘ ﺼ ﺔ ﻗ ﺎ ﻧ ﻮ ﻧ ﺎ ﻭ ﻓ ﻘ ﺎ ﳌ ﺘ ﻄ ﻠ ﺒ ﺎ ﺕ ﺍﻟ ﻘ ﻮ ﺍ ﻧ ﲔ ﻭ ﺍﻟ ﻠ ﻮ ﺍ ﺋ ﺢ ﻭ ﺍﻟ ﻨ ﻈ ﻢ ﺍﻟ ﻨ ﺎ ﻓ ﺬ ﺓ ‪ ،‬ﻭ ﲤ ﺖ ﰲ‬
‫ﺍ ﻷ ﻏ ﺮ ﺍ ﺽ ﻭ ﺍ ﻻ ﻋ ﻤ ﺎ ﻝ ﺍ ﻟ ﺮ ﲰ ﻴ ﺔ ﺍ ﻟ ﱵ ﲢ ﻘ ﻖ ﺃ ﻫ ﺪ ﺍ ﻓ ﻬ ﺎ‪.‬‬
‫ﺛ ﺎ ﻧ ﻴ ﺎ ‪ :‬ﺃﻧﻮ ﺍﻉ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ‬
‫ﻫﻨﺎﻙ ﺃﻧﻮﺍﻉ ﻣﺘﻌﺪﺩﺓ ﻟﻠﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ ﲣﺘﻠﻒ ﺑﺎﺧﺘﻼﻑ ﺍﳌﻌﻴﺎﺭ ﺍﻟﺬﻱ ﻳﻨﻈﺮ ﻣﻦ ﺧﻼﻟﻪ ﺍﱃ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‪:1‬‬
‫‪ .1‬ﺍﳌﺮﺍﺟﻌﺔ ﺍﳋﺎﺻﺔ ﻭﺍﳌﺮﺍﺟﻌﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ :‬ﺗﺘﻢ ﺍﳌﺮﺍﺟﻌﺔ ﺍﳋﺎﺻﺔ ﺗﻠﺒﻴﺔ ﻟﻄﻠﺐ ﺷﺨﺺ ﻳﻬﺘﻢ ﺑﻨﺘﺎﺋﺠﻬﺎ ﻣﻊ ﻋﺪﻡ ﻭﺟﻮﺩ ﺍﻟﺘﺰﺍﻡ‬
‫ﻗﺎﻧﻮ ﱐ ﳍ ﺎ‪.‬‬
‫‪ .2‬ﺍﳌﺮﺍﺟﻌﺔ ﺍﻟﺸﺎﻣﻠﺔ ﻭﺍﳌﺮﺍﺟﻌﺔ ﺍﻻﺧﺘﻴﺎﺭﻳﺔ‪ :‬ﺍﳌﺮﺍﺟﻌﺔ ﺍﻟﺸﺎﻣﻠﺔ ﻫﻲ ﺍﻟﱵ ﺗﺘﻨﺎﻭﻝ ﲨﻴﻊ ﺍﳌﻔﺮﺩﺍﺕ ﺍﻭ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﱵ ﻳﻠﺰﻡ ﺍﻟﺮﺟﻮﻉ‬
‫ﺍﻟﻴﻬ ﺎ ﻹ ﺑﺪ ﺍء ﺭ ﺍﻱ ﻓ ﲏ ﰲ ﺍﻟﻘ ﻮ ﺍﺋﻢ ﺍﳌ ﺎﻟﻴ ﺔ ﻓ ﺎﺫ ﺍ ﻛ ﺎﻥ ﺍﳌ ﺮ ﺍﺟ ﻊ ﺃﺻ ﺪ ﺭ ﻓﺤ ﺺ ﺣ ﺴ ﺎ ﺑ ﺎ ﺕ ﺍ ﻟ ﻌ ﻤ ﻼ ء ﻓ ﺎ ﻥ ﺍ ﳌ ﺮ ﺍ ﺟ ﻌ ﺔ ﺍ ﻟ ﺸ ﺎ ﻣ ﻠ ﺔ ﺗ ﻨ ﺼ ﺐ‬
‫ﲨ ﻴ ﻊ ﺍﻷ ﺭ ﺻ ﺪ ﺓ ﻭ ﺍﻟﻌ ﻤ ﻠ ﻴﺎ ﺕ ﺍﻟﱵ ﺃﺩ ﺕ ﺍﻟﻴﻬ ﺎ ﺑﺎ ﻟﻨﺴ ﺒ ﺔ ﻟﻜ ﻞ ﺭ ﺻ ﻴ ﺪ ﻣ ﻨﻬ ﺎ ﻋ ﻠﻰ ﺣ ﺪ ﻩ ‪.‬‬

‫‪1‬ﻋﺒﺪ ﺍﻟﺴﻼﻡ ﻋﺒﺪ ﺍﷲ‪ ،‬ﻭﺳﻌﻴﺪ ﺃﺑﻮ ﺳﺮﻋﺔ‪" ،‬ﺍﻟﺘﻜﺎﻣﻞ ﺑﲔ ﺍﳌﺮﺍﺟﻌﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻭﺍﳌﺮﺍﺟﻌﺔ ﺍﳋﺎﺭﺟﻴﺔ"‪ ،‬ﺭﺳﺎﻟﺔ ﻣﻘﺪﻣﺔ ﻟﻨﻴﻞ ﺷﻬﺎﺩﺓ ﻣﺎﺟﺴﺘﲑ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ‪،3‬‬

‫‪ ،2010‬ﺹ‪.26_22‬‬

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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﺍﻟﻔﺮﻉ ﺍﻟﺜﺎﻟﺚ‪ :‬ﻧﺒﺬﺓ ﻋﻦ ﻣﻌﺎﻳﲑ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ ﻭﺧﻄﻮﺍﺗﻪ‬

‫ﺃﻭﻻ‪ :‬ﺍﳌﻌﺎﻳﲑ ﻭﻫﻲ‪:1‬‬

‫ﺍﳌ ﻌ ﺎﻳﲑ ﺍﻟﻌ ﺎﻣ ﺔ ‪:‬‬ ‫‪.1‬‬

‫• ﻣ ﻌ ﻴﺎ ﺭ ﺍﻟﺘﺄ ﻫ ﻴﻞ ﺍﻟﻌ ﻠ ﻤ ﻲ ﻭ ﺍﻟﻌ ﻤ ﻠ ﻲ ‪ :‬ﻟﻜ ﻲ ﻳﺘ ﻢ ﺍ ﻟ ﻔ ﺤ ﺺ ﻭ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺑ ﺪ ﺭ ﺟ ﺔ ﻣ ﻘ ﺒ ﻮ ﻟ ﺔ ﻭ ﻣ ﻼ ﺋ ﻤ ﺔ ﻓ ﺈ ﻥ ﺍ ﳌ ﺪ ﻗ ﻖ ﳚ ﺐ ﺍ ﻥ ﻳ ﺘ ﻮ ﻓ ﺮ ﻟ ﺪ ﻳ ﻪ ﻛ ﻞ‬

‫ﻣ ﻦ ﺍﻟﺘﻌ ﻠ ﻴ ﻢ ﻭ ﺍﳋ ﱪ ﺓ ‪.‬‬
‫• ﺍﻻ ﲡ ﺎﻩ ﺍﻟﻌ ﻘ ﻠﻲ ﺍﳌ ﺤ ﺎﻳﺪ ‪ :‬ﻳﺘﻄ ﻠ ﺐ ﻫ ﺬ ﺍ ﻣ ﻦ ﺍﳌ ﺪ ﻗﻖ ﺍﻟﺘﻤ ﺴ ﻚ ﺑﺎﺳ ﺘﻘ ﻼ ﻟﻪ ﻭ ﺣ ﻴﺎﺩ ﻩ‪ ،‬ﻭ ﺫ ﻟﻚ ﺣ ﱴ ﻳﺘﻤ ﻜ ﻦ ﻣ ﻦ ﺃﺩ ﺍء ﻣ ﻬ ﻤ ﺘﻪ‬
‫ﲟ ﻮ ﺿ ﻮ ﻋ ﻴﺔ ﻭ ﺩ ﻭ ﻥ ﲢ ﻴﺰ ‪.‬‬
‫• ﺍﻟﻌ ﻨﺎﻳ ﺔ ﺍﳌ ﻬ ﻨﻴ ﺔ ﺍﻟﻮ ﺍﺟ ﺒ ﺔ ‪ :‬ﳚ ﺐ ﻋ ﻠﻰ ﺍﳌ ﺪ ﻗﻖ ﺑﺬ ﻝ ﺍﻟﻌ ﻨﺎﻳ ﺔ ﺍﳌ ﻬ ﻨﻴ ﺔ ﺍﳌ ﻌ ﻘ ﻮ ﻟ ﺔ ﰲ ﲨ ﻴ ﻊ ﻣ ﺮ ﺍﺣ ﻞ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ﺣ ﱴ ﻳﺒﻌ ﺪ ﻧﻔ ﺴ ﻪ ﻣ ﻦ ﺃ ﻳ ﺔ‬
‫ﻣﺴ ﺎﺋﻠﺔ ﻗﺪ ﻳﺘﻌﺮ ﺽ ﳍ ﺎ ﺇﺫ ﺍ ﻣ ﺎ ﻗﺼ ﺮ ﰲ ﺑﺬ ﻝ ﻫ ﺬ ﻩ ﺍﻟﻌ ﻨﺎﻳﺔ‪.‬‬
‫‪ .2‬ﻣﻌﺎﻳﲑ ﺍﻟﻌﻤﻞ ﺍﳌﻴﺪﺍﱐ‪:‬‬
‫• ﺍﻻ ﺷ ﺮ ﺍﻑ ﻭ ﺍﻟﺘﺨ ﻄ ﻴﻂ ﺍﳌ ﻨﺎﺳ ﺐ ‪ :‬ﻋ ﻠﻰ ﺍﳌ ﺪ ﻗﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ﺍﻥ ﻳﻌ ﺪ ﺧ ﻄ ﺔ ﻣ ﻼ ﺋﻤ ﺔ ﻟﺘﻨﻔ ﻴﺬ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘﺪ ﻗ ﻴﻖ ‪ ،‬ﻣ ﻦ ﺣ ﻴﺚ ﺗﻮ ﺯ ﻳﻊ‬
‫ﻭ ﺍﻟﻮ ﻗﺖ ﺍﳌﺘﺎﺡ ﻟﻌ ﻤ ﻠﻴ ﺔ ﺍﻻ ﺧ ﺘﺒﺎﺭ ﺍﺕ ﺍﳌ ﻄ ﻠﻮ ﺑ ﺔ ‪ ،‬ﻭ ﻛ ﺬ ﻟﻚ ﲣ ﺼ ﻴﺺ ﺍﻟﻌ ﺪ ﺩ ﺍﳌ ﻨﺎﺳ ﺐ ﻣ ﻦ ﺍﳌﺴ ﺎﻋ ﺪ ﻳﻦ ﻣ ﻊ ﺿ ﺮ ﻭ ﺭ ﺓ ﲢ ﻘ ﻴﻖ‬
‫ﺍﻻ ﺷ ﺮ ﺍﻑ ﺍﳌ ﻼ ﺋﻢ ﳍ ﻢ ﻟﻠﺘﺄﻛ ﺪ ﻣ ﻦ ﺗﻨﻔ ﻴﺬ ﺍﳋ ﻄ ﺔ ﺍﳌ ﻮ ﺿ ﻮ ﻋ ﺔ ﺑﻄ ﺮ ﻳﻘ ﺔ ﻛ ﺎﻣ ﻠ ﺔ ﻭ ﻓﻘ ﺎ ﳌﺴ ﺘﻮ ﻯ ﺍﻷ ﺩ ﺍء ﺍﳌ ﺘﻔ ﻖ ﻋ ﻠﻴﻪ ‪.‬‬
‫• ﺗﻘ ﻴﻴﻢ ﻧﻈ ﺎﻡ ﺍﻟﺮ ﻗﺎﺑﺔ ﺍﻟﺪ ﺍﺧ ﻠﻴﺔ‪ :‬ﻳﻄ ﻠﺐ ﺍﳌ ﺪ ﻗﻖ ﻋ ﻨﺪ ﺑﺪ ء ﻣ ﺮ ﺍﺟ ﻌ ﺘﻪ ﺗﻘ ﺮ ﻳﺮ ﺍ ﻣ ﻔ ﺼ ﻼ ﻋ ﻦ ﻧﻈ ﺎﻡ ﺍﻟﺮ ﻗ ﺎﺑ ﺔ ﺍﻟﺪ ﺍﺧ ﻠﻴ ﺔ ﻭ ﻳﻌ ﺘﻤ ﺪ ﺍﻟﺘﻘ ﺮ ﻳﺮ‬
‫ﻣ ﻦ ﺍﳌ ﺴ ﺆ ﻭ ﻟﲔ ﰲ ﺍﳌ ﺆ ﺳ ﺴ ﺔ ‪ ،‬ﻭ ﳝ ﺜﻞ ﻧﻘ ﻄ ﺔ ﺍﻟﺒ ﺪ ﺍﻳ ﺔ ﻟﻠ ﻤ ﺮ ﺍﺟ ﻊ ﰲ ﺩ ﺭ ﺍﺳ ﺔ ﻧﻈ ﺎﻡ ﺍﻟﺮ ﻗ ﺎ ﺑ ﺔ ﺍﻟ ﺪ ﺍﺧ ﻠ ﻴ ﺔ ﻟﻴﻘ ﺮ ﺭ ﻣ ﺎ ﺇﺫ ﺍ ﺃ ﻣ ﻜ ﻨﻪ ﺍﻻ ﻋ ﺘ ﻤ ﺎﺩ‬
‫ﻋ ﻠ ﻴ ﻪ ﺍ ﻭ ﻏ ﲑ ﺫ ﻟ ﻚ ‪ .‬ﻭ ﻣ ﻨ ﻪ ﻓ ﺈ ﻥ ﻣ ﻬ ﻨ ﺔ ﺍﳌ ﺪ ﻗﻖ ﻫ ﻲ ﺍﳌ ﺘﺎ ﺑﻌ ﺔ ﻭ ﻟﻴﺴ ﺖ ﺩ ﺭ ﺍﺳ ﺔ ﺍﻟﺘﻘ ﺮ ﻳﺮ ﺍﳌ ﻜ ﺘﻮ ﺏ ‪.‬‬
‫• ﻛ ﻔ ﺎ ﻳ ﺔ ﺍﺩ ﻟ ﺔ ﺍﻻ ﺛﺒﺎ ﺕ ‪ :‬ﻟﺘ ﺤ ﻘ ﻴﻖ ﻫ ﺬ ﺍ ﺍﳌ ﻌ ﻴﺎ ﺭ ﳚ ﺐ ﺍﻟﻨﻈ ﺮ ﺍﱃ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺑ ﺄ ‪ Ê‬ﺎ ﻭ ﺳ ﻴ ﻠ ﺔ ﺍ ﻭ ﻋ ﻤ ﻠ ﻴ ﺔ ﻣ ﻨ ﺘ ﻈ ﻤ ﺔ ﻭ ﻣ ﺘ ﻜ ﺎ ﻣ ﻠ ﺔ ﻟ ﺘ ﺠ ﻤ ﻴ ﻊ ﺍ ﻷ ﺩ ﻟ ﺔ ‪،‬‬
‫ﻭ ﺍﳍ ﺪ ﻑ ﻣ ﻦ ﺍﻟﺘﺪ ﻗﻴﻖ ﻫ ﻮ ﺍﺑﺪ ﺍء ﺭ ﺃﻱ ﻓﲏ ﳏ ﺎﻳﺪ ﰲ ﻣ ﺪ ﻯ ﺻ ﺤ ﺔ ﺍﻟﻘ ﻮ ﺍﺋﻢ ﺍﳌ ﺎﻟﻴﺔ ﻭ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ‪.‬‬
‫‪ .3‬ﻣﻌﺎﻳﲑ ﺍﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ‪:‬‬
‫• ﳚ ﺐ ﺍ ﻥ ﻳ ﺒ ﲔ ﺍ ﻟ ﺘ ﻘ ﺮ ﻳ ﺮ ﻣ ﺎ ﺇ ﺫ ﺍ ﻛ ﺎ ﻧ ﺖ ﺍ ﻟ ﻘ ﻮ ﺍ ﺋ ﻢ ﺍﳌ ﺎ ﻟ ﻴ ﺔ ﻗ ﺪ ﺍ ﻋ ﺪ ﺕ ﻃ ﺒ ﻘ ﺎ ﻟ ﻠ ﻤ ﺒ ﺎ ﺩ ﺉ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﺍﳌ ﺘ ﻌ ﺎ ﺭ ﻑ ﻋ ﻠ ﻴ ﻬ ﺎ ‪.‬‬
‫• ﳚ ﺐ ﺍﻥ ﻳﺒﲔ ﺍﻟﺘﻘ ﺮ ﻳﺮ ﻣ ﺎ ﺇﺫ ﺍ ﻛ ﺎﻧﺖ ﺍﳌ ﺒﺎﺩ ﺉ ﻗ ﺪ ﻃ ﺒﻘ ﺖ ﰲ ﺍﻟﻔ ﺘﺮ ﺓ ﺍﳌ ﺎﻟﻴ ﺔ ﺍﳌ ﻌ ﻴﻨ ﺔ ﺑﺎﳊ ﺴ ﺎﺑﺎﺕ ﺍﳋ ﺘﺎﻣ ﻴ ﺔ ‪ ،‬ﺑﻨﻔ ﺲ ﻃ ﺮ ﻳﻘ ﺔ ﺍﻟﻔ ﺘﺮ ﺓ‬
‫ﺍﻟﺴ ﺎﺑﻘ ﺔ ‪.‬‬
‫• ﺗﻌ ﺘﱪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻮ ﺍﺭ ﺩ ﺓ ﰲ ﺍﻟﻘ ﻮ ﺍﺋﻢ ﺍﳌ ﺎﻟﻴﺔ ﻣ ﻌ ﱪ ﺓ ﺗﻌ ﺒﲑ ﺍ ﻛ ﺎﻓﻴﺔ ﻋ ﻤ ﺎ ﺗﺘﻀ ﻤ ﻨﻪ ﻫ ﺬ ﻩ ﺍﻟﻘ ﻮ ﺍﺋﻢ ﻣ ﻦ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎﺕ ‪ ،‬ﻣ ﺎﱂ ﻳﺮ ﺩ ﰲ ﺍﻟﺘﻘ ﺮ ﻳﺮ‬
‫ﻣ ﺎ ﻳﺸ ﲑ ﺍﱃ ﺧ ﻼ ﻑ ﺫ ﻟﻚ ‪.‬‬

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‫ﺏ ﺩ‪ .‬ﻋﻠﻲ ﺑﻦ ﳛﻲ‪ ،‬ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ‪ ،‬ﺹ‪.77_74‬‬

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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﺛﺎﻧﻴﺎ‪ :‬ﺧﻄﻮﺍﺕ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ ﻭﻫﻲ‪:1‬‬

‫‪ . 1‬ﻗ ﺒ ﻮ ﻝ ﺍﳌ ﻬ ﻤ ﺔ ﻭ ﲣ ﻄ ﻴﻂ ﻋ ﻤ ﻠ ﻴ ﺔ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ‪ :‬ﺗﻌ ﺪ ﻣ ﺮ ﺣ ﻠ ﺔ ﺍﻟﻘ ﺒﻮ ﻝ ﺑ ﺎ ﻟ ﻐ ﺔ ﺍﻷ ﳘ ﻴ ﺔ ﻭ ﻗﺮ ﺍﺭ ﺍﳌ ﺪ ﻗﻖ ﻳﻌ ﺪ ﺣ ﺎ ﲰ ﺎ ﻻ ﺭ ﺟ ﻌ ﺔ ﻓ ﻴﻪ ﰲ ﺣ ﺎﻻ ﺕ‬
‫ﺧ ﺎﺻ ﺔ‪ ،‬ﻭ ﻭ ﺟ ﺐ ﻋ ﻠﻰ ﻣ ﺪ ﻗﻖ ﺍﻟﺘﺨ ﻄ ﻴﻂ ﺍﳉ ﻴﺪ ﻟﻌ ﻤ ﻠﻴﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ‪ ،‬ﻷ ﻥ ﻫ ﺬ ﺍ ﺍﻻ ﺟ ﺮ ﺍء ﲟ ﺜﺎﺑﺔ ﺧ ﺮ ﻳﻄ ﺔ ﺍﻟﻄ ﺮ ﻳﻖ ﻟﺘﻨﻔ ﻴﺬ ﺍﳌ ﻬ ﻤ ﺔ‪ ،‬ﻭ ﺗﺆ ﺛﺮ‬
‫ﰲ ﳒ ﺎ ﺣ ﻬ ﺎ ﻭ ﻋ ﺪ ﻣ ﻪ ‪ .‬ﻭ ﺗ ﻜ ﻮ ﻥ ﺇ ﺟ ﺮ ﺍء ﺍ ﺕ ﻋ ﱪ ﻣ ﺮ ﺍ ﺣ ﻞ ﻭ ﻫ ﻲ ‪ :‬ﺇ ﺟ ﺮ ﺍ ء ﺍ ﺕ ﺍ ﻟ ﺘ ﻌ ﺎ ﻗ ﺪ ؛ ﲣ ﻄ ﻴ ﻂ ﻋ ﻤ ﻠ ﻴ ﺔ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ؛ ﺃ ﻭ ﺭ ﺍ ﻕ ﺍ ﻟ ﻌ ﻤ ﻞ ﰲ‬
‫ﺍﻟﺘﺪ ﻗ ﻴﻖ ‪.‬‬
‫‪ . 2‬ﺍﺩ ﻟﺔ ﺍﻻ ﺛﺒﺎﺕ ﻭ ﺗﻘ ﻴﻴﻢ ﻧﻈ ﺎﻡ ﺍﻟﺮ ﻗﺎﺑ ﺔ ﺍﻟﺪ ﺍﺧ ﻠﻴ ﺔ ‪ :‬ﻭ ﻫ ﻲ ﻣﻦ ﺍﻫ ﻢ ﻭ ﺍﺟ ﺒﺎﺕ ﺍﻟﺘﺪ ﻗﻴﻖ ﰲ ﺗﺄﻛ ﻴﺪ ﺻ ﺤ ﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻮ ﺍﺭ ﺩﺓ ﰲ ﺩ ﻓﺎﺗﺮ‬
‫ﻭ ﺳ ﺠ ﻼ ﺕ ‪ ،‬ﻭ ﻗﻮ ﺍﺋﻢ ﺍﳌ ﺎﻟﻴﺔ‪ ،‬ﻭ ﺗ ﺼ ﻨ ﻒ ﺃﺩ ﻟﺔ ﺍﻻ ﺛﺒﺎﺕ ﺍﱃ ﺳ ﺘ ﺔ ﺃﻧﻮ ﺍﻉ ﳝ ﻜ ﻦ ﺣ ﺼ ﺮ ﻫ ﺎ ﰲ ‪ :‬ﺩ ﻟﻴﻞ ﺍﻻ ﺛﺒﺎﺕ ﺍﳌ ﺎﺩ ﻱ ؛ ﺍﻟﺘﺄﻛ ﻴﺪ ﺍﺕ‬
‫ﺍﳋ ﺎﺭ ﺟ ﻴﺔ؛ ﺍﻟﺪ ﻟﻴﻞ ﺍﳊ ﺴ ﺎﰊ ؛ ﺍﻟﺘﻮ ﺛﻴﻖ ﺍﳌﺴ ﺘﻨ ﺪ ﻱ ؛ ﺍﻻ ﻗ ﺮ ﺍﺭ ﺍﺕ ﺍﳌ ﻘ ﺪ ﻣ ﺔ ﻣ ﻦ ﻃ ﺮ ﻑ ﻣ ﻮ ﻇ ﻔ ﻲ ﺍﻟﻌ ﻤ ﻴﻞ ؛ ﺍﻹ ﺟ ﺮ ﺍء ﺍﺕ ﺍﻟﺘ ﺤ ﻠﻴﻠﻴ ﺔ ‪.‬‬
‫ﻭ ﺗ ﻜ ﻮ ﻥ ﻋ ﱪ ﻣ ﺮ ﺍ ﺣ ﻞ ﻫ ﻲ‪ :‬ﺃ ﺩ ﻟ ﺔ ﺍ ﻻ ﺛ ﺒ ﺎ ﺕ ﰲ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ؛ ﺍ ﺧ ﺘ ﺒ ﺎ ﺭ ﺍ ﻟ ﺮ ﻗ ﺎ ﺑ ﺔ ﺍ ﻟ ﺪ ﺍ ﺧ ﻠ ﻴ ﺔ ؛ ﺍ ﻻ ﺧ ﺘ ﺒ ﺎ ﺭ ﺍ ﺕ ﺍ ﻷ ﺳ ﺎ ﺳ ﻴ ﺔ ﻟ ﻠ ﻌ ﻤ ﻠ ﻴ ﺎ ﺕ‬
‫ﺍﳌ ﺎﻟﻴ ﺔ ؛ ﺍﺳ ﺘﻨﺘﺎ ﺟ ﺎ ﺕ ﺗﻘ ﻴﻴ ﻢ ﻧﻈ ﺎﻡ ﺍﻟﺮ ﻗ ﺎﺑ ﺔ ﺍﻟ ﺪ ﺍﺧ ﻠﻴ ﺔ ‪.‬‬
‫‪ .3‬ﺗﻨﻔﻴﺬ ﺍﻹﺟﺮﺍءﺍﺕ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﻭﺍﻻﺧﺘﺒﺎﺭﺍﺕ ﺍﻟﺘﻔﺼﻴﻠﻴﺔ ﻟﻸﺭﺻﺪﺓ‪ :‬ﻭﺗﻜﻮﻥ ﺑﻌﺪ ﺇ‪Ê‬ﺎء ﺍﳌﺪﻗﻖ ﻟﻠﺪﺭﺍﺳﺔ ﻭﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﻨﻬﺎﺋﻲ ﻟﻨﻈﺎﻡ‬
‫ﺍﻟﺮ ﻗ ﺎﺑ ﺔ ﺍﻟﺪ ﺍﺧ ﻠﻴ ﺔ ‪ ،‬ﻳﺸ ﺮ ﻉ ﰲ ﺗ ﺘ ﻔ ﻴ ﺪ ﺍﻹ ﺟ ﺮ ﺍء ﺍﺕ ﺍﻟﺘﺤ ﻠﻴﻠﻴ ﺔ ﻟﻠﺘﺄﻛ ﺪ ﻣ ﻦ ﺻ ﺤ ﺔ ﻋ ﻨﺎ ﺻ ﺮ ﺍﻟﻘ ﻮ ﺍﺋﻢ ﺍﳌ ﺎﻟﻴ ﺔ ‪ ،‬ﻭ ﻧﺬ ﻛ ﺮ ﺑﻌ ﺾ ﺁ ﻟﻴﺎ ﺕ‬
‫ﻭ ﺿ ﻮ ﺍ ﺑ ﻂ ﺗ ﻨ ﻔ ﻴ ﺬ ﺍ ﻹ ﺟ ﺮ ﺍء ﺍ ﺕ ﺍ ﻟ ﺘ ﺤ ﻠ ﻴ ﻠ ﻴ ﺔ ﻭ ﺍ ﻻ ﺧ ﺘ ﺒ ﺎ ﺭ ﺍ ﺕ ﺍ ﻟ ﺘ ﻔ ﺼ ﻴ ﻠ ﻴ ﺔ ﻷ ﺭ ﺻ ﺪ ﺓ ﺣ ﺴ ﺎ ﺑ ﺎ ﺕ ‪ :‬ﲢ ﺪ ﻳ ﺪ ﺁ ﺛ ﺎ ﺭ ﺗ ﻘ ﻴ ﻴ ﻢ ﻧ ﻈ ﺎ ﻡ ﺍ ﻟ ﺮ ﻗ ﺎ ﺑ ﺔ ﺍ ﻟ ﺪ ﺍ ﺧ ﻠ ﻴ ﺔ‬
‫ﻋ ﻠ ﻰ ﻧ ﻮ ﻋ ﻴ ﺔ ﻓ ﺤ ﺺ ﺍ ﳊ ﺴ ﺎ ﺑ ﺎ ﺕ ؛ ﺇ ﺟ ﺮ ﺍء ﺍ ﺕ ﺗ ﺪ ﻗ ﻴ ﻖ ﻋ ﻨ ﺎ ﺻ ﺮ ﺣ ﺴ ﺎ ﺏ ﺍ ﻟ ﻨ ﺘ ﺎ ﺋ ﺞ ﺍ ﻭ ﺣ ﺴ ﺎ ﺑ ﺎ ﺕ ﺍ ﻟ ﺘ ﺴ ﻴ ﲑ ؛ ﺗ ﺪ ﻗ ﻴ ﻖ ﺍ ﻟ ﻘ ﻮ ﺍ ﺋ ﻢ ﺍ ﳌ ﺎ ﻟ ﻴ ﺔ‬
‫ﻛ ﻮ ﺣ ﺪ ﺓ ﻭ ﺍﺣ ﺪ ﺓ ‪.‬‬
‫‪ .4‬ﺍﺳﺘﻨﺘﺎﺟﺎﺕ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺗﻘﺮﻳﺮ ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ‪ :‬ﻭﰲ ﺍﻷﺧﲑ ﻳﺘﻢ ﺍﺧﺘﺘﺎﻡ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻣﻬﻤﺎ ﺍﺧﺘﻠﻒ ﺣﺠﻤﻬﺎ ﻭﻧﻮﻋﻬﺎ‬
‫ﻭ ﻣ ﻀ ﻤ ﻮ ‪ Ê‬ﺎ ﺑﺘﺤ ﺮ ﻳﺮ ﺍﳌ ﺪ ﻗﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪ ،‬ﺗﻘ ﺮ ﻳﺮ ﳛ ﺘﻮ ﻱ ﻋ ﻠﻰ ﺭ ﺍﻱ ﻓﲏ ﳏ ﺎﻳﺪ ﺣ ﻮ ﻝ ﺻ ﺤ ﺔ ﻭ ﺳ ﻼ ﻣ ﺔ ﺍﻟﻘ ﻮ ﺍﺋﻢ ﺍﳌ ﺎﻟﻴﺔ ﻭ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ‬
‫ﺍﳌ ﻮ ﺟ ﻮ ﺩ ﺓ ﻭ ﻣ ﺪ ﻯ ﺗﻄ ﺎﺑﻘ ﻬ ﺎ ﻣ ﻊ ﻭ ﺿ ﻌ ﻴﺔ ﺍﳌ ﺆ ﺳ ﺴ ﺔ‪ ،‬ﻭ ﺗﻜ ﻮ ﻥ ﻋ ﺒﺎﺭ ﺓ ﻋ ﻦ ‪ ،‬ﺍﻻ ﺣ ﺪ ﺍﺙ ﺍﻟﻼ ﺣ ﻘ ﺔ ﻭ ﻣ ﺪ ﻯ ﻣﺴ ﺆ ﻭ ﻟﻴﺔ ﺍﳌ ﺪ ﻗﻖ ﻋ ﻨﻬ ﺎ؛‬
‫ﺍﻟﺘﻘ ﺮ ﻳﺮ ﻋ ﻦ ﺍﳌ ﻘ ﺎﺭ ﻧﺎ ﺕ ﻭ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺮ ﺍﻓﻘ ﺔ ﻟﻠﻘ ﻮ ﺍﺋﻢ ﺍﳌ ﺎﻟﻴ ﺔ ؛ ﺗﻘ ﺮ ﻳﺮ ﺍﳌ ﺪ ﻗﻖ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﻇﻞ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫ﺳ ﻨﺘﻄ ﺮ ﻕ ﰲ ﻫ ﺬ ﺍ ﺍﳌ ﻄ ﻠ ﺐ ﻋ ﻦ ﺍﳌ ﻌ ﺎﻳﲑ ﻭ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌ ﻨﻈ ﻤ ﺔ ﻟﻠﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ﰲ ﻇ ﻞ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎﺕ ﰒ ﻧﻨﺘﻘ ﻞ ﺍﱃ ﺃﺳ ﺎﻟﻴﺐ‬
‫ﻭ ﺇﺟ ﺮ ﺍء ﺍﺕ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ﰲ ﻇ ﻞ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ‪ ،‬ﻭ ﰲ ﺍﻷ ﺧ ﲑ ﺳ ﻨﺘﺤ ﺪ ﺙ ﻋ ﻦ ﺃﺛﺮ ﻭ ﳐ ﺎﻃ ﺮ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ‬
‫ﻋ ﻠﻰ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪.‬‬

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‫ﻋﻠﻲ ﺑﻦ ﳛﻲ‪ ،‬ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ‪ ،‬ﺹ ‪154_148‬‬
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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﺍ ﻟ ﻔ ﺮ ﻉ ﺍ ﻻ ﻭ ﻝ ‪ :‬ﺍﳌ ﻌ ﺎﻳﲑ ﻭ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﺍ ﳌ ﻨ ﻈ ﻤ ﺔ ﻟ ﻠ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ﰲ ﺑ ﻴ ﺌ ﺔ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ‬

‫ﻟﻘ ﺪ ﺍﻫ ﺘﻤ ﺖ ﺍﳍ ﻴﺌﺎﺕ ﻭ ﺍﳌ ﻨﻈ ﻤ ﺎﺕ ﺍﳌ ﻬ ﻨﻴ ﺔ ﻭ ﺍﻟﺪ ﻭ ﻟﻴ ﺔ ﺑﺘﻮ ﻓﲑ ﺍﻷ ﺳ ﺲ ﻭ ﺍﻻ ﺭ ﺷ ﺎﺩ ﺍﺕ ﺍﳌ ﺘﻌ ﻠﻘ ﺔ ﺑﺎﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ﰲ ﻇ ﻞ‬

‫ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ‪ ،‬ﺧ ﺎ ﺻ ﺔ ﺍ ﻻ ﲢ ﺎ ﺩ ﺍ ﻟ ﺪ ﻭ ﱄ ﻟ ﻠ ﻤ ﺤ ﺎ ﺳ ﺒ ﲔ ﻭ ﺍ ﻟ ﺬ ﻱ ﺃ ﺻ ﺪ ﺭ ﳎ ﻤ ﻮ ﻋ ﺔ ﻣ ﻦ ﺍﳌ ﻌ ﺎﻳﲑ ﻭ ﺑﻴﺎﻧﺎ ﺕ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ﺍﻟ ﺪ ﻭ ﻟﻴ ﺔ ‪ ،‬ﻭ ﻣ ﻦ ﻫ ﺬ ﻩ‬
‫ﺍﳌﻌﺎﻳﲑ ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﻣﺎ ﻳﻠﻲ‪:1‬‬

‫ﺳﻨﺔ ‪ 1987‬ﺃﺻﺪﺭ ﳎﻠﺲ ﻣﻌﺎﻳﲑ ﻭﺍﻟﺘﺄﻛﻴﺪ ﺍﻟﺪﻭﱄ )‪ (IAASB‬ﻣﻦ ﺧﻼﻝ ﺗﻄﺒﻴﻘﺎﺕ ﺍﻟﺘﺪﻗﻴﻖ )‪ (IAPSC‬ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ‪:‬‬

‫‪ Ö‬ﺍﻟﺒﻴﺎﻥ ﺭﻗﻢ ‪ :1001‬ﺑﻴﺌﺔ ﺃﻧﻈﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﻮﺳﺒﺔ – ﺃﻧﻈﻤﺔ ﺍﳊﻮﺍﺳﻴﺐ ﺍﻟﺸﺨﺼﻴﺔ ﺍﳌﺴﺘﻘﻠﺔ؛‬
‫‪ Ö‬ﺍﻟﺒﻴﺎﻥ ﺭﻗﻢ ‪ :1002‬ﺑﻴﺌﺔ ﺃﻧﻈﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﻮﺳﺒﺔ – ﺃﻧﻈﻤﺔ ﺍﳊﻮﺍﺳﻴﺐ ﺍﳌﺒﺎﺷﺮﺓ؛‬
‫‪ Ö‬ﺍﻟﺒﻴﺎﻥ ﺭﻗﻢ ‪ :1003‬ﺑﻴﺌﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﻮﺳﺒﺔ – ﺃﻧﻈﻤﺔ ﻗﺎﻋﺪﺓ ﺍﻟﺒﻴﺎﻧﺎﺕ؛‬
‫ﻳﺴ ﺘﻌ ﺮ ﺽ ﻣ ﻦ ﺧ ﻼ ﳍ ﺎ ﺗ ﺪ ﻗ ﻴﻖ ﻧﻈ ﻢ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴ ﺔ ﻭ ﺍﻻ ﻟﻜ ﺘﺮ ﻭ ﻧﻴ ﺔ ‪ ،‬ﻣ ﻦ ﺣ ﻴ ﺚ ﺗﻨﻮ ﻉ ﻫ ﺬ ﻩ ﺍﻟﻨﻈ ﻢ ‪ ،‬ﻣ ﻜ ﻮ ﻧﺎ ﺕ ﻭ ﺧ ﺼ ﺎﺋﺺ ﻛ ﻞ‬
‫ﻧ ﻮ ﻉ ﻣ ﻨ ﻬ ﺎ ‪ ،‬ﻭ ﻛ ﺬ ﻟ ﻚ ﺍ ﻟ ﻀ ﻮ ﺍ ﺑ ﻂ ﺍ ﻟ ﺮ ﻗ ﺎ ﺑ ﻴ ﺔ ﺍ ﳌ ﻼ ﺋ ﻤ ﺔ ﻟ ﻜ ﻞ ﻧ ﻮ ﻉ ﻣ ﻦ ﺍ ﻹ ﺟ ﺮ ﺍ ء ﺍ ﺕ ﺍ ﻟ ﻮ ﺍ ﺟ ﺐ ﺍ ﻋ ﺘ ﻤ ﺎ ﺩ ﻫ ﺎ ﻣ ﻦ ﻃ ﺮ ﻑ ﻣ ﺪ ﻗ ﻖ ﺍﳊ ﺴ ﺎ ﺑ ﺎ ﺕ ﻟ ﺘ ﺪ ﻗ ﻴﻖ‬
‫ﻛ ﻞ ﻧ ﻮ ﻉ ؛ ﻫ ﺬ ﻩ ﺍﻟﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﻻ ﺗﺸ ﻜ ﻞ ﻣ ﻌ ﺎ ﻳﲑ ﻟ ﻠ ﺘ ﺪ ﻗ ﻴﻖ ﰲ ﺣ ﺪ ﺫ ﺍ~ ﺎ ﻭ ﻟﻴﺴ ﺖ ﳍ ﺎ ﺻ ﻼ ﺣ ﻴ ﺔ ﺍﳌ ﻌ ﻴ ﺎ ﺭ ‪ ،‬ﺑﻞ ﺗﻌ ﺘﱪ ﻣ ﻼ ﺣ ﻖ ﻟﺒﻌ ﺾ ﺍﳌ ﻌ ﺎ ﻳﲑ ﺫ ﺍﺕ‬
‫ﺍﻟﻌ ﻼ ﻗ ﺔ ﲢ ﺘ ﻮ ﻱ ﻋ ﻠ ﻰ ﺇ ﺭ ﺷ ﺎ ﺩ ﺍ ﺕ ﻟ ﻜ ﻴ ﻔ ﻴ ﺔ ﺗ ﻄ ﺒ ﻴ ﻖ ﺑ ﻌ ﺾ ﺍ ﳌ ﻌ ﺎ ﻳ ﲑ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳉ ﻮ ﺍ ﻧ ﺐ ﺍ ﻻ ﻟ ﻜ ﺘ ﺮ ﻭ ﻧ ﻴ ﺔ ﻟ ﻨ ﻈ ﻢ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ‪.‬‬

‫ﻭﺳﻨﺔ ‪ 1991‬ﺍﺗﺒﻊ ﳎﻠﺲ ﻣﻌﺎﻳﲑ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺍﻟﺘﺄﻛﻴﺪ ﺍﻟﺪﻭﱄ ﺍﻟﺴﺎﺑﻘﺔ ﺑﺎﻟﺒﻴﺎﻥ ﺭﻗﻢ ‪ 1008‬ﻣﻮﺳﻮﻡ ﺏ " ﺗﻘﺪﻳﺮ ﺍﳌﺨﺎﻃﺮ‬
‫ﻭﺍﻟﻀﺒﻂ ﺍﻟﺪﺍﺧﻠﻲ – ﺧﻮﺍﺹ ﻭﺍﻋﺘﺒﺎﺭﺍﺕ ﻷﻧﻈﻤﺔ ﻣﻌﻠﻮﻣﺎﺕ ﺗﺴﺘﻌﻤﻞ ﺍﳊﺎﺳﻮﺏ "‪ ،‬ﻭﻫﻮ ﺑﻴﺎﻥ ﻣﻠﺤﻖ ﲟﻌﻴﺎﺭ ﺍﻟﺪﻭﱄ ﺭﻗﻢ ‪400‬‬
‫ﺍﳌ ﻮ ﺳ ﻮ ﻡ ﺏ " ﺗﻘ ﺪ ﻳﺮ ﺍﳌ ﺨ ﺎﻃ ﺮ ﻭ ﺍﻟ ﻀ ﺒﻂ ﺍﻟ ﺪ ﺍﺧ ﻠﻲ " ‪ ،‬ﺍﳍ ﺪ ﻑ ﻣ ﻨﻪ ﺷ ﺮ ﺡ ﻛ ﻴﻔ ﻴ ﺔ ﺗﻘ ﻴﻴ ﻢ ﺇﺟ ﺮ ﺍء ﺍﺕ ﺍﻟﺮ ﻗ ﺎﺑ ﺔ ﺍﻟ ﺪ ﺍﺧ ﻠﻴ ﺔ ﺍﳌ ﺘﻌ ﻠﻘ ﺔ ﺑﺎ ﳉ ﻮ ﺍﻧ ﺐ‬
‫ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﻭﻛﻴﻔﻴﺔ ﺗﻘﺪﻳﺮ ﺍﳌﺨﺎﻃﺮ ﺍﳌﺮﺗﺒﻄﺔ •ﺎ‪ .‬ﻛﻤﺎ ﻗﺎﻡ ﺳﻨﺔ ‪ 1997‬ﺑﺈﺻﺪﺍﺭ ﺍﻟﺒﻴﺎﻥ ﺍﻟﺪﻭﱄ ﺭﻗﻢ ‪ 1009‬ﺍﳌﻮﺳﻮﻡ ﺏ " ﻃﺮﻕ‬
‫ﺍﻟﺘﺪ ﻗ ﻴﻖ ﲟ ﺴ ﺎﻋ ﺪ ﺓ ﺍﳊ ﺎﺳ ﻮ ﺏ " ‪ ،‬ﲝ ﻴﺚ ﻳﺘﻨﺎﻭ ﻝ ﻣ ﻮ ﺿ ﻮ ﻉ ﺍﻟﺘﺪ ﻗ ﻴﻖ ﺍﻻ ﻟﻜ ﺘﺮ ﻭ ﱐ ﻭ ﻫ ﻮ ﺍﺳ ﺘﻌ ﻤ ﺎﻝ ﺍﳊ ﺎﺳ ﻮ ﺏ ﻭ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ‬
‫ﻛ ﻮ ﺳ ﻴﻠ ﺔ ﻟﺘﻨﻔ ﻴ ﺬ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ‪.‬‬

‫ﻭﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﲟﻌﺎﻳﲑ ﺍﻟﺘﺪﻗﻴﻖ‪ ،‬ﻓﻘﺪ ﺃﺻﺪﺭ ﳎﻠﺲ ﻣﻌﺎﻳﲑ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺍﻟﺘﺄﻛﻴﺪ ﺍﻟﺪﻭﱄ )‪ (IAASB‬ﺳﻨﺔ ‪ ،1997‬ﻣﻦ ﺧﻼﻝ ﳉﻨﺔ‬
‫ﻣﻌﺎﻳﲑ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﻭﱄ ﺭﻗﻢ ‪ 401‬ﺍﳌﻮﺳﻢ ﺏ " ﺍﻟﺘﺪﻗﻴﻖ ﰲ ﺑﻴﺌﺔ ﺃﻧﻈﻤﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ "‪ ،‬ﻭﻛﺎﻥ ﺍﻟﻐﺮﺽ ﻣﻨﻪ ﺗﻮﻓﲑ ﺇﺭﺷﺎﺩﺍﺕ‬
‫ﻟﺘﺪ ﻗﻴﻖ ﻧﻈ ﻢ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﺍﻻ ﻟﻜ ﺘﺮ ﻭ ﻧﻴ ﺔ ﻣ ﻬ ﻤ ﺎ ﻛ ﺎﻥ ﻧﻮ ﻋ ﻬ ﺎ‪ ،‬ﻛ ﻤ ﺎ ﺑﲔ ﻫ ﺬ ﺍ ﺍﳌ ﻌ ﻴﺎﺭ ﺍﻥ ﺍﳍ ﺪ ﻑ ﺍﻟﻌ ﺎﻡ ﻭ ﻧﻄ ﺎﻕ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘﺪ ﻗ ﻴﻖ ﱂ‬
‫ﺗﺘﻐ ﲑ ﰲ ﻫ ﺬ ﻩ ﺍﻟﺒﻴﺌﺔ‪ ،‬ﺑﻞ ﺗﺄﺛﺮ ﺕ ﻣ ﻨﻬ ﺠ ﻴﺔ ﺃﺩ ﺍء ﻋ ﻤ ﻠﻴﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ﻓﻘﻂ ‪ ،‬ﻣ ﻦ ﺇﺟ ﺮ ﺍء ﺍﺕ ﻭ ﺍﺧ ﺘﺒﺎﺭ ﺍﺕ ﺗﺘﻼ ءﻡ ﻭ ﺍﻟﺒﻴﺌﺔ ﺍﻻ ﻟﻜ ﺘﺮ ﻭ ﻧﻴﺔ ‪.‬‬

‫‪ 1‬ﺑﻮﺭﻛﺎﻳﺐ ﳏﻤﺪ ﻋﺒﺪ ﺍﳌﺠﻴﺔ‪" ،‬ﻣﺘﻄﻠﺒﺎﺕ ﺗﺪﻗﻴﻖ ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﻋﻠﻰ ﺿﻮء ﺍﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ"‪ ،‬ﺟﺎﻣﻌﺔ ﲬﻴﺲ ﻣﻠﻴﺎﻧﺔ‪ ،‬ﳎﻠﺔ ﺍﻻﻗﺘﺼﺎﺩ‬
‫ﺍﳉﺪﻳﺪ‪ ،‬ﺍﻟﻌﺪﺩ‪ ،12‬ﺍﳌﺠﻠﺪ‪ ،2015 ،1‬ﺹ‪.270‬‬
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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﺍ ﻟ ﻔ ﺮ ﻉ ﺍ ﻟ ﺜ ﺎ ﱐ ‪ :‬ﺃﺳ ﺎﻟﻴﺐ ﻭ ﺇﺟ ﺮ ﺍء ﺍﺕ ﺍﻟﺘﺪ ﻗﻴﻖ ﰲ ﻇ ﻞ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴ ﺔ‬

‫ﺃ ﻭ ﻻ ‪ :‬ﺃﺳ ﺎﻟﻴﺐ ﺍﻟﺘﺪ ﻗﻴﻖ ﰲ ﻇ ﻞ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ‬

‫ﺑﺴ ﺒ ﺐ ﺍﻟﺘﻄ ﻮ ﺭ ﺍﻟﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻲ ﺍﻟﺬ ﻱ ﻋ ﺮ ﻓ ﺘﻪ ﺑﻴﺌ ﺔ ﺍﳌ ﺤ ﺎﺳ ﺒ ﺔ ﺍﻻ ﻟﻜ ﺘﺮ ﻭ ﻧﻴ ﺔ ﺗﻐ ﲑ ﺕ ﺍﻷ ﺳ ﺎﻟﻴ ﺐ ﺍﻟﱵ ﻳﺘﺒﻌ ﻬ ﺎ ﺍﳌ ﺪ ﻗﻖ ﰲ ﺗﻨﻔ ﻴ ﺬ ﻣ ﻬ ﺎﻣ ﻪ ‪ ،‬ﻓﻘ ﺪ‬
‫ﰲ‪:1‬‬ ‫ﻳﻠﺠ ﺄ ﺍﳌ ﺪ ﻗﻖ ﺍﱃ ﻫ ﺬ ﻩ ﺍﻷ ﺳ ﺎﻟﻴﺐ ﺍﳌﻌ ﺮ ﻭ ﻓﺔ ﰲ ﻫ ﺬ ﺍ ﺍﳌﺠ ﺎﻝ ‪ ،‬ﻭ ﺗﺘﻤ ﺜﻞ‬

‫‪ .1‬ﺃﺳﻠﻮﺏ ﺍﻟﺘﺪﻗﻴﻖ ﺣﻮﻝ ﺍﳊﺎﺳﻮﺏ‪ :‬ﻫﻮ ﺃﺣﺪ ﻣﺪﺍﺧﻞ ﺍﻟﺘﺪﻗﻴﻖ ﻭﻳﻄﻠﻖ ) ‪Computer The Around‬‬
‫‪ (Auditing‬ﻋﻠﻴﻪ ﰲ ﻇﻞ ﺍﻷﻧﻈﻤﺔ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﳌﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﺍﻟﺬﻱ ﻳﺮﻛﺰ ﻋﻠﻰ ﺍﳌﺪﺧﻼﺕ ﻭﺍﳌﺨﺮﺟﺎﺕ ﻓﻘﻂ‪،‬‬
‫ﻭ ﻳﻬ ﻤ ﻞ ﺍﳉ ﺎﻧﺐ ﺍﳌﺘﻌ ﻠﻖ ﺑﺎﳌﻌ ﺎﳉ ﺔ‪ ،‬ﲟ ﻌ ﲎ ﺍﻧﻪ ﻳﺼ ﺮﻑ ﺍﻟﻨﻈ ﺮ ‪ Ê‬ﺎﺋﻴﺎ ﻋ ﻦ ﻭ ﺟ ﻮ ﺩ ﺍﳊ ﺎﺳ ﻮ ﺏ ﻣ ﻦ ﺣ ﻴﺚ ﺗﺄﺛﲑ ﻩ ﻋ ﻠﻰ ﻧﺘﺎﺋﺞ ﺍﻟﻨﻈ ﺎﻡ‬
‫ﺍﳌﺤﺎﺳﱯ‪ ،‬ﺣﻴﺚ ﻳﻘﻮﻡ ﻫﺬﺍ ﺍﳌﺪﺧﻞ ﻋﻠﻰ ﺍﻫﺘﻤﺎﻡ ﺍﳌﺪﻗﻖ ﺑﺎﳌﺪﺧﻼﺕ ﻭﺍﳌﺨﺮﺟﺎﺕ‪ ،‬ﻭﻋﺪﻡ ﺍﻻﻫﺘﻤﺎﻡ ﲟﺎ ﳚﺮﻱ ﺩﺍﺧﻞ‬
‫ﺍﳊ ﺎﺳ ﻮ ﺏ ﻣ ﻦ ﻋ ﻤ ﻠﻴﺎﺕ ﺗﺸ ﻐ ﻴﻠﻴﺔ‪ ،‬ﺑ ﺎ ﻓ ﺘ ﺮ ﺍ ﺽ ﺃﻥ ﺍﻷ ﻣ ﻮ ﺭ ﺍﻟﺮ ﻗ ﺎﺑﻴ ﺔ ﺍﻟﻌ ﺎﻣ ﺔ ﺗﺴ ﺎﻋ ﺪ ﰲ ﺿ ﺒﻂ ﺍﳌ ﺪ ﺧ ﻼ ﺕ ﻭ ﺍﳌ ﺨ ﺮ ﺟ ﺎ ﺕ ‪.‬‬
‫‪ .2‬ﺍﻟﺘﺪﻗﻴﻖ ﻣﻦ ﺧﻼﻝ ﺍﳊﺎﺳﻮﺏ‪ :‬ﻭﻣﻊ ﺗﺰﺍﻳﺪ ﺧﱪﺓ ﺍﳌﺮﺍﺟﻌﲔ ﺑﺄﻧﻈﻤﺔ ﺍﻟﺘﺸﻐﻴﻞ ﺍﻻﻟﻜﺘﺮﻭﱐ ﻟﻠﺒﻴﺎﻧﺎﺕ ﺍﻣﻜﻦ ﺗﻄﻮﻳﺮ ﺃﺳﺎﻟﻴﺐ‬
‫ﺍﻛ ﺜﺮ ﺗﻘ ﺪ ﻣ ﺎ ﻻ ﺧ ﺘﺒﺎﺭ ﺻ ﺤ ﺔ ﺑﺮ ﺍﻣ ﺞ ﺍﻟﺘﺸ ﻐ ﻴﻞ ﻧﻔﺴ ﻬ ﺎ ﺑﺪ ﻻ ﻣ ﻦ ﺍﻟﻨﻈ ﺮ ﺍﱃ ﺍﳊ ﺎﺳ ﺐ ﻋ ﻠﻰ ﺍﻧﻪ ﺻ ﻨﺪ ﻭ ﻕ ﺍﺳ ﻮ ﺩ ﻣ ﻐ ﻠﻖ ﻭ ﻫ ﻮ ﻣ ﺎ‬
‫ﻳﻌ ﺮ ﻑ ﺑﺄﺳ ﻠﻮ ﺏ ﺍﳌﺮ ﺍﺟ ﻌ ﺔ ﻣ ﻦ ﺧ ﻼ ﻝ ﺍﳊ ﺎﺳ ﻮ ﺏ ‪ ،‬ﻭ ﰲ ﻛ ﺜﲑ ﻣ ﻦ ﺣ ﺎﻻ ﺕ ﳚ ﺪ ﺍﳌ ﺪ ﻗﻖ ﺑﺄﻧﻪ ﻻ ﳝ ﻜ ﻦ ﺍﻻ ﻛ ﺘﻔ ﺎء ﺑﺎﻟﺘﺪ ﻗﻴﻖ‬
‫ﺣ ﻮ ﻝ ﺍ ﳊ ﺎ ﺳ ﻮ ﺏ ﻭ ﺍ ﻧ ﻪ ﻻ ﺑ ﺪ ﻣ ﻦ ﺍ ﻻ ﻫ ﺘ ﻤ ﺎ ﻡ ﺑ ﺎ ﻟ ﺮ ﻗ ﺎ ﺑ ﺔ ﺍ ﻟ ﺪ ﺍ ﺧ ﻠ ﻴ ﺔ ﺩ ﺍ ﺧ ﻞ ﺍ ﻷ ﺟ ﻬ ﺰ ﺓ ‪ ،‬ﻭ ﻟ ﺬ ﻟ ﻚ ﻻ ﺑ ﺪ ﻣ ﻦ ﺗ ﺪ ﻗ ﻴ ﻖ ﺍﳌ ﺪ ﺧ ﻼ ﺕ‬
‫ﻭ ﺍﳌ ﺨ ﺮ ﺟ ﺎﺕ ﺑﺎﻹ ﺿ ﺎﻓ ﺔ ﻟﻌ ﻤ ﻠﻲ ﺍﻟﺘﺸ ﻐ ﻴﻞ ﻳﻘ ﻮ ﻡ ﻫ ﺬ ﺍ ﺍﳌ ﺪ ﺧ ﻞ ﻋ ﻠﻰ ﺍﻓﺘﺮ ﺍﺽ ﺍﻧﻪ ﺍﺫ ﺍ ﻛ ﺎﻧﺖ ﺑﻴﺎﻧﺎﺕ ﺍﳌ ﺪ ﺧ ﻼ ﺕ ﺻ ﺤ ﻴﺤ ﺔ‬
‫ﻭ ﻛ ﺎﻧﺖ ﻋ ﻤ ﻠﻴﺔ ﻣ ﻌ ﺎﳉ ﺘﻬ ﺎ ﺻ ﺤ ﻴﺤ ﺔ ﻓﺈﻥ ﺍﳌ ﺨ ﺮ ﺟ ﺎﺕ ﺗﻜ ﻮ ﻥ ﺻ ﺤ ﻴﺤ ﺔ‪ ،‬ﺃﻱ ﺃﻥ ﺍﳌ ﺪ ﻗﻖ ﻫ ﻨﺎ ﻳﻘ ﻮ ﻡ ﺑﺎﺧ ﺘﺒﺎﺭ ﺍﻟﻌ ﻤ ﻠﻴﺎﺕ ﺍﻟﱵ ﻗﺎﻡ‬
‫• ﺎ ﺍ ﳊ ﺎ ﺳ ﺐ ‪ ،‬ﰲ ﻣ ﺮ ﺍ ﺣ ﻞ ﺍﳌ ﻌ ﺎ ﳉ ﺔ ﻓ ﻘ ﻂ ‪ ،‬ﻣ ﺴ ﺘ ﺨ ﺪ ﻣ ﺎ ﰲ ﺫ ﻟ ﻚ ﺍ ﻛ ﺜ ﺮ ﻣ ﻦ ﺗ ﻘ ﻨ ﻴ ﺔ ﻭ ﻋ ﻨ ﺪ ﻗ ﻴ ﺎ ﻡ ﺍ ﳌ ﺪ ﻗ ﻖ ﺑ ﺎ ﺳ ﺘ ﺨ ﺪ ﺍ ﻡ ﻫ ﺬ ﺍ ﺍ ﳌ ﺪ ﺧ ﻞ‬
‫ﻓ ﺈ ﻧ ﻪ ﻳﺴ ﺘ ﺨ ﺪ ﻡ ﻣ ﺎ ﻳﺴ ﻤ ﻰ ﺍﻟﻄ ﺮ ﻕ ﺍﳌ ﺴ ﺎ ﻋ ﺪ ﺓ ﺑ ﺎ ﺳ ﺘ ﺨ ﺪ ﺍﻡ ﺍ ﳊ ﺎ ﺳ ﻮ ﺏ ﻭ ﻫ ﻲ ﳎ ﻤ ﻮ ﻋ ﺔ ﻣ ﻦ ﺍﻟﻄ ﺮ ﻕ ﺍﻟ ﱵ ﺗ ﺰ ﻭ ﺩ ﺍﳌ ﺪ ﻗ ﻖ ﺑ ﻮ ﺳ ﺎ ﺋ ﻞ‬
‫ﻓ ﻌ ﺎ ﻟ ﺔ ﰲ ﺍ ﺧ ﺘ ﺒ ﺎ ﺭ ﺭ ﻗ ﺎ ﺑ ﺔ ﺗ ﻄ ﺒ ﻴ ﻘ ﺎ ﺕ ﺍ ﳊ ﺎ ﺳ ﻮ ﺏ ‪ ،‬ﺇ ﺫ ﻳ ﺘ ﻢ ﺍ ﻟ ﺘ ﺄ ﻛ ﺪ ﻣ ﻦ ﺻ ﺤ ﺔ ﺍ ﻟ ﺘ ﺸ ﻐ ﻴ ﻞ ﺍ ﻟ ﺪ ﺍ ﺧ ﻠ ﻲ ﰲ ﺿ ﻮ ء ﺍ ﻟ ﱪ ﻧ ﺎ ﻣ ﺞ ﺍﳌ ﻌ ﺪ ﻭ ﻓ ﻴ ﻤ ﺎ‬
‫ﻳ ﻠﻲ ﺗﻮ ﺿ ﻴﺢ ﻷ ﻫ ﻢ ﻫ ﺬ ﻩ ﺍﻟﻄ ﺮ ﻕ ﻛ ﺘﺎﱄ ‪:‬‬
‫• ﺗ ﻘ ﻨ ﻴ ﺔ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﺍ ﻻ ﺧ ﺘ ﺒ ﺎ ﺭ ﻳ ﺔ ‪ :‬ﻫ ﻲ ﻣ ﺪ ﺧ ﻼ ﺕ ﺗﻀ ﻢ ﻣﻌﻄ ﻴﺎﺕ ﺻ ﺎﳊ ﺔ ﻭ ﺃﺧ ﺮ ﻯ ﻏ ﲑ ﺻ ﺎﳊ ﺔ ﻳﻘ ﻮ ﻡ ﺍﳌ ﺪ ﻗﻖ ﺑﺈﻋ ﺪ ﺍﺩ ﻫ ﺎ‪.‬‬
‫• ﺍ ﳌ ﺤ ﺎ ﻛ ﺎ ﺕ ﺍ ﳌ ﺘ ﻮ ﺍ ﺯ ﻧ ﺔ ‪ :‬ﻫ ﻲ ﻧ ﻈ ﺎ ﻡ ﳛ ﺎ ﻛ ﻲ ﻧ ﻈ ﺎ ﻡ ﺍ ﻟ ﻌ ﻤ ﻴ ﻞ ﻳ ﺘ ﻢ ﺍ ﺩ ﺧ ﺎ ﻝ ﺑ ﻴ ﺎ ﻧ ﺎ ﺕ ﺍ ﻟ ﻌ ﻤ ﻴ ﻞ ﺑ ﺎ ﺳ ﺘ ﺨ ﺪ ﺍ ﻡ ﺑ ﺮ ﳎ ﻴ ﺎ ﺕ ﺍ ﳌ ﺪ ﻗ ﻖ ﻭ ﳚ ﺐ ﺍﻥ‬
‫ﳛ ﺼ ﻞ ﻋ ﻠﻰ ﻧﻔ ﺲ ﺍﳌ ﺨ ﺮ ﺟ ﺎﺕ ﻭ ﻳﻄ ﺒﻖ ﻫ ﺬ ﺍ ﺍﻻ ﺟ ﺮ ﺍء ﻋ ﺪ ﺓ ﻣ ﺮ ﺍﺕ ﺧ ﻼ ﻝ ﺍﻟﻌ ﺎﻡ ‪ ،‬ﺑﺎﺳ ﺘﺨ ﺪ ﺍﻡ ﺑﺮ ﺍﻣ ﺞ ﻣ ﺸ ﺎ• ﺔ ﻟﺘﻠ ﻚ ﺍﻟﱵ‬
‫ﻳﺴ ﺘ ﺨ ﺪ ﻣ ﻬ ﺎ ﺍﻟﻌ ﻤ ﻴﻞ ‪.‬‬

‫‪ 1‬ﺳﻔﺎﺣﻠﻮ ﺭﺷﻴﺪ‪ ،‬ﺑﻮﺯﻳﺎﻥ ﺭﲪﺎﱐ ﲨﺎﻝ‪" ،‬ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺃﺛﺮﻩ ﻋﻠﻰ ﺗﻜﻮﻳﻦ ﻭﺗﺄﻫﻴﻞ ﻣﺪﻗﻖ ﺍﳊﺴﺎﺑﺎﺕ"‪ ،‬ﺟﺎﻣﻌﺔ ﲬﻴﺲ‬
‫ﻣﻠﻴﺎﻧﺔ‪ ،‬ﳎﻠﺔ ﺍﳌﺤﺎﺳﺒﻴﺔ‪ ،‬ﺍﳌﺠﻠﺪ‪ ،1‬ﺍﻟﻌﺪﺩ‪ ،2019 ،2‬ﺹ‪.23‬‬
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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫• ﳕ ﻮ ﺫ ﺝ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳌ ﻨ ﺪ ﻣ ﺞ ﻣ ﻊ ﻧ ﻈ ﺎ ﻡ ﺍ ﻟ ﻌ ﻤ ﻴ ﻞ ‪ :‬ﻫ ﺬ ﺍ ﺍﳌ ﺪ ﺧ ﻞ ﻳ ﺘ ﻄ ﻠ ﺐ ﺇ ﳚ ﺎ ﺩ ﻧ ﻈ ﻢ ﻓ ﺮ ﻋ ﻴ ﺔ ﺻ ﻐ ﲑ ﺓ ‪ .‬ﺑ ﻨ ﻈ ﺎ ﻡ ﺍ ﳊ ﺎ ﺳ ﻮ ﺏ ﺑ ﻘ ﻴ ﺎ ﻡ‬
‫ﺍﳌ ﺪ ﻗﻖ ﺑﺈﻧﺸ ﺎء ﻣ ﻠﻔ ﺎ ﺕ ﺻ ﻮ ﺭ ﻳ ﺔ ﻭ ﺍﺿ ﺎ ﻓ ﺘﻬ ﺎ ﺍﱃ ﻣ ﻠﻔ ﺎ ﺕ ﺍﻟﻌ ﻤ ﻴﻞ ‪ ~ ،‬ﺪ ﻑ ﺍﱃ ﺍﺳ ﺘ ﺤ ﻮ ﺍﺫ ﻋ ﻠﻰ ﻋ ﻤ ﻠﻴﺎ ﺕ ﺍﻭ ﺍﻷ ﺭ ﺻ ﺪ ﺓ ﺍﻟﱵ‬
‫ﲢ ﻘ ﻖ ﺷ ﺮ ﻭ ﻁ ﻣ ﻌ ﻴﻨ ﺔ ‪.‬‬
‫• ‪ -‬ﺷ ﺒ ﻜ ﺔ ﺍ ﻻ ﺧ ﺘ ﺒﺎ ﺭ ﺍﺕ ﺍ ﳌ ﺘ ﻜ ﺎ ﻣ ﻠ ﺔ ‪ :‬ﻳﻌ ﺘﱪ ﻫ ﺬ ﺍ ﺍﻟﻨﻤ ﻮ ﺫ ﺝ ﺍﻣ ﺘﺪ ﺍﺩ ﻟﻸ ﺳ ﺎﻟﻴﺐ ﺍﻟﺴ ﺎﺑﻘ ﺔ ﺍﺫ ﻳﻌ ﺘﻤ ﺪ ﻋ ﻠﻰ ﺍﻓﺘﺮ ﺍﺽ ﺍﳌ ﺪ ﻗﻖ ﻟﻮ ﺣ ﺪ ﺓ‬
‫ﺍﻗﺘﺼ ﺎﺩ ﻳﺔ ﻏ ﲑ ﺣ ﻘ ﻴﻘ ﻴﺔ ﻭ ﻳﻘ ﻮ ﻡ ﲟ ﻌ ﺎﳉ ﺔ ﺑﻴﺎﻧﺎ~ ﺎ ﺑﺎﺳ ﺘﺨ ﺪ ﺍﻡ ﺑﺮ ﺍﻣ ﺞ ﺍﻟﻌ ﻤ ﻴﻞ ‪ ،‬ﻭ ﺍﻟﻮ ﺣ ﺪ ﺓ ﺗﻜ ﻮ ﻥ ﻣ ﺘﻜ ﺎﻣ ﻠ ﺔ ﻭ ﻻ ﺗﻘ ﺘﺼ ﺮ ﻋ ﻠﻰ‬
‫ﺑﻌ ﺾ ﺍﻟﻌ ﻤ ﻠﻴﺎﺕ ﻣ ﺜﻞ ﺍ ﻟﻄ ﺮ ﻕ ﺳ ﺎﺑﻘ ﺔ ‪.‬‬
‫• ‪ -‬ﺗ ﻘ ﻨ ﻴ ﺔ ﺍ ﻟ ﺘ ﺸ ﻐ ﻴ ﻞ ﺍ ﳌ ﺘ ﺰ ﺍ ﻣ ﻦ ‪ :‬ﻭ ﻫ ﻲ ﻋ ﺒ ﺎ ﺭ ﺓ ﻋ ﻦ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺗ ﺘ ﻀ ﻤ ﻦ ﺍ ﻟ ﺘ ﻌ ﺪ ﻳ ﻞ ﻋ ﻠ ﻰ ﺑ ﺮ ﺍﻣ ﺞ ﺍ ﳊ ﺎ ﺳ ﺐ ﻟ ﺘ ﺤ ﻘ ﻴ ﻖ ﺍ ﻫ ﺪ ﺍﻡ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ‪.‬‬
‫• ‪ -‬ﺗ ﻘ ﻨ ﻴ ﺔ ﺍ ﻟ ﺘ ﺄ ﺷ ﲑ ﻭ ﺗ ﺘ ﺒ ﻊ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﺫ ﺍ ﺕ ﺍ ﻟ ﻌ ﻼ ﻣ ﺎ ﺕ ﺍ ﳌ ﻤ ﻴ ﺰ ﺓ ‪ :‬ﺗﻘ ﻮ ﻡ ﻫ ﺬ ﻩ ﺍﻟﺘﻘ ﻨﻴﺔ ﻋ ﻠﻰ ﺗﺘﺒﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺧ ﻼ ﻝ ﺍﻟﻨﻈ ﻢ ﺍﳌﻌ ﻘ ﺪ ﺓ‬
‫ﻓ ﺎ ﻟ ﺘﺄ ﺷ ﲑ ﻋ ﻤ ﻠ ﻴ ﺔ ﻳ ﻘ ﻮ ﻡ ﻣ ﺪ ﻗ ﻖ ﺍ ﳊ ﺴ ﺎ ﺑ ﺎ ﺕ ﻣ ﻦ ﺧ ﻼ ﳍ ﺎ ﺑ ﺎ ﻟ ﺘ ﺄ ﺷ ﲑ ﻋ ﻠ ﻰ ﺑ ﻌ ﺾ ﺍ ﻟ ﻌ ﻤ ﻠ ﻴ ﺎ ﺕ ﺍ ﻟ ﱵ ﺳ ﻴ ﺘ ﻢ ﻣ ﻌ ﺎ ﳉ ﺘ ﻬ ﺎ ﺑ ﺎ ﳊ ﺎ ﺳ ﺐ‬
‫ﺍﻻ ﻟﻜ ﺘﺮ ﻭ ﱐ ﳌ ﻌ ﺮ ﻓ ﺔ ﺗﻔ ﺎ ﺻ ﻴﻞ ﻣ ﻌ ﺎﳉ ﺘﻬ ﺎ‪.‬‬
‫‪ .3‬ﺍﻟﺘﺪﻗﻴﻖ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﳊﺎﺳﻮﺏ‪ :‬ﺗﺒﻌﺎ ﳍﺬﺍ ﺍﳌﺪﺧﻞ ﻳﻘﻮﻡ ﺍﳌﺪﻗﻖ ﺑﺘﺪﻗﻴﻖ ﺍﻷﻧﻈﻤﺔ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﺑﻮﺍﺳﻄﺔ ﺑﺮﺍﻣﺞ ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﺍﻻ ﻟﻜ ﺘﺮ ﻭ ﻧﻴ ﺔ ‪ ،‬ﻭ ﻫ ﺬ ﻩ ﺍﻟﱪ ﺍﻣ ﺞ ﻣ ﺼ ﻤ ﻤ ﺔ ﻟﺘﻨﻔ ﻴﺬ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘﺪ ﻗ ﻴﻖ ‪ ،‬ﻭ ﻗ ﺪ ﺗﻜ ﻮ ﻥ ﻋ ﺎﻣ ﺔ ﺍﻭ ﺧ ﺎﺻ ﺔ‪ ،‬ﺃﻱ ﻣ ﻌ ﺪ ﺓ ﺧ ﺼ ﻴﺼ ﺎ ﻟﻌ ﻤ ﻠﻴﺔ‬
‫ﺗ ﺪ ﻗ ﻴ ﻖ ﻣ ﻌ ﻴ ﻨ ﺔ ﻭ ﺗ ﻘ ﻮ ﻡ ﻫ ﺬ ﻩ ﺍ ﻟ ﱪ ﺍﻣ ﺞ ﺑ ﻌ ﺪ ﺓ ﻣ ﻬ ﺎ ﻡ ﺗ ﻨ ﻔ ﻴ ﺬ ﺍ ﻟ ﻌ ﻤ ﻠ ﻴ ﺔ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﻭ ﻳ ﺘ ﻌ ﻠ ﻖ ﻫ ﺬ ﺍ ﺍﳌ ﺪ ﺧ ﻞ ﺑ ﺎ ﺳ ﺘ ﺨ ﺪ ﺍﻡ ﺍﳌ ﺪ ﻗ ﻖ ﻟ ﻠ ﺤ ﺎ ﺳ ﻮ ﺏ ﰲ‬
‫ﻋ ﻤ ﻠ ﻴ ﺔ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ‪ ،‬ﺣ ﻴ ﺚ ﳝ ﻜ ﻦ ﺍﺳ ﺘ ﺨ ﺪ ﺍﻡ ﺍ ﻟ ﱪ ﺍﻣ ﺞ ﺍ ﳊ ﺎ ﺳ ﻮ ﺑ ﻴ ﺔ ﰲ ﻋ ﻤ ﻠ ﻴ ﺎ ﺕ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍﳌ ﺨ ﺘ ﻠ ﻔ ﺔ ﻭ ﰲ ﻛ ﺎ ﻓ ﺔ ﻣ ﺮ ﺍ ﺣ ﻞ ﻋ ﻤ ﻠ ﻴ ﺔ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ‬
‫ﺳ ﻮ ﺍء ﻛ ﺎﻥ ﺫ ﻟﻚ ﰲ ﺍﻟﺘ ﺨ ﻄ ﻴﻂ ﺍﻭ ﺗﻨﻔ ﻴ ﺬ ﺍﺧ ﺘﺒﺎ ﺭ ﺍﺕ ﺍﻟﺮ ﻗ ﺎﺑ ﺔ ﻭ ﺍﻻ ﺧ ﺘﺒﺎ ﺭ ﺍﺕ ﺍﻟﺘﻔ ﺼ ﻴﻠﻴ ﺔ ‪ ،‬ﻭ ﺗﺴ ﺘ ﺨ ﺪ ﻡ ﻫ ﺬ ﻩ ﺍﻟﱪ ﺍﻣ ﺞ ﰲ ﻋ ﻤ ﻠﻴ ﺔ‬
‫ﺍﻟﺘﺨ ﻄ ﻴﻂ ﻭ ﺍﻟﺘﻮ ﺛﻴﻖ ﻭ ﲢ ﺪ ﻳﺪ ﺍﺣ ﺠ ﺎﻡ ﺍﻟﻌ ﻴﻨﺎ ﺕ ﻭ ﺍﺧ ﺘﺒﺎﺭ ﻣ ﻔ ﺮ ﺩ ﺍ~ ﺎ ﻭ ﺗﻘ ﻴﻴﻢ ﻧﺘﺎﺋﺠ ﻬ ﺎ‪ ،‬ﻭ ﻫ ﻨﺎﻙ ﳎ ﻤ ﻮ ﻋ ﺔ ﻣ ﻦ ﺍﻟﱪ ﺍﻣ ﺞ ﺍﻟﱵ‬
‫ﺗﺴ ﺘ ﺨ ﺪ ﻡ ﳍ ﺬ ﻩ ﺍﻟﻐ ﺎﻳﺎ ﺕ ﻣ ﻨﻬ ﺎ‪:‬‬
‫• ﺑ ﺮ ﺍ ﻣ ﺞ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺻ ﺔ ‪ :‬ﻭ ﺗ ﻌ ﺘ ﱪ ﻫ ﺬ ﻩ ﺍﻟﺘﻘ ﻨﻴ ﺔ ﺃﺣ ﺪ ﺍﻷ ﺳ ﺎ ﻟﻴ ﺐ ﺍﻟ ﱵ ﻳﺴ ﺘ ﺨ ﺪ ﻣ ﻬ ﺎ ﺍﳌ ﺪ ﻗ ﻖ ﺍﳋ ﺎ ﺭ ﺟ ﻲ ﰲ ﺃﺩ ﺍء ﺃ ﻏ ﺮ ﺍﺽ ﳏ ﺪ ﺩ ﺓ‬
‫ﰲ ﻋ ﻤ ﻠ ﻴ ﺔ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ‪ ،‬ﻭ ﺗ ﻌ ﺪ ﻫ ﺬ ﻩ ﺍ ﻟ ﱪ ﺍﻣ ﺞ ﺿ ﻮ ء ﻧ ﻈ ﺎ ﻡ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﳋ ﺎ ﺹ ﻟ ﻜ ﻞ ﻋ ﻤ ﻴ ﻞ ﺣ ﱴ ﻳ ﺘﺴ ﲎ ﺍ ﳊ ﺼ ﻮ ﻝ ﻋ ﻠ ﻰ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ‬
‫ﺍﳌ ﺨ ﺰ ﻧ ﺔ ﰲ ﺷ ﻜ ﻞ ﻣ ﻘ ﺮ ﻭ ء ﻟﻠ ﺤ ﺎ ﺳ ﻮ ﺏ ‪ ،‬ﻭ ﻳﻜ ﻮ ﻥ ﺑﺎ ﺳ ﺘﻄ ﺎ ﻋ ﺔ ﺍﳌ ﺪ ﻗﻖ ﺍﺳ ﺘ ﺨ ﺪ ﺍﻡ ﻫ ﺬ ﻩ ﺍﻟﱪ ﺍﻣ ﺞ ﻷ ﺩ ﺍء ﺇﺟ ﺮ ﺍء ﺍﺕ ﺍﻟﺘﺪ ﻗ ﻴﻖ ‪.‬‬
‫• ﺑ ﺮ ﺍ ﻣ ﺞ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﻟ ﻌ ﺎ ﻣ ﺔ ‪ :‬ﻭ ﻫ ﻲ ﺍ ﻟ ﱪ ﺍﻣ ﺞ ﺍ ﻟ ﱵ ﻳ ﺘ ﻢ ﺗ ﺼ ﻤ ﻴ ﻤ ﻬ ﺎ ﲝ ﻴ ﺚ ﲤ ﻜ ﻦ ﺍﳌ ﺪ ﻗ ﻖ ﻣ ﻦ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍﻣ ﻬ ﺎ ﰲ ﺗ ﺪ ﻗ ﻴ ﻖ ﺃ ﻧ ﻮ ﺍ ﻉ ﳐ ﺘ ﻠ ﻔ ﺔ‬
‫ﻣ ﻦ ﻧﻈ ﻢ ﺍﳌ ﻌ ﺎ ﰿ ﺍﻻ ﻟﻜ ﺘﺮ ﻭ ﻧﻴ ﺔ ﻟﻠ ﺒﻴﺎ ﻧﺎ ﺕ ‪ ،‬ﺑﻐ ﺾ ﺍﻟﻨﻈ ﺮ ﻋ ﻦ ﻧﻮ ﻉ ﺍﻟﺘﻨﻈ ﻴ ﻢ ﺍﻭ ﺍﻟ ﺼ ﻨﺎ ﻋ ﺔ ‪.‬‬

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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﺛ ﺎ ﻧ ﻴ ﺎ ‪ :‬ﺇﺟ ﺮ ﺍء ﺍﺕ ﺍﻟﺘﺪ ﻗﻴﻖ ﰲ ﻇ ﻞ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ‬

‫ﻭ ﻳﻘ ﺼ ﺪ ﺑﺈﺟ ﺮ ﺍءﺍﺕ ﺍﻟﺘﺪ ﻗﻴﻖ ﺗﻠﻚ ﺍﳌ ﻤ ﺎﺭ ﺳ ﺎﺕ ﺍﻭ ﺧ ﻄ ﻮ ﺍﺕ ﺍﻟﱵ ﳚ ﺐ ﻋ ﻠﻰ ﺍﳌ ﺪ ﻗﻖ ﺍﻟﻘ ﻴﺎﻡ • ﺎ ﻟﺘﺤ ﻘ ﻴﻖ ﺍﻷ ﻫ ﺪ ﺍﻑ ‪ ،‬ﺣ ﻴﺚ ﻳﺘﻢ ﺗﻮ ﺿ ﻴﺢ‬
‫ﻫﺬﻩ ﺍﻹﺟﺮﺍءﺍﺕ ﰲ ﺑﺮﻧﺎﻣﺞ ﺍﻟﺘﺪﻗﻴﻖ‪ ،‬ﻭﳝﻜﻦ ﺗﻘﺴﻴﻢ ﺇﺟﺮﺍءﺍﺕ ﺍﻟﺘﺪﻗﻴﻖ ﰲ ﻇﻞ ﺍﳌﻌﺎﳉﺔ ﺍﻻﻟﻴﺔ ﻟﻠﺒﻴﺎﻧﺎﺕ ﺍﱃ ﻣﺮﺍﺣﻞ ﺍﻟﺘﺎﻟﻴﺔ‪:1‬‬

‫‪ . 1‬ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳌ ﺒ ﺪ ﺋ ﻲ ‪ :‬ﻳﻘ ﻮ ﻡ ﺍﳌ ﺪ ﻗﻖ • ﺬ ﻩ ﺍﳋ ﻄ ﻮ ﺓ • ﺪ ﻑ ﻓﻬ ﻢ ﺍﻟﻌ ﻤ ﻠﻴﺎﺕ ﺧ ﻼ ﻝ ﺍﻟﻨﻈ ﺎﻡ ﺍﳌ ﺤ ﺎﺳ ﱯ ‪ ،‬ﻭ ﲢ ﺪ ﻳﺪ ﻣ ﺪ ﻯ ﺍﻻ ﻋ ﺘﻤ ﺎﺩ ﻋ ﻠﻰ‬

‫ﺍﳊ ﺎﺳ ﻮ ﺏ ﰲ ﻣ ﻌ ﺎﳉ ﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ‪ ،‬ﻭ ﻓﻬ ﻢ ﺍﳍ ﻴﻜ ﻞ ﺍﻷ ﺳ ﺎﺳ ﻲ ﻟﻠﺮ ﻗﺎﺑﺔ ﺍﻟﺪ ﺍﺧ ﻠﻴﺔ‪ ،‬ﻭ ﺗﺘﻢ ﻫ ﺬ ﻩ ﺍﳌﺮ ﺣ ﻠ ﺔ ﺑﺈﺗﺒﺎﻉ ﺍﳋ ﻄ ﻮ ﺍﺕ‬
‫ﺍﻟﺘﺎﻟﻴ ﺔ ‪:‬‬
‫‪ -‬ﲨﻊ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻋﻦ ﻗﺴﻢ ﺍﳌﻌﺎﳉﺔ ﺍﻵﻟﻴﺔ‪ ،‬ﻣﻮﻗﻊ ﻗﺴﻢ‪ ،‬ﺍﺳﻢ ﻣﺪﻳﺮﻩ‪ ،‬ﻋﺪﺩ ﺍﻻﻓﺮﺍﺩ ﺍﻟﻌﺎﻣﻠﲔ ﺑﻪ ﻭﻣﺴﺘﻮﺍﻫﻢ ﺍﻟﻌﻠﻤﻲ‪ ،‬ﻭﺍﻟﺘﻌﺮﻑ‬
‫ﻋ ﻠ ﻰ ﺍ ﻟ ﻨ ﺎ ﺣ ﻴ ﺔ ﺍ ﻟ ﻔ ﻨ ﻴ ﺔ ﻟ ﻠ ﺤ ﻮ ﺍ ﺳ ﻴ ﺐ ﺍﳌ ﺴ ﺘ ﺨ ﺪ ﻣ ﺔ ‪ ،‬ﻛ ﺬ ﻟ ﻚ ﻻ ﺑ ﺪ ﻟ ﻠ ﻤ ﺪ ﻗ ﻖ ﻣ ﻦ ﺍ ﳊ ﺼ ﻮ ﻝ ﻋ ﻠ ﻰ ﺧ ﺮ ﻳ ﻄ ﺔ ﳌ ﻮ ﻗ ﻊ ﺍ ﻷ ﺟ ﻬ ﺰ ﺓ ﻓ ﺘ ﻮ ﺿ ﺢ‬
‫ﺗﻮ ﺍﺟ ﺪ ﻫ ﺎ ﺩ ﺍﺧ ﻞ ﺍﻟﻘﺴ ﻢ ‪.‬‬
‫‪ -‬ﲢ ﺪ ﻳ ﺪ ﺍ ﻟ ﺘ ﻄ ﺒ ﻴ ﻘ ﺎ ﺕ ﺍ ﳊ ﺴ ﺎ ﺑ ﻴ ﺔ ﺍ ﻷ ﺳ ﺎ ﺳ ﻴ ﺔ ﺍ ﻟ ﱵ ﻳ ﺘ ﻢ ﺗ ﻨ ﻔ ﻴ ﺬ ﻫ ﺎ ﺑ ﺎ ﺳ ﺘ ﺨ ﺪ ﺍﻡ ﺍ ﳊ ﺎ ﺳ ﻮ ﺏ ‪.‬‬
‫‪ -‬ﲢ ﺪ ﻳﺪ ﺩ ﺭ ﺟ ﺔ ﺃﲤ ﺘﺔ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﻭ ﺫ ﻟﻚ ﻣ ﻦ ﺧ ﻼ ﻝ ﲢ ﺪ ﻳﺪ ﻣ ﺪ ﻯ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺍﳊ ﺎﺳ ﻮ ﺏ ﰲ ﺍﻟﺘﻄ ﺒﻴﻘ ﺎﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ‬
‫ﻭ ﲢ ﺪ ﻳﺪ ﻣ ﺎ ﺇﺫ ﺍ ﻛ ﺎﻥ ﺍﳊ ﺎﺳ ﻮ ﺏ ﻳﻠﻌ ﺐ ﺩ ﻭ ﺭ ﺍ ﺭ ﺋﻴﺴ ﻴﺎ ﺍﻭ ﺛﺎﻧﻮ ﻳﺎ ﰲ ﻧﻈ ﺎﻡ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﱯ ‪ ،‬ﻭ ﲢ ﺪ ﻳﺪ ﻣ ﺪ ﻯ ﺍﻻ ﻋ ﺘﻤ ﺎﺩ ﻋ ﻠﻰ‬
‫ﺍﳊ ﺎﺳ ﻮ ﺏ ‪.‬‬
‫‪ -‬ﻓﺤ ﺺ ﻭ ﺗﻘ ﻴﻴﻢ ﻧﻈ ﻢ ﺍﻟﺮ ﻗﺎﺑﺔ ﺍﻟﺪ ﺍﺧ ﻠﻴﺔ ﻟﺘﺤ ﺪ ﻳﺪ ﺃﻭ ﺟ ﻪ ﺍﻟﻘ ﻮ ﺓ ﻭ ﺍﻟﻀ ﻌﻒ ﻓﻴﻪ‪ ،‬ﻭ ﻋ ﻠﻰ ﺿ ﻮ ء ﺫ ﻟﻚ ﻳﺘﺤ ﺪ ﺩ ﻣ ﺪ ﻯ ﺍﻻ ﺧ ﺘﺒﺎﺭ ﺍﺕ ﺍﻟﱵ‬
‫ﻳﻘ ﻮ ﻡ • ﺎ ﺍﳌ ﺪ ﻗﻖ ‪ ،‬ﻃ ﺒﻴﻌ ﺔ ﺍﺩ ﻟﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ‪ ،‬ﺗﻮ ﻗﻴﺖ ﺇﺟ ﺮ ﺍء ﺍﺕ ﺍﻟﺘﺪ ﻗﻴﻖ ‪ ،‬ﲢ ﺪ ﻳﺪ ﺍﻷ ﻧﺸ ﻄ ﺔ ﻭ ﺍﻟﻌ ﻤ ﻠﻴﺎﺕ ﺍﻟﱵ ﲢ ﺘﺎﺝ ﺍﱃ ﺗﺮ ﻛ ﻴﺰ ﺧ ﺎﺹ‬
‫ﻣ ﻦ ﺟ ﺎ ﻧﺒﻪ ‪.‬‬
‫‪ . 2‬ﺍ ﺧ ﺘ ﺒ ﺎ ﺭ ﺍ ﺕ ﺍ ﻻ ﻟ ﺘ ﺰ ﺍ ﻡ ‪ :‬ﻳ ﻌ ﺘ ﻤ ﺪ ﺍ ﳌ ﺪ ﻗ ﻖ ﻋ ﻠ ﻰ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﻟ ﱵ ﲢ ﺼ ﻞ ﻋ ﻠ ﻴ ﻬ ﺎ ﰲ ﺍﳌ ﺮ ﺣ ﻠ ﺔ ﺍ ﻷ ﻭ ﱃ ﻟ ﺘ ﻨ ﻔ ﻴ ﺬ ﻫ ﺬ ﻩ ﺍﳌ ﺮ ﺣ ﻠ ﺔ ﻭ ﺍ ﻟ ﱵ ﻳ ﻘ ﻮ ﻡ ﻓ ﻴ ﻬ ﺎ‬
‫ﺍﳌ ﺪ ﻗﻖ ﺑﻔ ﺤ ﺺ ﻭ ﺗﻘ ﻴﻴ ﻢ ﻧﻈ ﺎﻡ ﺍﻟﺮ ﻗ ﺎﺑ ﺔ ﺍﻟ ﺪ ﺍﺧ ﻠﻴ ﺔ ﻗ ﺒﻞ ﺗﺸ ﻐ ﻴﻞ ﺍﻟﻨﻈ ﺎﻡ ﺍﳊ ﺎ ﺳ ﻮ ﰊ • ﺪ ﻑ ﺍﻟﺘﻌ ﺮ ﻑ ﻋ ﻠﻰ ﻧﻘ ﺎ ﻁ ﺍﻟﻘ ﻮ ﺓ ﻭ ﺍﻟ ﻀ ﻌ ﻒ‬
‫ﻭ ﻣ ﻦ ﰒ ﲢ ﺪ ﻱ ﺇﻣ ﻜ ﺎﻧﻴﺔ ﺍﻻ ﻋ ﺘﻤ ﺎﺩ ﻋ ﻠﻴﻪ‪ ،‬ﻭ ﻛ ﺬ ﻟﻚ ﺣ ﺠ ﻢ ﺍﻻ ﺧ ﺘﺒﺎﺭ ﺍﺕ ﺍﻟﱵ ﳚ ﺐ ﺍﻟﻘ ﻴﺎﻡ • ﺎ ﻭ ﻃ ﺒﻴ ﻌ ﺔ ﺍﺩ ﻟﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳌﻄ ﻠﻮ ﺑﺔ‬
‫ﻭ ﺗﻮ ﻗﻴﺖ ﺍﻟﻘ ﻴﺎﻡ ﺑﺎﻟﺘﺪ ﻗﻴﻖ ‪ ،‬ﻭ ﲢ ﺪ ﻳﺪ ﺍﻷ ﻧﺸ ﻄ ﺔ ﺍﻟﱵ ﳛ ﺘﺎﺝ ﺍﱃ ﺍﻟﺘﺮ ﻛ ﻴﺰ ﻋ ﻠﻴﻬ ﺎ ﻭ ﺍﻟﱵ ﻳﺘﻢ ﻋ ﻠﻰ ﺃﺳ ﺎﺳ ﻬ ﺎ ﺣ ﺠ ﻢ ﺍﻻ ﺧ ﺘﺒﺎﺭ ﺍﺕ‬
‫ﺍﻟﺘﻔ ﺼ ﻴﻠﻴ ﺔ ‪ .‬ﻭ ~ ﺪ ﻑ ﺍﺧ ﺘﺒﺎﺭ ﺍﺕ ﺍﻻ ﻟﺘﺰ ﺍﻡ ﺍﱃ ﺍﻹ ﺟ ﺎﺑ ﺔ ﻋ ﻠﻰ ﺍﻷ ﺳ ﺌﻠ ﺔ ﺍﻟﺘﺎﻟﻴ ﺔ ‪:‬‬
‫‪ -‬ﻫ ﻞ ﰎ ﺗﻄ ﺒﻴﻖ ﺍﻹ ﺟ ﺮ ﺍء ﺍﺕ ﺍﻟﺮ ﻗﺎﺑﻴﺔ ﺍﻟﻀ ﺮ ﻭ ﺭ ﻳﺔ ؟‬

‫‪ -‬ﻛ ﻴﻒ ﻳﺘ ﻢ ﺗﻨﻔ ﻴ ﺬ ﻫ ﺬ ﻩ ﺍﻹ ﺟ ﺮ ﺍء ﺍﺕ ؟‬

‫‪ -‬ﻭ ﻣ ﻦ ﺍﻟﺬ ﻱ ﻳﻘ ﻮ ﻡ ﺑﺘﻨﻔ ﻴﺬ ﻫ ﺎ؟‬

‫‪ 1‬ﻛﻮﺩﺭﻱ ﺳﻬﺎﻡ‪" ،‬ﺩﻭﺭ ﺍﳌﺮﺍﺟﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﰲ ﲢﺴﲔ ﺃﺩﺍء ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﰲ ﻇﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ"‪ ،‬ﺃﻃﺮﻭﺣﺔ ﻟﻨﻴﻞ ﺷﻬﺎﺩﺓ ﺍﻟﻜﺘﻮﺭﺍﻩ‪،‬‬
‫ﺟﺎﻣﻌﺔ ﺧﻀﲑ‪ ،‬ﺑﺴﻜﺮﺓ‪ ،2015 ،‬ﺹ‪.96_95‬‬
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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫‪ . 3‬ﺍ ﻻ ﺧ ﺘ ﺒ ﺎ ﺭ ﺍ ﺕ ﺍ ﻟ ﺘ ﻔ ﺼ ﻴ ﻠ ﻴ ﺔ ‪ :‬ﺑﻌ ﺪ ﺍﻟﺘﺤ ﻘ ﻖ ﻣ ﻦ ﺇﻣ ﻜ ﺎﻧﻴﺔ ﺍﻻ ﻋ ﺘﻤ ﺎﺩ ﻋ ﻠﻰ ﺍﻹ ﺟ ﺮ ﺍء ﺍﺕ ﺍﻟﺮ ﻗﺎﺑﺔ ﻭ ﺍﻟﺘﺄﻛ ﺪ ﻣ ﻨﻬ ﺎ ﻳﺒﺪ ﺃ ﺍﳌ ﺪ ﻗﻖ ﺑﺘﻨﻔ ﻴﺬ‬
‫ﺍﳌ ﺮ ﺣ ﻠ ﺔ ﺍﻷ ﺧ ﲑ ﺓ ﻭ ﻫ ﻲ ﺍﺟ ﺮ ﺍء ﺍﻻ ﺧ ﺘﺒﺎ ﺭ ﺍﺕ ﺍﻟﺘﻔ ﺼ ﻴﻠﻴ ﺔ ﻭ ﻓ ﺤ ﺺ ﻣ ﺪ ﻯ ﺍﻟﺜﻘ ﺔ ﰲ ﺗﺸ ﻐ ﻴﻞ ﺍﻟﺒﻴ ﺎ ﻧ ﺎ ﺕ ﻭ ﺫ ﻟ ﻚ ﻋ ﻦ ﻃ ﺮ ﻳ ﻖ ‪:‬‬
‫‪ -‬ﺍﻟﺘﺄﻛ ﺪ ﻣ ﻦ ﺍﻟﺒﻴﺎﻧﺎ ﺕ ﺍﻷ ﻭ ﻟﻴ ﺔ ﺍﻟﱵ ﻳﺘﻢ • ﺎ ﺗﻐ ﺬ ﻳ ﺔ ﺍﳊ ﺎﺳ ﻮ ﺏ ﻫ ﻲ ﺑﻴﺎﻧﺎ ﺕ ﺣ ﻘ ﻴﻘ ﻴ ﺔ ﻣ ﻮ ﺛﻮ ﻕ • ﺎ‪.‬‬
‫‪ -‬ﺇﺟ ﺮ ﺍء ﺍﺕ ﻋ ﻤ ﻠﻴﺎ ﺕ ﺍﻟﺘﺪ ﻗ ﻴﻖ ﻓ ﺠ ﺎﺋﻴ ﺔ ﺍﺛﻨﺎء ﺗﺸ ﻐ ﻴﻞ ﺍﻟﱪ ﺍﻣ ﺞ ﻋ ﻠﻰ ﺍﳊ ﺎﺳ ﻮ ﺏ ‪.‬‬
‫‪ -‬ﺍﻟﺘﺤ ﻘ ﻖ ﻣ ﻦ ﺍﻥ ﺍﳌﺴ ﺘﻨﺪ ﺍﺕ ﻭ ﺍﻷ ﺩ ﻟ ﺔ ﺍﳌ ﺆ ﺩ ﻳ ﺔ ﻟﻠﺘﺸ ﻐ ﻴﻞ ﲤ ﻜ ﻦ ﻣ ﻦ ﺍﳊ ﻜ ﻢ ﻋ ﻠﻰ ﺩ ﻗ ﺔ ﻭ ﻛ ﻤ ﺎﻟﻴ ﺔ ﺍﻟﺒﻴﺎﻧﺎ ﺕ ﺍﳌ ﻌ ﺪ ﺓ‬
‫ﺍﻟﻜ ﺘﺮ ﻭ ﻧﻴﺎ‪.‬‬
‫‪ -‬ﺍﻟﺘﺄﻛ ﺪ ﻣ ﻦ ﺍﻥ ﳐ ﺮ ﺟ ﺎ ﺕ ﺍﻟﻨﻈ ﺎﻡ ﻣ ﻦ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﺳ ﻠﻴﻤ ﺔ ﻭ ﺩ ﻗ ﻴﻘ ﺔ ﻭ ﻣ ﺘﻜ ﺎﻣ ﻠ ﺔ ‪.‬‬
‫‪ -‬ﺍﻟﺘﺄﻛ ﺪ ﻓ ﻴﻬ ﺎ ﺇﺫ ﺍ ﻛ ﺎﻥ ﳐ ﻄ ﻂ ﺍﻟﱪ ﺍﻣ ﺞ ﻻ ﻋ ﻼ ﻗ ﺔ ﻟﻪ ﺑﺘﺸ ﻐ ﻴﻞ ﺍﻵ ﻻ ﺕ ‪ ،‬ﻭ ﺍﻥ ﺍﻟﻘ ﺎﺋﻢ ﺑﺘﺸ ﻐ ﻴﻞ ﺍﻵ ﻻ ﺕ ﻻ ﺻ ﻠ ﺔ ﻟﻪ‬
‫ﺑﺎﳌﻠﻔﺎﺕ ﻭﺍﻟﻨﺴﺦ ﺍﳌﺤﻔﻮﻇﺔ‪.‬‬
‫ﺍ ﻟ ﻔ ﺮ ﻉ ﺍ ﻟ ﺜ ﺎ ﻟ ﺚ ‪ :‬ﺃﺛﺮ ﻭ ﳐ ﺎﻃ ﺮ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﻋ ﻠﻰ ﺃﺩ ﺍء ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ‬
‫ﺃ ﻭ ﻻ ‪ :‬ﺃﺛﺮ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﻋ ﻠﻰ ﺃﺩ ﺍء ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ‬
‫ﺇﻥ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﰲ ﺍﳌ ﺆ ﺳ ﺴ ﺎﺕ ﻟﻪ ﺃﺛﺮ ﻛ ﺒﲑ ﻋ ﻠﻰ ﺃﻧﻈ ﻤ ﺔ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﺍﻟﱵ ﺗﺴ ﺘﻌ ﻤ ﻠﻬ ﺎ ﻫ ﺬ ﻩ‬
‫ﺍﳌﺆﺳﺴﺔ ﻭﻋﻠﻰ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‪ ،‬ﻭﻣﻦ ﻫﺬﻩ ﺍﻻﺛﺎﺭ‪:1‬‬

‫‪ .1‬ﺳﺮﻋﺔ ﺍﻟﺘﺸﻐﻴﻞ‪.‬‬
‫‪ .2‬ﺳﻬﻮﻟﺔ ﺍﻻﺳﺘﺪﻋﺎء‪.‬‬
‫‪ .3‬ﺍﻹﻣﻜﺎﻧﻴﺎﺕ ﺍﳍﺎﺋﻠﺔ ﻟﺘﺨﺰﻳﻦ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﰲ ﺣﻴﺰ ﺻﻐﲑ ﻣﻘﺎﺭﻧﺔ ﺑﺎﻟﺴﺠﻼﺕ ﺍﻟﻴﺪﻭﻳﺔ‪.‬‬
‫‪ .4‬ﺇﻣﻜﺎﻧﻴﺔ ﺗﻮﺣﻴﺪ ﻛﻤﻴﺔ ﻛﺒﲑﺓ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺨﺰﻧﺔ‪.‬‬
‫‪ .5‬ﺍﻟﻘﺪﺭﺓ ﺍﻟﻌﺎﻟﻴﺔ ﻭﺍﻟﻔﺎﺋﻘﺔ ﻋﻠﻰ ﻣﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺑﻜﻔﺎءﺓ‪ ،‬ﺣﻴﺚ ﻳﻘﻮﻡ ﺍﳊﺎﺳﻮﺏ ﲟﻌﺎﳉﺔ ﻛﻢ ﻫﺎﺋﻞ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻛﻤﺎ‬
‫ﻳﺴ ﺘﻄ ﻴ ﻊ ﺍﻟﻌ ﻤ ﻞ ﺩ ﻭ ﻥ ﺗﻮ ﻗﻒ ﻭ ﻟﺴ ﺎ ﻋ ﺎ ﺕ ﻃ ﻮ ﻳﻠ ﺔ ﻣ ﻦ ﺍﻟﺰ ﻣ ﻦ ‪.‬‬
‫‪ .6‬ﺍﳌﺮﻭﻧﺔ ﰲ ﺍﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺳﻮﺍء ﻣﻦ ﻧﺎﺣﻴﺔ ﺍﻟﺸﻜﻞ ﺍﻭ ﺍﻟﺘﻮﻗﻴﺖ‪.‬‬
‫‪ .7‬ﲢﺴﲔ ﻭﺗﺴﻬﻴﻞ ﺍﻟﺘﺤﻠﻴﻼﺕ ﺍﻹﺿﺎﻓﻴﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﻭﺯﻳﺎﺩﺓ ﺟﻮﺩﺓ ﺍﳌﻌﻠﻮﻣﺎﺕ‪.‬‬
‫‪ .8‬ﺇﻣﻜﺎﻧﻴﺔ ﺗﺸﻐﻴﻞ ﻗﺪﺭ ﻫﺎﺋﻞ ﻣﻦ ﺍﳌﻌﺎﻣﻼﺕ ﰲ ﻭﻗﺖ ﻗﺼﲑ ﻭﺑﺘﻜﻠﻔﺔ ﺍﻗﻞ‪.‬‬
‫‪ .9‬ﺍﺟﺮﺍء ﺣﺴﺎﺑﺎﺕ ﻣﻌﻘﺪﺓ‪.‬‬
‫‪ .10‬ﺍﳔﻔﺎﺽ ﺍﻷﺧﻄﺎء ﺍﳊﺴﺎﺑﻴﺔ ﻭﺍﻟﺘﺸﻐﻴﻠﻴﺔ ﻧﺘﻴﺠﺔ ﺍﳔﻔﺎﺽ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻟﻌﻨﺼﺮ ﺍﻟﺒﺸﺮﻱ‪.‬‬

‫‪ 1‬ﺣﺴﺎﻡ ﺍﲪﺪ ﳏﻤﺪ ﺍﻟﻌﻠﻤﻲ‪" ،‬ﺩﻭﺭ ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﳌﺤﺴﻮﺑﺔ ﰲ ﻛﻔﺎءﺓ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ"‪ ،‬ﻣﺬﻛﺮﺓ ﻧﻴﻞ ﺍﳌﺎﺟﺴﺘﲑ‪ ،‬ﺍﳉﺎﻣﻌﺔ ﺍﻹﺳﻼﻣﻴﺔ‪،‬‬
‫ﻏﺰﺓ‪ ،‬ﻓﻠﺴﻄﲔ‪ ،2015 ،‬ﺹ‪.22‬‬
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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫‪ .11‬ﺗﺴﻬﻴﻞ ﻋﻤﻠﻴﺔ ﺍﻛﺘﺸﺎﻑ ﺍﻷﺧﻄﺎء‪.‬‬

‫ﺛ ﺎ ﻧ ﻴ ﺎ ‪ :‬ﳐ ﺎﻃ ﺮ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻋ ﻠ ﻰ ﺃ ﺩ ﺍ ء ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬
‫ﻋ ﻠ ﻰ ﺍ ﻟ ﺮ ﻏ ﻢ ﻣ ﻦ ﺗ ﻌ ﺪ ﺩ ﻳ ﺔ ﳎ ﺎ ﻻ ﺕ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻭ ﺍﳋ ﺪ ﻣ ﺎﺕ ﺍﳉ ﺪ ﻳﺪ ﺓ ﺍﻟﱵ ﺟ ﺎء ﺕ • ﺎ ﻭ ﺍﳌﺘﻌ ﻠﻘ ﺔ ﺑﻌ ﻤ ﻠﻴﺔ ﺍﻟﺘﺪ ﻗﻴﻖ‬
‫ﺍﳋﺎﺭﺟﻲ‪ ،‬ﺇﻻ ﺃﻧﻪ ﺻﺎﺣﺒﻬﺎ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﳌﺨﺎﻃﺮ ﻭﺗﺘﻤﺜﻞ ﺃﳘﻬﺎ ﻓﻴﻤﺎ ﻳﻠﻲ‪:1‬‬
‫‪ . 1‬ﻣ ﻦ ﺣ ﻴ ﺚ ﻣ ﺼ ﺪ ﺭ ﻫ ﺎ‪:‬‬
‫ﺃ‪ -‬ﳐ ﺎ ﻃ ﺮ ﺩ ﺍ ﺧ ﻠ ﻴ ﺔ ‪ :‬ﻭ ﲟ ﺎ ﺍﻥ ﻣ ﻮ ﻇ ﻔ ﻲ ﺍﳌ ﺆ ﺳ ﺴ ﺎﺕ ﳝ ﺜﻠﻮ ﻥ ﺍﳌ ﺼ ﺪ ﺭ ﺍﻟﺮ ﺋﻴﺲ ﻟﻠﻤ ﺨ ﺎﻃ ﺮ ﺍﻟﺪ ﺍﺧ ﻠﻴﺔ ﻟﻨﻈ ﻢ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺑﺎﻋ ﺘﺒﺎﺭ ﺑﻌ ﻀ ﻬ ﻢ‬
‫ﻏ ﲑ ﺃﻣ ﻨﺎء ﻭ ﻳﻜ ﻮ ﻥ ﻟﺪ ﻳﻬ ﻢ ﺻ ﻼ ﺣ ﻴﺎﺕ ﺍﻟﺪ ﺧ ﻮ ﻝ ﺍﱃ ﺍﻟﻨﻈ ﺎﻡ ﻭ ﺍﻟﻮ ﺻ ﻮ ﻝ ﺍﱃ ﺍﻟﺒﻴﺎﻧﺎﺕ ‪ ،‬ﻭ ﻣ ﻦ ﺇﻣ ﻜ ﺎﻧﻴﺔ ﺗﺪ ﻣ ﲑ ﻫ ﺎ ﺍﻭ ﲢ ﺮ ﻳﻔ ﻬ ﺎ ﺍﻭ‬
‫ﺗﻌ ﺪ ﻳﻠﻬ ﺎ‪ ،‬ﺇﺿ ﺎﻓ ﺔ ﺍﱃ ﺍ‪ Ê‬ﻢ ﺃﻛ ﺜﺮ ﺩ ﺭ ﺍﻳﺔ ﻭ ﻣ ﻌ ﺮ ﻓ ﺔ ﺑﻨﻘ ﺎﻁ ﺍﻟﻀ ﻌ ﻒ ﻭ ﺍﻟﻘ ﺼ ﻮ ﺭ ﰲ ﺍﻟﻀ ﻮ ﺍﺑﻂ ﺍﻟﺮ ﻗﺎﺑﻴﺔ ﺍﳌﻄ ﺒﻘ ﺔ ﰲ ﺍﳌﻨﺸ ﺄﺓ‪.‬‬
‫ﺏ ‪ -‬ﳐ ﺎ ﻃ ﺮ ﺧ ﺎ ﺭ ﺟ ﻴ ﺔ ‪ :‬ﻭ ﺗ ﺘ ﻤ ﺜ ﻞ ﰲ ﺍ ﻷ ﺷ ﺨ ﺎ ﺹ ﺍ ﻟ ﺬ ﻳ ﻦ ﻟ ﻴ ﺲ ﳍ ﻢ ﻋ ﻼ ﻗ ﺔ ﻣ ﺒ ﺎ ﺷ ﺮ ﺓ ﺑ ﺎ ﳌ ﺆ ﺳ ﺴ ﺔ ﻣ ﺜ ﻞ ﻗ ﺮ ﺍ ﺻ ﻨ ﺔ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻭ ﺍ ﳌ ﻨ ﺎ ﻓ ﺴ ﲔ ﺍﻟ ﺬ ﻳ ﻦ‬
‫ﳛ ﺎ ﻭ ﻟﻮ ﻥ ﺍﺧ ﺘﺮ ﺍﻕ ﺍﻟﻀ ﻮ ﺍﺑﻂ ﺍﻟﺮ ﻗ ﺎﺑﻴ ﺔ ﻭ ﺍﻷ ﻣ ﻨﻴ ﺔ ﻟﻠﻨﻈ ﺎﻡ • ﺪ ﻑ ﺍﳊ ﺼ ﻮ ﻝ ﻋ ﻠﻰ ﻣ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﺳ ﺮ ﻳ ﺔ ﻋ ﻦ ﺍﳌ ﺆ ﺳ ﺴ ﺔ ﺃﻭ ﻗ ﺪ ﺗﺘﻤ ﺜﻞ ﰲ‬
‫ﻛ ﻮ ﺍﺭ ﺙ ﻃ ﺒﻴﻌ ﻴ ﺔ ﻣ ﺜﻞ ﺍﻟﺰ ﻻ ﺯ ﻝ ﻭ ﺍﻟﱪ ﺍﻛ ﲔ ﻭ ﺍﻟﻔ ﻴ ﻀ ﺎﻧﺎ ﺕ ﺍﻟﱵ ﻗ ﺪ ﲢ ﺪ ﺙ ﺗ ﺪ ﻣ ﲑ ﺟ ﺰ ﺋﻲ ﺍﻭ ﻛ ﻠﻲ ﻟﻠﻨﻈ ﺎﻡ ﰲ ﺍﳌ ﺆ ﺳ ﺴ ﺔ ‪.‬‬
‫‪ . 2‬ﻣ ﻦ ﺣ ﻴ ﺚ ﺍﳌ ﺘﺴ ﺒ ﺐ ‪:‬‬
‫ﺃ ‪ -‬ﺍ ﳌ ﺨ ﺎ ﻃ ﺮ ﺍ ﻟ ﺒ ﺸ ﺮ ﻳ ﺔ ‪ :‬ﻗ ﺪ ﺗ ﻜ ﻮ ﻥ ﺍﳌ ﺨ ﺎ ﻃ ﺮ ﺍ ﻟ ﺒ ﺸ ﺮ ﻳ ﺔ ﻧ ﺎ ﲡ ﺔ ﻋ ﻦ ﺍ ﻟ ﻌ ﺎ ﻣ ﻠ ﲔ ﺑ ﻨ ﻈ ﻢ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﺍ ﻭ ﺗ ﻼ ﻋ ﺐ ﻭ ﻏ ﺶ ﺍ ﻹ ﺩ ﺍ ﺭ ﺓ ‪،‬‬
‫ﻣ ﻦ ﺧ ﻼ ﻝ ﺍﻋ ﺪ ﺍﺩ ﻭ ﺗ ﺼ ﻤ ﻴ ﻢ ﺍﻟﺘ ﺠ ﻬ ﻴﺰ ﺍﺕ ﻭ ﻗ ﻨﻮ ﺍﺕ ﺍﻻ ﺗ ﺼ ﺎﻝ ﻭ ﺃﺟ ﻬ ﺰ ﺓ ﺍﳊ ﺎ ﺳ ﻮ ﺏ ﺍﻟﱵ ﺳ ﺘﻌ ﻤ ﻞ ﻋ ﻠﻰ ﺗﻨﻔ ﻴ ﺬ ﻧﻈ ﻢ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ‬
‫ﻭ ﻛ ﺬ ﻟﻚ ﻣ ﻦ ﺧ ﻼ ﻝ ﻋ ﻤ ﻠﻴﺎﺕ ﺍﻟﱪ ﳎ ﺔ ﺍﻭ ﺍﻻ ﺧ ﺘﺒﺎﺭ ﺍﻭ ﲡ ﻤ ﻴﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻭ ﺇﺩ ﺧ ﺎﳍ ﺎ ﺍﱃ ﺍﻟﻨﻈ ﺎﻡ ‪.‬‬
‫ﺏ ‪ -‬ﺍ ﳌ ﺨ ﺎ ﻃ ﺮ ﺍ ﻟ ﺒ ﻴ ﺌ ﻴ ﺔ ‪ :‬ﻭ ﻫ ﻲ ﺍ ﻻ ﺧ ﻄ ﺎ ﺭ ﺍ ﻟ ﱵ ﺗﺴ ﺒ ﺒ ﻬ ﺎ ﺍ ﻟ ﺰ ﻻ ﺯ ﻝ ﻭ ﺍ ﻟ ﻌ ﻮ ﺍ ﺻ ﻒ ﻭ ﺍ ﻟ ﻔ ﻴ ﻀ ﺎ ﻧ ﺎ ﺕ ﻭ ﺍ ﻷ ﻋ ﺎ ﺻ ﲑ ﻭ ﺍﳌ ﺸ ﺎ ﻛ ﻞ ﺍﳌ ﺘ ﻌ ﻠ ﻘ ﺔ ﺑ ﺄ ﻋ ﻄ ﺎ ﻝ‬
‫ﺍﻟﺘﻴﺎﺭ ﺍﻟﻜ ﻬ ﺮ ﺑﺎﺋﻲ ‪ ،‬ﻭ ﺍﳊ ﺮ ﺍﺋﻖ ﻭ ﺍﳌﺸ ﺎﻛ ﻞ ﺍﻟﻨﺎﲡ ﺔ ﻋ ﻦ ﺗﻌ ﻄ ﻞ ﻧﻈ ﻢ ﺍﻟﺘﻜ ﻴﻴﻒ ﻭ ﺍﻟﺘﱪ ﻳﺪ ‪ ،‬ﻭ ﻫ ﺬ ﻩ ﺍﻻ ﺧ ﻄ ﺎﺭ ﺗﺆ ﺩ ﻱ ﻧﺴ ﺒﻴﺎ ﻹ ﺟ ﺮ ﺍء‬
‫ﺍﻹ ﺻ ﻼ ﺣ ﺎ ﺕ ﺍﻟﻼ ﺯ ﻣ ﺔ ‪ ،‬ﻭ ﺍﺳ ﺘﺮ ﺩ ﺍﺩ ﺍﻟﱪ ﳎ ﻴﺎ ﺕ ﻭ ﻗ ﻮ ﺍﻋ ﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﳑ ﺎ ﻟ ﻪ ﺍ ﻷ ﺛ ﺮ ﺍ ﻟ ﻮ ﺍ ﺿ ﺢ ﻋ ﻠ ﻰ ﺍ ﻣ ﻦ ﻭ ﺳ ﻼ ﻣ ﺔ ﻧ ﻈ ﻢ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ‬
‫ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ ‪.‬‬
‫‪ . 3‬ﻣ ﻦ ﺣ ﻴ ﺚ ﺍﻟﻌ ﻤ ﺪ ﻳ ﺔ ‪:‬‬
‫ﺃ‪ -‬ﳐ ﺎ ﻃ ﺮ ﻧ ﺎ ﲡ ﺔ ﻋ ﻦ ﺗ ﺼ ﺮ ﻓ ﺎ ﺕ ﻣ ﺘ ﻌ ﻤ ﺪ ﺓ ‪ :‬ﻣ ﺜﻞ ﺍﺩ ﺧ ﻞ ﺑﻴﺎﻧﺎﺕ ﺧ ﺎﻃ ﺌ ﺔ ﻭ ﻫ ﻮ ﻳﻌ ﻠ ﻢ ﺫ ﻟﻚ ‪ ،‬ﻭ ﺗﺘﻤ ﺜﻞ ﰲ ﺗﺼ ﺮ ﻓ ﺎﺕ ﻳﻘ ﻮ ﻡ • ﺎ ﺍﻟﺸ ﺨ ﺺ‬
‫ﻣ ﺘﻌ ﻤ ﺪ ﺍ ﺫ ﻟﻚ • ﺪ ﻑ ﺍﻟﻐ ﺶ ﻭ ﺍﻟﺘﻼ ﻋ ﺐ ﻭ ﺍﻟﺴ ﺮ ﻗ ﺔ ‪ ،‬ﺍﻭ ﻗﻴﺎﻣ ﻪ ﺑﺘﺪ ﻣ ﲑ ﺑﻌ ﺾ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻣ ﺘﻌ ﻤ ﺪ ﺍ ﺫ ﻟﻚ ‪.‬‬
‫ﺏ ‪ -‬ﳐ ﺎﻃ ﺮ ﻧﺎﲡ ﺔ ﻋ ﻦ ﺗ ﺼ ﺮ ﻓ ﺎ ﺕ ﻏ ﲑ ﻣ ﺘﻌ ﻤ ﺪ ﺓ ‪ :‬ﻭ ﺗﺘﻤ ﺜﻞ ﰲ ﺗﺼ ﺮ ﻓﺎﺕ ﻳﻘ ﻮ ﻡ • ﺎ ﺍﻷ ﺷ ﺨ ﺎﺹ ﻧﺘﻴﺠ ﺔ ﺍﳉ ﻬ ﻞ ﻭ ﻋ ﺪ ﻡ ﺍﳋ ﱪ ﺓ ﺍﻟﻜ ﺎﻓﻴﺔ‬
‫ﻛ ﺈﺩ ﺧ ﺎ ﳍ ﻢ ﻟﺒﻴﺎﻧﺎ ﺕ ﺑﻄ ﺮ ﻳﻘ ﺔ ﺧ ﺎﻃ ﺌ ﺔ ﺟ ﻬ ﻼ ﻟﻠﻄ ﺮ ﻳﻘ ﺔ ﺍﻭ ﺳ ﻬ ﻮ ﺍ‪.‬‬
‫‪ . 4‬ﻣ ﻦ ﺣ ﻴ ﺚ ﺍﻻ ﺛﺎ ﺭ ﺍﻟﻨﺎﲡ ﺔ ﻋ ﻨﻪ ‪:‬‬

‫‪ 1‬ﺣﺴﺎﻡ ﺍﲪﺪ ﳏﻤﺪ ﺍﻟﻌﻠﻤﻲ‪ ،‬ﻣﺮﺟﻊ ﺳﺒﻖ ﺫﻛﺮﻩ‪ ،‬ﺹ ‪.33_28‬‬

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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﺃ ‪ -‬ﳐ ﺎ ﻃ ﺮ ﺗ ﻨ ﺘ ﺞ ﻋ ﻨ ﻬ ﺎ ﺍ ﺿ ﺮ ﺍ ﺭ ﻣ ﺎ ﺩ ﻳ ﺔ ‪ :‬ﻭ ﻫ ﻲ ﺍﳌ ﺨ ﺎ ﻃ ﺮ ﺍ ﻟ ﱵ ﺗ ﺆ ﺩ ﻱ ﺍ ﱃ ﺣ ﺪ ﻭ ﺙ ﺃ ﺿ ﺮ ﺍ ﺭ ﻟ ﻠ ﻨ ﻈ ﺎ ﻡ ﻭ ﺃ ﺟ ﻬ ﺰ ﺓ ﺍ ﻟ ﻜ ﻤ ﺒ ﻴ ﻮ ﺗ ﺮ ﺍ ﻭ ﺗ ﺪ ﻣ ﲑ ﻟ ﻮ ﺳ ﺎ ﺋ ﻞ‬
‫ﲣ ﺰ ﻳﻦ ﺍﻟﺒﻴﺎ ﻧﺎ ﺕ ﻭ ﺍﻟﱵ ﻗ ﺪ ﻳﻜ ﻮ ﻥ ﺳ ﺒﺒﻬ ﺎ ﻛ ﻮ ﺍﺭ ﺙ ﻃ ﺒﻴﻌ ﻴ ﺔ ﻻ ﻋ ﻼ ﻗ ﺔ ﻟﻺ ﻧﺴ ﺎﻥ • ﺎ ﺍﻭ ﻗ ﺪ ﺗﻜ ﻮ ﻥ ﺑﺴ ﺒ ﺐ ﺍﻟﺒﺸ ﺮ ﺑﻄ ﺮ ﻳﻘ ﺔ ﻣ ﺘﻌ ﻤ ﺪ ﺓ‬
‫ﺍﻭ ﻋ ﻔ ﻮ ﻳﺔ ‪.‬‬
‫ﺏ ‪ -‬ﳐ ﺎﻃ ﺮ ﻓ ﻨﻴ ﺔ ﻭ ﻣ ﻨﻄ ﻘ ﻴ ﺔ ‪ :‬ﻭ ﻫ ﻲ ﳐ ﺎﻃ ﺮ ﺍﻟﻨﺎﲡ ﺔ ﻋ ﻦ ﺍﺣ ﺪ ﺍﺙ ﻗﺪ ﺗﺆ ﺛﺮ ﻋ ﻠﻰ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭ ﺇﻣ ﻜ ﺎﻧﻴﺔ ﺍﳊ ﺼ ﻮ ﻝ ﻋ ﻠﻴﻬ ﺎ ﻟﻸ ﺷ ﺨ ﺎﺹ‬
‫ﺍﳌ ﺨ ﻮ ﻝ ﳍ ﻢ ﺑ ﺬ ﻟﻚ ﻋ ﻨ ﺪ ﺍﳊ ﺎ ﺟ ﺔ ﳍ ﺎ ﺍﻭ ﺍﻓﺸ ﺎء ﺑﻴﺎﻧﺎ ﺕ ﺳ ﺮ ﻳ ﺔ ﻷ ﺷ ﺨ ﺎﺹ ﻏ ﲑ ﻣ ﺼ ﺮ ﺡ ﳍ ﻢ ﲟ ﻌ ﺮ ﻓ ﺘﻬ ﺎ ﻭ ﺫ ﻟﻚ ﻣ ﻦ ﺧ ﻼ ﻝ ﺗﻌ ﻄ ﻴﻞ‬
‫ﰲ ﺫ ﺍ ﻛ ﺮ ﺓ ﺍ ﻟ ﻜ ﻤ ﺒ ﻴ ﻮ ﺗ ﺮ ﺍ ﻭ ﺍ ﺩ ﺧ ﺎ ﻝ ﻓ ﲑ ﻭ ﺳ ﺎ ﺕ ﻟ ﻠ ﻜ ﻤ ﺒ ﻴ ﻮ ﺗ ﺮ ﻗ ﺪ ﺗ ﻔ ﺴ ﺪ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﺍ ﻭ ﺟ ﺰ ء ﻣ ﻨ ﻬ ﺎ ﻭ ﺗ ﻠ ﻚ ﺍﳌ ﺨ ﺎ ﻃ ﺮ ﻗ ﺪ ﺗ ﺆ ﺛ ﺮ ﻋ ﻠ ﻰ‬
‫ﺍﳌ ﻮ ﻗﻒ ﺍﻟﺘﻨﺎ ﻓﺴ ﻲ ﻟﻠ ﻤ ﻨﺸ ﺄﺓ ‪.‬‬
‫‪ . 5‬ﻣ ﻦ ﺣ ﻴ ﺚ ﻋ ﻼ ﻗ ﺎ ~ ﺎ ﲟ ﺮ ﺍ ﺣ ﻞ ﺍ ﻟ ﻨ ﻈ ﺎﻡ ‪:‬‬
‫ﺃ ‪ -‬ﳐ ﺎ ﻃ ﺮ ﺍ ﳌ ﺪ ﺧ ﻼ ﺕ ‪ :‬ﻭ ﻫ ﻲ ﺍﳌ ﺨ ﺎ ﻃ ﺮ ﺍ ﻟ ﻨ ﺎ ﲡ ﺔ ﻋ ﻨ ﺪ ﻋ ﺪ ﻡ ﺗﺴ ﺠ ﻴ ﻞ ﺍ ﻭ ﺍ ﺩ ﺧ ﺎ ﻝ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﰲ ﺍ ﻟ ﻮ ﻗ ﺖ ﺍﳌ ﻨ ﺎ ﺳ ﺐ ﻭ ﺑﺸ ﻜ ﻠ ﻬ ﺎ ﺍ ﻟ ﺼ ﺤ ﻴ ﺢ ‪،‬‬
‫ﺍﻭ ﻋ ﺪ ﻡ ﻧﻘ ﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺑﺪ ﻗ ﺔ ﺍﻭ ﺣ ﺬ ﻓ ﻬ ﺎ‪.‬‬
‫ﺏ ‪ -‬ﳐ ﺎﻃ ﺮ ﺗﺸ ﻐ ﻴﻞ ﺍﻟﺒﻴﺎﻧﺎ ﺕ ‪ :‬ﻭ ﺗﺘﻤ ﺜﻞ ﳐ ﺎﻃ ﺮ ﺗﺸ ﻐ ﻴﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﰲ ﺍﻻ ﺳ ﺘﺨ ﺪ ﺍﻡ ﻏ ﲑ ﺍﳌ ﺼ ﺮ ﺡ ﺑﻪ ﻟﻨﻈ ﺎﻡ ﻭ ﺑﺮ ﺍﻣ ﺞ ﺍﻟﺘﺸ ﻐ ﻴﻞ ﻭ ﲢ ﺮ ﻳﻒ‬
‫ﻭﺗﻌﺪﻳﻞ ﺍﻟﱪﺍﻣﺞ ﺑﻄﺮﻳﻘﺔ ﻏﲑ ﻗﺎﻧﻮﻧﻴﺔ ﺍﻭ ﻋﻤﻞ ﻧﺴﺦ ﻏﲑ ﻗﺎﻧﻮﻧﻴﺔ ﺍﻭ ﺳﺮﻗﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﻮﺟﻮﺩﺓ ﻋﻠﻰ ﺍﳊﺎﺳﻮﺏ ﺍﻻﱄ‪.‬‬
‫ﺕ ‪ -‬ﳐ ﺎ ﻃ ﺮ ﺍ ﳌ ﺨ ﺮ ﺟ ﺎ ﺕ ‪ :‬ﻭ ﻫ ﻲ ﺍﳌ ﺨ ﺎ ﻃ ﺮ ﺍ ﻟ ﻨ ﺎ ﲡ ﺔ ﻋ ﻦ ﻃ ﻤ ﺲ ﺍ ﻭ ﺗ ﺪ ﻣ ﲑ ﺑ ﻨ ﻮ ﺩ ﻣ ﻌ ﻨ ﻴ ﺔ ﻣ ﻦ ﺍﳌ ﺨ ﺮ ﺟ ﺎ ﺕ ﺍ ﻭ ﺧ ﻠ ﻖ ﳐ ﺮ ﺟ ﺎ ﺕ ﺯ ﺍ ﺋ ﻔ ﺔ ﻭ ﻏ ﲑ‬
‫ﺻ ﺤ ﻴ ﺤ ﺔ ‪ ،‬ﺍﻭ ﺳ ﺮ ﻗ ﺔ ﳐ ﺮ ﺟ ﺎ ﺕ ﺍﳊ ﺎﺳ ﻮ ﺏ ‪ ،‬ﺍﻭ ﺇ ﺳ ﺎ ء ﺓ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍ ﻣ ﻬ ﺎ ﺍ ﻭ ﻋ ﻤ ﻞ ﻧ ﺴ ﺦ ﻏ ﲑ ﻣ ﺼ ﺮ ﺡ • ﺎ ﻣ ﻦ ﺍ ﳌ ﺨ ﺮ ﺟ ﺎ ﺕ ﺍ ﻭ‬
‫ﺍﻟﻜ ﺸ ﻒ ﻏ ﲑ ﻣﺴ ﻤ ﻮ ﺡ ﺑﻪ ‪ ،‬ﺍﻭ ﺍﺳ ﺘﺨ ﺪ ﺍﻣ ﻬ ﺎ ﰲ ﺃﻣ ﻮ ﺭ ﺗﺴ ﺊ ﺍﱃ ﺍﳌ ﺆ ﺳ ﺴ ﺔ ﻭ ﺗﻀ ﺮ ﲟ ﺼ ﺎﳊ ﻬ ﺎ ‪.‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ‬

‫ﺳ ﻨ ﺘ ﻨ ﺎ ﻭ ﻝ ﰲ ﻫ ﺬ ﺍ ﺍ ﳌ ﺒ ﺤ ﺚ ﻋ ﺮ ﺿ ﺎ ﻟ ﻠ ﺪ ﺭ ﺍ ﺳ ﺎ ﺕ ﺍ ﻟ ﺴ ﺎ ﺑ ﻘ ﺔ ﺍ ﳌ ﺘ ﻌ ﻠ ﻘ ﺔ ﺑ ﺪ ﻭ ﺭ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﰲ ﲢ ﺴ ﲔ ﺃ ﺩ ﺍء ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ‬
‫ﺍﳋ ﺎﺭ ﺟ ﻲ ﻭ ﻫ ﺬ ﺍ ﰲ ﻣ ﻄ ﻠﺒﲔ ﻣ ﻘﺴ ﻤ ﲔ ﺍﱃ ﺩ ﺭ ﺍﺳ ﺎﺕ ﺑﺎﻟﻠﻐ ﺔ ﺍﻟﻌ ﺮ ﺑﻴﺔ ﻭ ﺩ ﺭ ﺍﺳ ﺎﺕ ﺑﺎﻟﻠﻐ ﺔ ﺍﻷ ﺟ ﻨﺒﻴﺔ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻻﻭﻝ‪ :‬ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﻌﺮﺑﻴﺔ‬

‫ﰲ ﻫ ﺬ ﺍ ﺍﳌ ﻄ ﻠ ﺐ ﺳ ﻮ ﻑ ﻧ ﺘ ﻄ ﺮ ﻕ ﺍ ﱃ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺎ ﺕ ﺍ ﻟ ﻌ ﺮ ﺑ ﻴ ﺔ ﺍ ﳌ ﺸ ﺎ • ﺔ ﳌ ﻮ ﺿ ﻮ ﻉ ﺩ ﺭ ﺍ ﺳ ﺔ ﺍ ﳊ ﺎ ﻟ ﻴ ﺔ ‪:‬‬

‫ﺍﻟﻔ ﺮ ﻉ ﺍﻷ ﻭ ﻝ ‪ :‬ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ‬
‫ﺩﺭﺍﺳﺔ ﺃﺛﺮ ﺗﻄﺒﻴﻖ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻋﻠﻰ ﲢﻘﻴﻖ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺧﺎﻃﺮ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ]ﺳﺎﺭﺓ ﻣﻮﻻﻱ ﻣﺼﻄﻔﻰ[ ‪:2019‬‬
‫ﻫ ﺪ ﻓ ﺖ ﻫ ﺬ ﻩ ﺍ ﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺍ ﱃ ﺍ ﺑ ﺮ ﺍ ﺯ ﻣ ﺪ ﻯ ﻣ ﺴ ﺎ ﳘ ﺔ ﺗ ﻄ ﺒ ﻴ ﻖ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﰲ ﲢ ﻘ ﻴ ﻖ ﺟ ﻮ ﺩ ﺓ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ‪ ،‬ﲝ ﻴ ﺚ ﺗ ﻌ ﺘ ﱪ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ‬
‫ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻣ ﻦ ﺍ ﻫ ﻢ ﺍ ﳌ ﺘ ﻐ ﲑ ﺍ ﺕ ﺍ ﻟ ﺒ ﻴ ﺌ ﻴ ﺔ ﺍ ﳌ ﺆ ﺛ ﺮ ﺓ ﻋ ﻠ ﻰ ﻣ ﻬ ﻨ ﺔ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﺔ ﻭ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ‪ ،‬ﻭ ﻗ ﺪ ﺍ ﻋ ﺘ ﻤ ﺪ ﺍ ﻟ ﺒ ﺎ ﺣ ﺚ ﻋ ﻠ ﻰ ﺍﳌ ﻨ ﻬ ﺞ ﺍ ﻟ ﻮ ﺻ ﻔ ﻲ ﺍ ﻟ ﺘ ﺤ ﻠ ﻴ ﻠ ﻲ ﰲ‬
‫ﺩ ﺭ ﺍﺳ ﺘﻪ ؛‬

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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﻭ ﺧ ﻠ ﺼ ﺖ ﻫ ﺬ ﻩ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﱃ ﺍﻥ ﲢ ﻮ ﻝ ﻧ ﻈ ﺎ ﻡ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﻟ ﻴ ﺪ ﻭ ﻱ ﺍ ﱃ ﻧ ﻈ ﺎ ﻡ ﺗ ﺪ ﻗ ﻴ ﻖ ﺍ ﻻ ﻟ ﻜ ﺘ ﺮ ﻭ ﱐ ﺿ ﺮ ﻭ ﺭ ﺓ ﻣ ﻠ ﺤ ﺔ ﻟ ﻠ ﻨ ﻬ ﻮ ﺽ ﲟ ﻬ ﻨ ﺔ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ‪،‬‬
‫ﻭ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍ ﻡ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﰲ ﳎ ﺎ ﻝ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﳝ ﻜ ﻦ ﻣ ﻦ ﲣ ﻄ ﻴﻂ ﺑ ﺪ ﻗ ﺔ ﻟﻌ ﻤ ﻠﻴ ﺔ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ﻛ ﻤ ﺎ ﻳﻮ ﺳ ﻊ ﺇﻣ ﻜ ﺎﻧﻴ ﺔ ﺍﻟﺮ ﻗ ﺎﺑ ﺔ ﳑ ﺎ ﻳﺴ ﺎ ﻋ ﺪ ﻋ ﻠﻰ‬
‫ﺍﻛﺘﺸﺎﻑ ﺍﻷﺧﻄﺎء ﺣﻴﻨﻬﺎ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻳﺴﺎﻫﻢ ﰲ ﲢﻘﻴﻖ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ‪.1‬‬

‫ﺍﻟﻔ ﺮ ﻉ ﺍﻟﺜﺎﱐ ‪ :‬ﺍﻟﺘﺪ ﻗ ﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ‬

‫ﺩﺭﺍﺳﺔ ﳏﺪﺩﺍﺕ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ ]ﻃﺎﺭﻕ ﺍﻟﺘﻠﻴﻠﻲ‪ ،‬ﻫﻮﺍﺭﻱ ﺳﻮﻳﺴﻲ[ ‪:2019‬‬

‫ﻫ ﺪ ﻓ ﺖ ﻫ ﺬ ﻩ ﺍ ﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺍ ﱃ ﲢ ﺪ ﻳ ﺪ ﻋ ﻮ ﺍ ﻣ ﻞ ﺍ ﳌ ﺆ ﺛ ﺮ ﺓ ﻋ ﻠ ﻰ ﺟ ﻮ ﺩ ﺓ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ﻣ ﻦ ﻭ ﺟ ﻬ ﺔ ﻧ ﻈ ﺮ ﺍ ﳌ ﺪ ﻗ ﻘ ﲔ ﺍ ﳋ ﺎ ﺭ ﺟ ﻴ ﲔ ﰲ ﺍ ﳉ ﺰ ﺍ ﺋ ﺮ ‪،‬‬
‫ﻭ ﺩ ﺭ ﺍﺳ ﺔ ﺍﻷ ﳘ ﻴﺔ ﺍﻟﻨﺴ ﺒﻴﺔ ﳌ ﺨ ﺘﻠﻒ ﺍﻟﻌ ﻮ ﺍﻣ ﻞ ﺍﳌ ﺤ ﺪ ﺩ ﺓ ﳍ ﺬ ﻩ ﺍﳉ ﻮ ﺩ ﺓ ﻭ ﺍﻟﱵ ﺗﺆ ﺩ ﻱ ﺍﱃ ﺗﺒﺎﻳﻦ ﰲ ﻣﺴ ﺘﻮ ﻳﺎ~ ﺎ‪.‬‬

‫ﻭﻗﺪ ﺍﻋﺘﻤﺪ ﺍﻟﺒﺎﺣﺚ ﺍﳌﻨﻬﺞ ﺍﻟﻮﺻﻔﻲ ﺍﻟﺘﺤﻠﻴﻠﻲ‪ ،‬ﻟﻠﺠﺎﻧﺐ ﺍﻟﻨﻈﺮﻱ ﻣﻦ ﺩﺭﺍﺳﺘﻪ‪ ،‬ﻭﻗﺪ ﰎ ﺗﻮﺯﻳﻊ ‪ 200‬ﺍﺳﺘﺒﻴﺎﻥ ﻋﻠﻰ ﻋﻴﻨﺔ ﻋﺸﻮﺍﺋﻴﺔ‬
‫ﻣﻦ ﺧﱪﺍء ﻭﳏﺎﻓﻈﻲ ﺍﳊﺴﺎﺑﺎﺕ‪ ،‬ﻭﻛﺎﻧﺖ ﻫﺬﻩ ﺍﺳﺘﺒﻴﺎﻧﺎﺕ ﺍﻣﺎ ﻭﺭﻗﻴﺔ)‪40‬ﺍﺳﺘﺒﻴﺎﻥ( ﺍﻭ ﺍﻟﻜﺘﺮﻭﻧﻴﺔ)‪160‬ﺍﺳﺘﺒﻴﺎﻥ(‪ ،‬ﺣﻴﺚ ﰎ ﺍﺳﺘﺮﺟﺎﻉ‬
‫‪ 64‬ﺍﺳﺘﺒﻴﺎﻧﺎ‪ ،‬ﻭﰎ ﲢﻠﻴﻠﻬﺎ ﺑﺎﺳﺘﺨﺪﺍﻡ ‪.SPSS V20‬‬

‫ﻭ ﺧ ﻠ ﺼ ﺖ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﱃ ﻧ ﺘ ﻴ ﺠ ﺘ ﲔ ﻭ ﳘ ﺎ ‪ ،‬ﺍﻥ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ﻣ ﻬ ﻨ ﺔ ﺍ ﺟ ﺘ ﻤ ﺎ ﻋ ﻴ ﺔ ﺗ ﺴ ﺘ ﻔ ﻴ ﺪ ﻣ ﻨ ﻬ ﺎ ﻋ ﺪ ﺓ ﺃ ﻃ ﺮ ﺍ ﻑ ﺗ ﺘ ﻀ ﺎ ﺭ ﺏ ﻣ ﺼ ﺎ ﳊ ﻬ ﺎ‬
‫ﻭ ﲣ ﺘﻠﻒ ﺍﺣ ﺘﻴﺎﺟ ﺎ~ ﺎ ﻣ ﻨﻬ ﺎ ﻭ ﻫ ﻮ ﻣ ﺎ ﻳﺆ ﺩ ﻱ ﺑﺎﻟﻀ ﺮ ﻭ ﺭ ﺓ ﺍﱃ ﺍﺧ ﺘﻼ ﻑ ﺭ ﻭ ﺉ ﺣ ﻮ ﳍ ﺎ‪ ،‬ﻭ ﺍﻥ ﺟ ﻮ ﺩ ﺓ ﺍﻟﺘﺪ ﻗﻴﻖ ﺗﺘﺄﺛﺮ ﲟ ﺨ ﺘﻠﻒ ﻣ ﺘﻐ ﲑ ﺍﺕ ﺑﻴﺌﺔ‬
‫ﺍﻟﺘﺪﻗﻴﻖ‪.2‬‬

‫ﺍﻟﻔ ﺮ ﻉ ﺍﻟﺜﺎﻟﺚ ‪ :‬ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻭ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ‬

‫ﺩ ﺭ ﺍﺳ ﺔ ﺃﺛﺮ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺍﳌ ﺆ ﺳ ﺴ ﺎﺕ ﻟﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﰲ ﳑ ﺎﺭ ﺳ ﺘﻬ ﺎ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﻋ ﻠﻰ ﻣ ﻬ ﻨﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ] ﺧ ﻼ ﻳﻔ ﻴ ﺔ ﺍﳝ ﺎﻥ ‪ ،‬ﺟ ﺎﻭ ﺣ ﺪ ﻭ‬
‫ﺭﺿﺎ[ ‪:2019‬‬
‫ﻫ ﺪ ﻓ ﺖ ﻫ ﺬ ﻩ ﺍ ﻟ ﺪ ﺭ ﺍﺳ ﺔ ﳌ ﻌ ﺮ ﻓ ﺔ ﺃ ﺛ ﺮ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍ ﻡ ﺍ ﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻋ ﻠ ﻰ ﻣ ﻬ ﻨ ﺔ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ‪ ،‬ﻭ ﻣ ﻌ ﺮ ﻓ ﺔ ﻣ ﺎ ﺳ ﻴ ﻜ ﻮ ﻥ‬
‫ﺗﺄ ﺛﲑ ﻫ ﺎ ﻋ ﻠﻰ ﻣ ﻬ ﻨ ﺔ ﺍﻟﺘﺪ ﻗ ﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪.‬‬

‫‪ 1‬ﺩ‪ .‬ﺳﺎﺭﺓ ﻣﻮﻻﻱ ﻣﺼﻄﻔﻰ‪" ،‬ﺃﺛﺮ ﺗﻄﺒﻴﻖ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻋﻠﻰ ﲢﻘﻴﻖ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺧﺎﻃﺮ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ"‪ ،‬ﳎﻠﺔ ﺍﻷﺭﺻﺎﺩ‪ ،‬ﺍﳌﺠﻠﺪ‪ ،2‬ﺍﻟﻌﺪﺩ‪،1‬‬
‫‪.2019‬‬
‫‪2‬‬
‫ﻃﺎﺭﻕ ﺍﻟﺘﻠﻴﻠﻲ‪ ،‬ﻫﻮﺍﺭﻱ ﺳﻮﻳﺴﻲ‪" ،‬ﳏﺪﺩﺍﺕ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‪ ،‬ﳎﻠﺔ ﺍﻟﺒﺎﺣﺚ‪.2019 ،issn1112_3613،‬‬
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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﻭ ﻗﺪ ﺍﻋ ﺘﻤ ﺪ ﺍﻟ ﺒﺎﺣ ﺚ ﻋ ﻠﻰ ﺍﳌﻨﻬ ﺞ ﺍﻟﻮ ﺻ ﻔ ﻲ ﲢ ﻠﻴﻠﻲ ‪ ،‬ﺑﺎﻟﻨﺴ ﺒﺔ ﻟﺪ ﺭ ﺍﺳ ﺘﻪ‪ ،‬ﺗﻜ ﻮ ﻥ ﻋ ﻴﻨﺔ ﻣ ﻦ ﺍﳌ ﺪ ﻗﻘ ﲔ ﺍﳋ ﺎﺭ ﺟ ﻴﲔ ﰲ ﻣ ﻜ ﺎﺗﺐ ﺍﻟﺘﺪ ﻗﻴﻖ ﺑﻮ ﻻ ﻳﺔ‬
‫ﻋﻨﺎﺑﺔ‪ ،‬ﻭﺯﻋﺖ ﻋﻠﻰ ‪ 30‬ﺧﺒﲑﺍ ﻭﰎ ﺍﺳﺘﺮﺟﺎﻉ ‪ 28‬ﺍﺳﺘﻤﺎﺭﺓ ﻣﻨﻬﺎ ‪ 25‬ﺻﺎﳊﺔ ﻟﻠﺪﺭﺍﺳﺔ‪ ،‬ﻭﰎ ﲢﻠﻴﻠﻬﺎ ﺑﺎﺳﺘﺨﺪﺍﻡ ‪.SPSS‬‬

‫ﻭ ﺧ ﻠ ﺼ ﺖ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﱃ ﺍﻥ ﻣ ﺪ ﻗ ﻘ ﻲ ﺍ ﳊ ﺴ ﺎ ﺑ ﺎ ﺕ ﰲ ﻭ ﻻ ﻳ ﺔ ﻋ ﻨ ﺎ ﺑ ﺔ ﳝ ﻠ ﻜ ﻮ ﻥ ﻛ ﻔ ﺎ ء ﺓ ﻣ ﻬ ﻨ ﻴ ﺔ ﲞ ﺼ ﻮ ﺹ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ‪ ،‬ﻭ ﻫ ﺬ ﺍ ﻣ ﺎ ﻳ ﺆ ﺩ ﻱ‬
‫ﺍﱃ ﺳﻬﻮﻟﺔ ﺇﺟﺮﺍءﺍﺕ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﰲ ﻇﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﺆﺳﺴﺎﺕ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻟﻠﺘﺨﻄﻴﻂ ﳌﻬﻨﺔ ﺍﻟﺘﺪﻗﻴﻖ‪.1‬‬

‫ﺩﺭﺍﺳﺔ ﺃﺛﺮ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﲢﺴﲔ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ ]ﺻﻨﻬﺎﺟﻲ ﻫﻴﺒﺔ‪ ،‬ﻟﻌﺮﻭﻡ ﳏﻤﺪ ﺃﻣﲔ[ ‪:2017‬‬

‫ﻫ ﺪ ﻓ ﺖ ﻫ ﺬ ﻩ ﺍ ﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺍ ﱃ ﻣ ﻌ ﺮ ﻓ ﺔ ﺩ ﻭ ﺭ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﰲ ﲢ ﺴ ﲔ ﺟ ﻮ ﺩ ﺓ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ﺑ ﺎ ﻋ ﺘ ﺒ ﺎ ﺭ ﻫ ﺎ ﺗ ﻘ ﻨ ﻴ ﺔ ﺟ ﺪ ﻳ ﺪ ﺓ ﻟ ﻠ ﺘ ﺤ ﻘ ﻖ‬
‫ﻣ ﻦ ﺻ ﺤ ﺔ ﺍﳊ ﺴ ﺎ ﺑﺎ ﺕ ﺑﺎ ﺳ ﺘﻐ ﻼ ﻝ ﻗ ﺪ ﺭ ﺍﺕ ﺍﳊ ﺎ ﺳ ﻮ ﺏ ‪ ،‬ﻭ ﺗﺴ ﻬ ﻞ ﺃﺩ ﺍء ﻣ ﻬ ﻤ ﺔ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ‪.‬‬

‫ﻭ ﻗ ﺪ ﺧ ﻠ ﺼ ﺖ ﻫ ﺬ ﻩ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﱃ ﺍﻥ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﰲ ﻇ ﻞ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻳ ﻠ ﻌ ﺐ ﺩ ﻭ ﺭ ﺍ ﻣ ﻬ ﻤ ﺎ ﻭ ﻣ ﺆ ﺛ ﺮ ﰲ ﻋ ﻤ ﻠ ﻴ ﺔ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ‪ ،‬ﻭ ﺍ ﻥ‬
‫ﺍﻟﺘﺪﻗﻴﻖ ﺍﻻﻟﻜﺘﺮﻭﱐ ﻳﺴﺎﻫﻢ ﰲ ﺍﻛﺘﺴﺎﺏ ﺍﻟﻮﻗﺖ ﻣﻘﺎﺭﻧﺔ ﺑﺎﻟﺘﺪﻗﻴﻖ ﺍﻟﻴﺪﻭﻱ ﻭﺗﻘﻠﻴﻞ ﺗﻜﺎﻟﻴﻒ ﺍﻟﺘﺪﻗﻴﻖ‪.2‬‬

‫ﺩ ﺭ ﺍﺳ ﺔ ﺃﺛﺮ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻭ ﺍﻻ ﺗﺼ ﺎﻝ ﻋ ﻠﻰ ﺍﳌ ﻤ ﺎﺭ ﺳ ﺎﺕ ﺍﳌ ﻬ ﻨﻴﺔ ﻟﻠﻤ ﺮ ﺍﺟ ﻌ ﺔ ﺍﳋ ﺎﺭ ﺟ ﻴﺔ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﳉ ﺰ ﺍﺋﺮ ﻳﺔ ] ﻋ ﺼ ﺎﻡ ﻋ ﺒ ﻴ ﺪ ﱄ [‬

‫‪:2023‬‬
‫ﻫ ﺪ ﻓ ﺖ ﻫ ﺬ ﻩ ﺍ ﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺍ ﱃ ﺍ ﻟ ﺒ ﺤ ﺚ ﰲ ﺍ ﻟ ﻌ ﻼ ﻗ ﺔ ﺑ ﲔ ﺍﺳ ﺘ ﺨ ﺪ ﺍﻡ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻭ ﺍﻻ ﺗ ﺼ ﺎ ﻝ ﺍ ﻟ ﱵ ﰎ ﺍ ﺑ ﺮ ﺍ ﺯ ﻫ ﺎ ﰲ ﳎ ﻤ ﻮ ﻋ ﺔ ﻣ ﻦ‬
‫ﺍﻻ ﺑﻌ ﺎﺩ ﲤ ﺜﻠ ﺖ ﰲ ﺗﻮ ﻓﲑ ﺍﻟﺒﻴﺌ ﺔ ﺍﻟﺘﺤ ﺘﻴ ﺔ ‪ ،‬ﻭ ﺍﻟﻜ ﻔ ﺎء ﺓ ﺍﳌ ﻬ ﻨﻴ ﺔ ‪.‬‬

‫ﻭ ﻗ ﺪ ﺍ ﻋ ﺘ ﻤ ﺪ ﺍ ﻟ ﺒ ﺎ ﺣ ﺚ ﻋ ﻠ ﻰ ﺍﳌ ﻨ ﻬ ﺞ ﺍ ﻟ ﻮ ﺻ ﻔ ﻲ ﺍ ﻟ ﺘ ﺤ ﻠ ﻴ ﻠ ﻲ ﰲ ﺩ ﺭ ﺍ ﺳ ﺘ ﻪ ‪ ،‬ﻭ ﺗ ﻜ ﻮ ﻥ ﻋ ﻴ ﻨ ﺔ ﻣ ﻦ ﳎ ﻤ ﻮ ﻋ ﺔ ﻣ ﻦ ﳏ ﺎ ﻓ ﻈ ﻲ ﺣ ﺴ ﺎ ﺑ ﺎ ﺕ ﺧ ﺎ ﺭ ﺟ ﻴ ﲔ‬
‫ﺟﺰﺍﺋﺮﻳﲔ‪ 96 ،‬ﺍﺳﺘﻤﺎﺭﺓ‪ ،‬ﻭﰎ ﲢﻠﻴﻠﻬﺎ ﺑﻮﺍﺳﻄﺔ ‪.SPSS V28‬‬

‫ﻭ ﻗ ﺪ ﺧ ﻠ ﺼ ﺖ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﱃ ﺍﻥ ﺍﳌ ﺮ ﺍ ﺟ ﻌ ﺔ ﺍ ﳋ ﺎ ﺭ ﺟ ﻴ ﺔ ﻭ ﻟ ﻴ ﺪ ﺓ ﺍ ﻟ ﺘ ﻄ ﻮ ﺭ ﺍﳌ ﺴ ﺘ ﻤ ﺮ ﰲ ﺍ ﻻ ﺣ ﺪ ﺍ ﺙ ﺍ ﻻ ﻗ ﺘ ﺼ ﺎ ﺩ ﻳ ﺔ ‪ ،‬ﻭ ﺃ ﺩ ﻯ ﻇ ﻬ ﻮ ﺭ ﺛ ﻮ ﺭ ﺓ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻻﺗﺼﺎﻝ ﻟﻠﺘﺄﺛﲑ ﻋﻠﻰ ﻧﺸﺎﻁ ﻭﻫﻴﺎﻛﻞ ﺍﳌﺆﺳﺴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﳑﺎ ﺍﺳﺘﻮﺟﺐ ﲢﺪﻳﺚ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﳌﻬﻨﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﺍﳋﺎﺭﺟﻴﺔ‬
‫ﲟﺎ ﻳﻼﺋﻢ ﻣﻊ ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ ﺍﳉﺪﻳﺪﺓ‪.3‬‬

‫‪ 1‬ﺧﻼﻳﻔﻴﺔ ﺍﳝﺎﻥ‪ ،‬ﺟﺎﻭﺣﺪﻭ ﺭﺿﺎ‪ " ،‬ﺃﺛﺮ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﺆﺳﺴﺎﺕ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﳑﺎﺭﺳﺘﻬﺎ ﺍﳌﺤﺎﺳﺒﻴﺔ ﻋﻠﻰ ﻣﻬﻨﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ"‪ ،‬ﳎﻠﺔ ﺍﻟﺸﻌﺎﻉ‪،‬‬
‫ﺍﳌﺠﻠﺪ‪ ،3‬ﺍﻟﻌﺪﺩ‪.2019 ،1‬‬
‫‪ 2‬ﺻﻨﻬﺎﺟﻲ ﻫﻴﺒﺔ‪ ،‬ﻟﻌﺮﻭﻡ ﳏﻤﺪ ﺍﻣﲔ‪" ،‬ﺃﺛﺮ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﲢﺴﲔ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ"‪ ،‬ﳎﻠﺔ ﺇﻗﺘﺼﺎﺩ ﺍﳌﺎﻝ ﻭﺍﻷﻋﻤﺎﻝ‪ ،‬ﺍﳌﺠﻠﺪ‪،2‬‬
‫ﺍﻟﻌﺪﺩ‪.2107 ،2‬‬
‫‪ 3‬ﻋﺼﺎﻡ ﻋﺒﻴﺪﱄ‪" ،‬ﺃﺛﺮ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻻﺗﺼﺎﻝ ﻋﻠﻰ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﳌﻬﻨﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﺍﳋﺎﺭﺟﻴﺔ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ"‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ‪،‬‬
‫ﺟﺎﻣﻌﺔ ﻏﺮﺩﺍﻳﺔ‪.2023 ،‬‬
‫‪20‬‬
 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻷﺟﻨﺒﻴﺔ‬

‫ﺳﻧﺗطرق اﻟﻰ اﻟدراﺳﺎت اﻷﺟﻧﺑﯾﺔ اﻟﻣﺷﺎﺑﮭﺔ ﻟدراﺳﺔ اﻟﺣﺎﻟﯾﺔ‪:‬‬

‫ﺍﻟﻔ ﺮ ﻉ ﺍﻷ ﻭ ﻝ ‪ :‬ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ‬

‫ﺩﺭﺍﺳﺔ ] ‪aisha lawal. riham Mohamed. hind abdalla. walaa wahed kelish. alhashmi‬‬
‫‪:2022 [ aboubaker lasyoud‬‬
‫ﻫﺪﻓﺖ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺣﻮﻝ ﺗﺄﺛﲑ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻷﻧﻈﻤﺔ ﺍﳌﺤﺎﺳﺒﻴﺔ ‪ .AIS‬ﻋﻠﻰ ﺃﺩﺍء ﺍﻟﺸﺮﻛﺎﺕ ﺧﻼﻝ ﺟﺎﺋﺤﺔ ‪covid19‬‬

‫ﻭ ﻛ ﻴﻒ ﺗﺴ ﺎﻋ ﺪ ﰲ ﺗﻌ ﺰ ﻳﺰ ﺃﺩ ﺍء ﺍﳌ ﻮ ﻇ ﻔ ﲔ ﻭ ﻋ ﻤ ﻠﻴﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪.‬‬

‫ﻭ ﻗﺪ ﺍ ﻋ ﺘﻤ ﺪ ﺍﻟﺒﺎﺣ ﺚ ﺍﻟﻨﻬ ﺞ ﺍﻻ ﺳ ﺘﻘ ﺮ ﺍﺋﻲ ‪ ،‬ﰎ ﲨ ﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺃﻭ ﻟﻴﺔ ﻣ ﺘﻌ ﻤ ﻘ ﺔ ﻣﻦ ﺧ ﻼ ﻝ ﻣﻘ ﺎﺑﻼ ﺕ ﺷ ﺒﻪ ﻣ ﻨﻈ ﻤ ﺔ ﺑﺴ ﺒﺐ ﺍﻟﻮ ﺑﺎء‪ ،‬ﺍﺟ ﺮ ﻳﺔ‬
‫ﺍﳌﻘﺎﺑﻼﺕ ﻋﻠﻰ ‪ 10‬ﻣﺪﻗﻘﲔ ﻋﱪ ﺍﻻﻧﺘﺮﻧﺖ‪.‬‬

‫ﻭ ﻗ ﺪ ﺧ ﻠ ﺼ ﺖ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﱃ ﺍ ﻧ ﻪ ﻻ ﻳ ﻮ ﺟ ﺪ ﺗ ﺄ ﺛ ﲑ ﻣ ﺒ ﺎ ﺷ ﺮ ﻟ ﻠ ﺸ ﺮ ﻛ ﺎ ﺕ ﺇ ﲨ ﺎ ﻟﻴ ﺔ ﻋ ﻠﻰ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ﺍﻟﻨﻘ ﺪ ﻱ ‪ /‬ﺍﻹ ﻳﺮ ﺍﺩ ﺍﺕ ‪ ،‬ﻭ ﺗﺰ ﻳ ﺪ ﻫ ﺬ ﻩ ﺍ ﻟ ﻮ ﺭ ﻗ ﺔ‬

‫ﺍﻟﺒﺤﺜﻴﺔ ﻣﻦ ﻓﻬﻤﻨﺎ ﻟﻜﻴﻔﻴﺔ ﺗﺄﺛﲑ ‪ AIS‬ﻋﻠﻰ ﺃﺩﺍء ﺍﻟﺸﺮﻛﺎﺕ ﻭﲢﺴﻴﻨﻪ ﻭﺍﳘﻴﺔ ﻋﻮﻣﻞ ﺍﻟﺘﻨﻔﻴﺬ ﻣﺜﻞ ﺍﻟﺘﺪﺭﻳﺐ‪.1‬‬

‫ﺩﺭﺍﺳﺔ ‪the role of accounting information systems in firms performance during the covid19‬‬
‫] ‪:2021 [ vivek khare‬‬
‫ﻫ ﺪ ﻓ ﺖ ﻫ ﺬ ﻩ ﺍ ﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺍ ﱃ ﺗ ﻮ ﺿ ﻴ ﺢ ﺗ ﺄ ﺛ ﲑ ﺍ ﺕ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻋ ﻠ ﻰ ﺍﻷ ﻧ ﻈ ﻤ ﺔ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ‪ ،‬ﺃ ﻛ ﱪ ﺗ ﺄ ﺛ ﲑ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ‬
‫ﻋ ﻠ ﻰ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﺔ ‪ .‬ﺃ ﻛ ﱪ ﺗ ﺄ ﺛ ﲑ ﺍ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻋ ﻠ ﻰ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﺔ ﻫ ﻮ ﻗ ﺪ ﺭ ﺓ ﺍ ﻟ ﺸ ﺮ ﻛ ﺎ ﺕ ﻋ ﻠ ﻰ ﺍ ﻟ ﺘ ﻄ ﻮ ﻳ ﺮ ﻭ ﺍ ﻻ ﺳ ﺘ ﺨ ﺪ ﺍ ﻡ ﳊ ﻮ ﺳ ﺒ ﺔ ﺍ ﻷ ﻧ ﻈ ﻤ ﺔ‬
‫ﻭ ﻟ ﺘ ﺘ ﺒ ﻊ ﻭ ﺗ ﺴ ﺠ ﻴ ﻞ ﺍ ﳌ ﻌ ﺎ ﻣ ﻼ ﺕ ﺍ ﳌ ﺎ ﻟ ﻴ ﺔ ‪ .‬ﻭ ﻗ ﺪ ﺍ ﻋ ﺘ ﻤ ﺪ ﺍ ﻟ ﺒ ﺎ ﺣ ﺚ ﺍﳌ ﻨ ﻬ ﺞ ﺍ ﻻ ﺳ ﺘ ﻘ ﺮ ﺍ ﺋ ﻲ ﰲ ﺩ ﺭ ﺍ ﺳ ﺘ ﻪ ؛ ﰎ ﲨ ﻊ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﺍ ﻻ ﻟ ﻴ ﺔ ﻣ ﻦ ﺧ ﻼ ﻝ ﻣ ﻘ ﺎ ﺑ ﻼ ﺕ‬
‫ﻋ ﻠﻰ ﻣ ﻜ ﺎﺗﺐ ﺍﻟﺘﺪ ﻗﻴﻖ؛‬

‫ﻭ ﻗ ﺪ ﺧ ﻠ ﺼ ﺖ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﱃ ﺍﻥ ﺗ ﻘ ﺪ ﻡ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﻟ ﱵ ﻣ ﻜ ﻨ ﺖ ﺣ ﻮ ﺳ ﺒ ﺔ ﺃ ﻧ ﻈ ﻤ ﺔ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ‪ ،‬ﻧ ﺘ ﻴ ﺠ ﺔ ﲢ ﺴ ﻴ ﻨ ﺎ ﺕ‬
‫ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺔ ‪ .‬ﻭ ﳝ ﻜ ﻦ ﻷ ﺩ ﻭ ﺍ ﺕ ﻣ ﺜ ﻞ ﺗ ﺒ ﺎ ﺩ ﻝ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﺍ ﻻ ﻟ ﻜ ﺘﺮ ﻭ ﻧﻴ ﺔ ﻭ ﻧﻘ ﻞ ﻭ ﲡ ﻤ ﻴﻊ ﺍﻻ ﻟﻜ ﺘﺮ ﻭ ﱐ ﺍﻥ ﺗﻮ ﻓﺮ ﻓﺮ ﺻ ﺎ ﻟﻠﺸ ﺮ ﻛ ﺎ ﺕ ﻟﺘﻄ ﺒﻴﻖ ﺃﻛ ﺜﺮ‬
‫ﻓﻌﺎﻟﻴﺔ ﻋﻠﻰ ﻧﻈﺎﻡ ﺍﻹﻧﺘﺎﺝ ﻭﺗﻮﻓﲑ ﺍﳌﺎﻝ‪.2‬‬

‫ﺍﻟﻔ ﺮ ﻉ ﺍﻟﺜﺎﱐ ‪ :‬ﺍﻟﺘﺪ ﻗ ﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ‬

‫‪impact of information technology (IT) on management accounting and financial accounting‬‬ ‫ﺩ ﺭ ﺍﺳ ﺔ‬
‫]‪:2022 [ ali jabbera bed. dheyaa zamil khudhair‬‬

‫‪1‬‬
‫‪aisha lawal, riham Mohamed, ² the role of accounting information systems in firms performance during the‬‬
‫‪covid19², journal of governance and regulation, 2022, vol11, issue1.‬‬
‫‪2‬‬
‫‪Vivek khare, ²impact of information technology (IT) on management accounting and financial accounting²,‬‬
‫‪Journal Of Business, 2021, Vol27, N03.‬‬
‫‪21‬‬
 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﻫ ﺪ ﻓ ﺖ ﻫ ﺬ ﻩ ﺍ ﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺍ ﱃ ﲢ ﺪ ﻳ ﺪ ﻣ ﺪ ﻯ ﺗ ﺄ ﺛ ﲑ ﳏ ﺪ ﺩ ﺍ ﺕ ﺟ ﻮ ﺩ ﺓ ﺍﳌ ﺮ ﺍ ﺟ ﻌ ﺔ ﺍ ﳋ ﺎ ﺭ ﺟ ﻴ ﺔ ﻋ ﻠ ﻰ ﺃ ﺩ ﺍء ﺍﳌ ﺎ ﱄ ‪ ،‬ﻭ ﲢ ﺪ ﻳ ﺪ ﻣ ﺪ ﻯ ﺇ ﺩ ﺭ ﺍﻙ ﺍﳌ ﺪ ﻗ ﻘ ﲔ‬
‫ﳌ ﺤ ﺪ ﺩ ﺍﺕ ﺟ ﻮ ﺩ ﺓ ﺍﳌ ﺮ ﺍﺟ ﻌ ﺔ ‪ ،‬ﻣ ﻦ ﺧ ﻼ ﻝ ﲢ ﻠ ﻴﻞ ﳏ ﺪ ﺩ ﺍﺕ ﺟ ﻮ ﺩ ﺓ ﺍﳌ ﺮ ﺍﺟ ﻌ ﺔ ﺍﳋ ﺎ ﺭ ﺟ ﻴ ﺔ ﻋ ﻠﻰ ﺍﻷ ﺩ ﺍء ﺍﳌ ﺎ ﱄ ﺍﳌ ﺘ ﻤ ﺜﻞ ﰲ ) ﺍﳌ ﺆ ﻫ ﻞ ﺍﻟﻌ ﻠ ﻤ ﻲ ﻭ ﺍ ﳋ ﱪ ﺓ ‪،‬‬
‫ﺣ ﺠ ﻢ ﺍﳌﻜ ﺘﺐ ‪ ،‬ﺍﺗﻌ ﺎﺏ ﺍﳌﺮ ﺍﺟ ﻌ ﺔ(‪.‬‬

‫ﻭﻗﺪ ﺍﻋﺘﻤﺪ ﺍﻟﺒﺎﺣﺚ ﻋﻠﻰ ﺍﳌﻨﻬﺞ ﺍﻹﺣﺼﺎء ﺍﻟﻮﺻﻔﻲ‪ ،‬ﻭﺗﺘﻜﻮﻥ ﺍﻟﻌﻴﻨﺔ ﻣﻦ ﻣﺮﺍﺟﻌﲔ ﺍﻟﻘﻄﺎﻉ ﺍﳋﺎﺹ )ﻭﺯﻉ ﻋﻠﻰ ‪ 34‬ﻣﺪﻗﻖ‬
‫ﺧﺎﺭﺟﻲ(‪ ،‬ﺣﻴﺚ ﰎ ﲨﻊ ﺍﻻﺳﺘﺒﻴﺎﻥ ﻭﲢﻠﻴﻠﻪ ﺑﻮﺍﺳﻄﺔ ‪.SPSS V25‬‬

‫ﻭﻗﺪ ﺧﻠﺼﺖ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺍﱃ ﻭﺟﻮﺩ ﺗـﺄﺛﲑ ﳉﻮﺩﺓ ﺍﳌﺮﺍﺟﻌﺔ ﺍﳋﺎﺭﺟﻴﺔ ﻋﻠﻰ ﺍﻷﺩﺍء ﺍﳌﺎﱄ‪ ،‬ﻭﺗﺪﱐ ﺛﻘﺔ ﺍﳌﺴﺘﺨﺪﻣﲔ ﻟﻠﺘﻘﺎﺭﻳﺮ ﰲ‬
‫ﺟﻮﺩﺓ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﱵ ﺗﻘﺪﻣﻬﺎ ﻣﻜﺎﺗﺐ ﺍﳌﺮﺍﺟﻌﺔ‪ ،‬ﻭﺃﻳﻀﺎ ﻫﻨﺎﻙ ﻓﺠﻮﺓ ﻛﺒﲑ ﺑﲔ ﺍﻟﺒﻴﺌﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻭﺍﻟﺒﻴﺌﺔ ﺍﻟﺪﻭﻟﻴﺔ‪.1‬‬
‫ﺍﻟﻔ ﺮ ﻉ ﺍﻟﺜﺎﻟﺚ ‪ :‬ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻭ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ‬
‫ﺩﺭﺍﺳﺔ‪omer all kamit. ] the quality of external and audit and us impact on financial performance‬‬
‫‪:2017 [nashat majeed nashat‬‬
‫ﻫ ﺪ ﻓ ﺖ ﻫ ﺬ ﻩ ﺍ ﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺍ ﱃ ﺍﻇ ﻬ ﺎ ﺭ ﻛ ﻴ ﻒ ﺗ ﻠ ﻌ ﺐ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻣ ﻦ ﺣ ﻴ ﺚ ﺍ ﻟ ﻮ ﺳ ﺎ ﺋ ﻞ ﻭ ﺍﻷ ﺳ ﺎ ﻟ ﻴ ﺐ ﻭ ﺍﻻ ﻟ ﻴ ﺎ ﺕ ﰲ ﻣ ﻬ ﻨ ﺔ‬
‫ﺍﳌ ﺮ ﺍﺟ ﻌ ﺔ ﺑﺸ ﻜ ﻞ ﻏ ﲑ ﻣ ﺒﺎ ﺷ ﺮ ﻣ ﻦ ﺧ ﻼ ﻝ ﻣ ﻬ ﻨ ﺔ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ ‪ ،‬ﻭ ﺑﺸ ﻜ ﻞ ﻣ ﺒﺎ ﺷ ﺮ ﻣ ﻦ ﺧ ﻼ ﻝ ﻧ ﻔ ﺲ ﻣ ﻬ ﻨ ﺔ ﺍ ﳌ ﺮ ﺍ ﺟ ﻌ ﺔ ﺍ ﻟ ﱵ ﺗ ﻜ ﻤ ﻞ ﻣ ﻬ ﻨ ﺔ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﺔ ‪،‬‬
‫ﻭﻗﺪ ﺍﻋﺘﻤﺪ ﺍﻟﺒﺎﺣﺚ ﺍﳌﻨﻬﺞ ﺍﻟﻮﺻﻔﻲ ﺍﻟﺘﺤﻠﻴﻠﻲ ﻟﺪﺭﺍﺳﺘﻪ‪.‬‬

‫ﻭ ﻗ ﺪ ﺧ ﻠ ﺼ ﺖ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﱃ ﺍﻥ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺗ ﺴ ﺎ ﻫ ﻢ ﰲ ﺗ ﻄ ﻮ ﻳ ﺮ ﻣ ﻬ ﻨ ﺔ ﺍﳌ ﺮ ﺍ ﺟ ﻌ ﺔ ﻭ ﺗ ﻘ ﻠ ﻴ ﻞ ﺑ ﻌ ﺾ ﺍﳌ ﺸ ﺎ ﻛ ﻞ ﻭ ﺍ ﳉ ﻮ ﺍ ﻧ ﺐ ﺍ ﻟﺴ ﻠ ﺒ ﻴ ﺔ‬
‫ﺍﻟﱵ ﺗﺼ ﺎﺣ ﺐ ﻫ ﺬ ﻩ ﺍﳌ ﻬ ﻨ ﺔ ﻣ ﻦ ﺧ ﻼ ﻝ ﺍﻟﺘﺄ ﺛﲑ ﺍﻹ ﳚ ﺎ ﰊ ﻟﻮ ﺳ ﺎﺋﻞ ﻭ ﺁ ﻟﻴﺎ ﺕ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﻋ ﻠﻰ ﻫ ﺬ ﻩ ﺍﳌ ﻬ ﻨ ﺔ ‪ .‬ﻭ ﺍﺛﺮ ﺓ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ‬
‫ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻋ ﻠﻰ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ﻛ ﻌ ﻠ ﻢ ﻭ ﻣ ﻬ ﻨ ﺔ ﻣ ﻦ ﺧ ﻼ ﻝ ﻣ ﻌ ﺎﻳﲑ ﺍﳌ ﺮ ﺍﺟ ﻌ ﺔ ‪ ،‬ﺍﺿ ﺎ ﻓ ﺖ ﻫ ﺬ ﻩ ﺍﻟﻈ ﺎ ﻫ ﺮ ﺓ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺳ ﺘ ﺔ ﻣ ﻌ ﺎﻳﲑ ﺗ ﺪ ﻗ ﻴﻖ‬
‫ﺩﻭﻟﻴﺔ ﰲ ﳎﺎﻝ ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‪ ،‬ﻫﺬﻩ ﺩﻟﻴﻞ ﻋﻠﻰ ﺗﺄﺛﲑ ﻫﺬﻩ ﺍﻟﻈﺎﻫﺮﺓ ﻋﻠﻰ ﺍﻟﺘﺪﻗﻴﻖ‪.2‬‬

‫ﺩﺭﺍﺳﺔ ‪baharm ] the impact of information technology on the auditing profession analytical study‬‬

‫‪:2013 [ meihami. Zeinab vrmaghani. Husseim meihami‬‬

‫ﻫ ﺪ ﻓ ﺖ ﻫ ﺬ ﻩ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﱃ ﻣ ﻌ ﺮ ﻓ ﺔ ﺩ ﻭ ﺭ ﻭ ﺗ ﺄ ﺛ ﲑ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻭ ﺍ ﻻ ﺗ ﺼ ﺎ ﻻ ﺕ ﻋ ﻠ ﻰ ﺃ ﺩ ﺍ ء ﺍ ﳌ ﺪ ﻗ ﻘ ﲔ ﺍ ﳌ ﺴ ﺘ ﻘ ﻠ ﲔ ‪ ،‬ﻭ ﻛ ﻴ ﻒ ﻛ ﺎ ﻥ ﻟ ﺘ ﻄ ﻮ ﺭ‬
‫ﰲ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﱃ ﺟ ﺎ ﻧ ﺐ ﺳ ﺮ ﻋ ﺘ ﻬ ﺎ ﺍﳌ ﺘ ﺰ ﺍ ﻳ ﺪ ﺓ ﺗ ﺄ ﺛ ﲑ ﻋ ﻠ ﻰ ﲨ ﻴ ﻊ ﺟ ﻮ ﺍ ﻧ ﺐ ﺍﳌ ﺠ ﺘ ﻤ ﻌ ﺎ ﺕ ﺍ ﻟ ﺒﺸ ﺮ ﻳ ﺔ ‪.‬‬

‫ﻭ ﻗ ﺪ ﺍ ﻋ ﺘ ﻤ ﺪ ﺍ ﻟ ﺒ ﺎ ﺣ ﺚ ﰲ ﺩ ﺭ ﺍ ﺳ ﺘ ﻪ ﻋ ﻠ ﻰ ﺍﳌ ﻨ ﻬ ﺞ ﺍ ﻟ ﻮ ﺻ ﻔ ﻲ ﺍ ﻟ ﺘ ﺤ ﻠ ﻴ ﻠ ﻲ ‪ ،‬ﻭ ﺗ ﺘ ﻜ ﻮ ﻥ ﺍ ﻟ ﻌ ﻴ ﻨ ﺔ ﻣ ﻦ ﻣ ﺪ ﻗ ﻘ ﲔ ﺍﳌ ﺴ ﺘ ﻘ ﻠ ﲔ ﻳ ﻌ ﻤ ﻠ ﻮ ﻥ ﰲ ﻣ ﺆ ﺳ ﺴ ﺎ ﺕ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ‬
‫ﰲ ﻃﻬﺮﺍﻥ‪ ،‬ﰎ ﺍﺧﺘﻴﺎﺭ ‪ 64‬ﻣﺸﺎﺭﻛﺎ ﻛﻌﻴﻨﺔ ﺇﺣﺼﺎﺋﻴﺔ‪ ،‬ﰎ ﲨﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺑﻮﺍﺳﻄﺔ ‪.spss‬‬

‫‪1‬‬
‫‪Ali jabber abed, dheyaa zamil khudhair, ²the quality of external and audit and us impact on financial‬‬
‫‪performance², Journal Of vytautas magnus unv, 2022, vol15, No 1.‬‬
‫‪2‬‬
‫‪Omer all kamit, Nashat majeed nshat, ²the impact of information technology on the auditing profession‬‬
‫‪analytical study², January2017, vol6, issue4.‬‬
‫‪22‬‬
 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﻭ ﻗ ﺪ ﺧ ﻠ ﺼ ﺖ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﱃ ﺍﻥ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺕ ﺍ ﳉ ﺪ ﻳ ﺪ ﺓ ﳍ ﺎ ﺗ ﺄ ﺛ ﲑ ﺍ ﺕ ﳐ ﺘ ﻠ ﻔ ﺔ ﻋ ﻠ ﻰ ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﺍ ﻟ ﻜ ﺒ ﲑ ﺓ ﺃ ﻛ ﱪ ﻣ ﻦ ﺗ ﺄ ﺛ ﲑ ﻫ ﺎ ﻋ ﻠ ﻰ ﺍ ﳌ ﺆ ﺳ ﺴ ﺎ ﺕ‬
‫ﺍﻟﺼﻐﲑﺓ‪ ،‬ﻛﻤﺎ ﺍ‪Ê‬ﺎ ﺗﺆﺛﺮ ﻋﻠﻰ ﻛﻔﺎءﺓ ﺃﻛﺜﺮ ﻓﻌﺎﻟﻴﺔ ﻭﺗﺄﺛﲑﻫﺎ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ )ﺍﻟﺘﻜﻠﻔﺔ( ﺃﻛﺜﺮ ﻣﻘﺎﺭﻧﺔ ﺑﺎﻟﻔﺎﻋﻠﻴﺔ‪.1‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﳌﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ﻭﺍﻟﺪﺭﺍﺳﺔ ﺍﳊﺎﻟﻴﺔ‬

‫ﰎ ﺗ ﻨ ﻈ ﻴ ﻢ ﻛ ﻞ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺎ ﺕ ﺍ ﻟ ﺴ ﺎ ﺑ ﻘ ﺔ ﺍ ﳌ ﻌ ﺮ ﻭ ﺿ ﺔ ﰲ ﺍﳌ ﻄ ﻠ ﺐ ﺍ ﻷ ﻭ ﻝ ﻭ ﺍ ﻟ ﺜ ﺎ ﱐ ﻭ ﺇ ﻋ ﺎ ﺩ ﺓ ﺗ ﻠ ﺨ ﻴ ﺼ ﻬ ﺎ ﻣ ﻦ ﺣ ﻴ ﺚ ﺍ ﳍ ﺪ ﻑ ﻭ ﺍ ﳌ ﺘ ﻐ ﲑ ﺍ ﺕ‬
‫ﻭ ﺍ ﻷ ﺩ ﻭ ﺍ ﺕ ﺍ ﳌ ﺴ ﺘ ﺨ ﺪ ﻣ ﺔ ﻭ ﺍ ﻟ ﻨ ﺘ ﺎ ﺋ ﺞ ﺍ ﳌ ﺘ ﻮ ﺻ ﻞ ﺇ ﻟ ﻴ ﻬ ﺎ ﻭ ﺗ ﻘ ﺪ ﳝ ﻬ ﺎ ﰲ ﺍ ﳉ ﺪ ﻭ ﻝ ﺍﳌ ﺮ ﻓ ﻖ ‪ ،‬ﻭ ﻫ ﺬ ﺍ ﻣ ﻦ ﺃ ﺟ ﻞ ﺭ ﺻ ﺪ ﺃ ﻫ ﻢ ﺍ ﳌ ﺘ ﻐ ﲑ ﺍ ﺕ ﺍ ﻟ ﱵ ﰎ ﺍ ﻻ ﻋ ﺘ ﻤ ﺎ ﺩ‬
‫ﻋ ﻠ ﻴ ﻬ ﺎ ﻣ ﻦ ﻧ ﺎ ﺣ ﻴ ﺔ ‪ ،‬ﻭ ﻣ ﻦ ﺃ ﺟ ﻞ ﺍﳌ ﻘ ﺎ ﺭ ﻧ ﺔ ﺑﻴﻨﻬ ﺎ ﻭ ﺑﲔ ﺍﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺍﳊ ﺎﻟﻴ ﺔ ﻭ ﺍﻻ ﺳ ﺘﻌ ﺎﻧ ﺔ • ﺎ ﰲ ﺗﻔ ﺴ ﲑ ﻧﺘﺎﺋﺞ ﺍﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺍﻟﺘﻄ ﺒﻴﻘ ﻴ ﺔ ﻣ ﻦ ﻧﺎ ﺣ ﻴ ﺔ‬
‫ﺃﺧ ﺮ ﻯ ‪.‬‬
‫ﺃﻭ ﺟ ﻪ ﺍﻻ ﺧ ﺘﻼ ﻑ‬ ‫ﺃﻭ ﺟ ﻪ ﺍﻟﺘﺸ ﺎﺑﻪ‬ ‫ﺍﻟﺪ ﺭ ﺍﺳ ﺔ‬ ‫ﺍﻟﺮ ﻗ ﻢ‬

‫_ ﺗﻨﺎﻭ ﻟﺖ ﻫ ﺬ ﻩ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﻟﺴ ﺎﺑﻘ ﺔ‬ ‫_ ﺗﻨﺎﻭ ﻝ ﺍﳌ ﺘﻐ ﲑ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ‬ ‫‪01‬‬

‫ﻋ ﻠ ﻰ ﺃﺛﺮ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ‬ ‫ﻛ ﻤ ﺘﻐ ﲑ ﻣﺴ ﺘﻘ ﻞ ‪.‬‬
‫ﺑﻨﺴ ﺒﺔ ﻟﻠﺘﺪ ﻗﻴﻖ ﺑﺸ ﻜ ﻞ ﺧ ﺎﺹ ‪،‬‬ ‫_ ﺍﳌ ﻨﻬ ﺞ ﻭ ﺍﺩ ﻟ ﺔ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ‪.‬‬ ‫ﺳﺎﺭﺓ ﻣﻮﻻﻱ ﻣﺼﻄﻔﻰ ‪2019‬‬
‫ﺑ ﻴ ﻨ ﻤ ﺎ ﺭ ﻛ ﺰ ﺓ ﺍﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺍﳊ ﺎ ﻟﻴ ﺔ ﻋ ﻠ ﻰ‬ ‫_ ﴰ ﻮ ﻝ ﺍﻟﻌ ﻴﻨﺔ ﻣ ﻜ ﺎﺗﺐ ﺍﻟﺘﺪ ﻗﻴﻖ ‪.‬‬
‫ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺑﺸ ﻜ ﻞ‬
‫ﻋ ﺎﻡ‪.‬‬
‫_ ﺭ ﻛ ﺰ ﺕ ﻫ ﺬ ﻩ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﻋ ﻠﻰ‬ ‫_ ﺗﻨﺎﻭ ﻝ ﺍﳌ ﺘﻐ ﲑ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ‬ ‫‪02‬‬
‫ﺟ ﻮ ﺩ ﺓ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ﻭ ﺗﺄﺛﲑ‬ ‫ﻛ ﻤ ﺘﻐ ﲑ ﻣﺴ ﺘﻘ ﻞ ‪.‬‬
‫ﺍﳌ ﺘﻐ ﲑ ﺍﺕ ﺍﻟﺒﻴﺌﻴ ﺔ ﻋ ﻠﻴﻬ ﺎ‪ ،‬ﰲ ﺣ ﲔ ﺍﻥ‬ ‫_ ﺍﳌ ﻨﻬ ﺞ ﻭ ﺍﺩ ﻟ ﺔ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ‪.‬‬
‫ﺩ ﺭ ﺍﺳ ﺔ ﺣ ﺎﻟﻴ ﺔ ﴰ ﻠ ﺖ ﺍﻟﺘﺪ ﻗ ﻴﻖ‬ ‫_ ﴰ ﻮ ﻝ ﺍﻟﻌ ﻴﻨﺔ ﻣ ﻜ ﺎﺗﺐ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻴﺔ‪.‬‬ ‫ﻃ ﺎ ﺭ ﻕ ﺍﻟﺘ ﻠ ﻴ ﻠ ﻲ ‪ ،‬ﻫ ﻮ ﺍﺭ ﻱ ﺳ ﻮ ﻳﺴ ﻲ‬
‫ﺍﳋ ﺎﺭ ﺟ ﻲ ﺑﺼ ﻔ ﺔ ﻋ ﺎﻣ ﺔ ﻭ ﺭ ﺑﻄ ﺔ‬ ‫_ﰎ ﲢﻠﻴﻞ ﺍﻟﻨﺘﺎﺋﺞ ﻋﻦ ﻃﺮﻳﻖ ‪.spss‬‬ ‫‪2019‬‬
‫ﻋ ﻼ ﻗ ﺘ ﻪ ﻣ ﻊ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ‬
‫ﻭ ﺗﺄﺛﲑ ﺍﻟﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﻋ ﻠﻰ ﺃﺩ ﺍء‬
‫ﺍﻟﺘﺪ ﻗ ﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪.‬‬
‫_ ﺗﻄ ﺮ ﻗ ﺖ ﻫ ﺬ ﻩ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﱃ‬ ‫_ ﰎ ﺗﻨﺎ ﻭ ﻝ ﻧﻔ ﺲ ﺍﳌ ﺘﻐ ﲑ ﻳﻦ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ‬ ‫‪03‬‬
‫ﺍﻇ ﻬ ﺎ ﺭ ﻛ ﻴﻔ ﻴ ﺔ ﺍﺳ ﺘ ﺨ ﺪ ﺍﻡ‬ ‫ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻭ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ‪.‬‬
‫ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻭ ﺗﺄﺛﲑ ﻫ ﺎ‬ ‫_ ﺍﳌ ﻨﻬ ﺞ ﻭ ﺍﺩ ﻟ ﺔ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ‪.‬‬
‫_ ﴰ ﻮ ﻝ ﺍﻟﻌ ﻴﻨﺔ ﳏ ﺎﻓﻈ ﲔ ﺧ ﺎﺭ ﺟ ﻴﲔ ‪.‬‬ ‫ﺧ ﻼ ﻳﻔ ﻴﺔ ﺍﳝ ﺎﻥ ‪ ،‬ﺟ ﺎﻭ ﺣ ﺪ ﻭ ﺭ ﺿ ﺎ‬
‫ﻋ ﻠﻰ ﻣ ﻬ ﻨﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ‪،‬‬
‫_ ﰎ ﲢﻠﻴﻞ ﺍﻟﻨﺘﺎﺋﺞ ﻋﻦ ﻃﺮﻳﻖ ‪.spss‬‬ ‫‪2019‬‬

‫‪1‬‬
‫‪Baharm meihami, zeinab vrmaghani, Hussein meihami, ²the role & effect of information technology and‬‬
‫‪communication on performance of in dependent auditors ², journal 2013, vol4, no12.‬‬
‫‪23‬‬
 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﰲ ﺣ ﲔ ﺍﻥ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﳊ ﺎ ﻟ ﻴ ﺔ ﴰ ﻠ ﺖ‬
‫ﺍﻟﺘﺪ ﻗ ﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ﻛ ﻜ ﻞ ﻭ ﻟﻴﺲ‬
‫ﻓ ﻘ ﻂ ﺃ ﺩ ﺍء ﺍﳌ ﻬ ﻨﻴﲔ ‪.‬‬
‫_ ﰎ ﺗﻨﺎ ﻭ ﻝ ﻣ ﺘﻐ ﲑ ﻳﻦ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ _ ﺍﳌ ﻨﻬ ﺞ ﺍﳌ ﺘﺒﻊ‬ ‫‪04‬‬
‫_ ﺗﻌ ﻤ ﻘ ﺖ ﻫ ﺬ ﻩ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺣ ﻮ ﻝ‬ ‫ﻭ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪.‬‬
‫ﺻ ﻨ ﻬ ﺎ ﺟ ﻲ ﻫ ﻴ ﺒ ﺔ ‪ ،‬ﻟﻌ ﺮ ﻭ ﻡ ﳏ ﻤ ﺪ ﺍﻣ ﲔ _ ﺗ ﻄ ﺮ ﻗ ﺔ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﱃ ﻣ ﺴ ﺎ ﳘ ﺔ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﰲ ﻇ ﻞ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍ ﻡ‬
‫ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ‪.‬‬ ‫ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﰲ ﲢ ﺴ ﲔ ﺃﺩ ﺍء ﺍﻟﺘ ﺪ ﻗ ﻴﻖ‬ ‫‪2017‬‬
‫ﺍﳋ ﺎﺭ ﺟ ﻲ ‪.‬‬
‫_ ﰎ ﺗﻨﺎ ﻭ ﻝ ﻣ ﺘﻐ ﲑ ﻳﻦ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ _ ﺍﳌ ﻨﻬ ﺞ ﺍﳌ ﺘﺒﻊ‬ ‫ﻋﺼﺎﻡ ﻋﺒﺪﱄ ‪2023‬‬ ‫‪05‬‬
‫_ ﺗﻌ ﻤ ﻘ ﺖ ﻫ ﺬ ﻩ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺣ ﻮ ﻝ‬ ‫ﻭ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪.‬‬
‫ﺍﻟﺘﺪ ﻗ ﻴﻖ ﰲ ﻇ ﻞ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ‬ ‫_ ﴰ ﻮ ﻝ ﺍﻟﻌ ﻴﻨﺔ ﻣ ﺪ ﻗﻴﻘ ﻦ ﺍﳋ ﺮ ﺟ ﻴﲔ ‪.‬‬
‫ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ‪.‬‬ ‫_ﰎ ﲢﻠﻴﻞ ﺍﻟﻨﺘﺎﺋﺞ ﻋﻦ ﻃﺮﻳﻖ ‪.spss‬‬
‫_ ﺍﳊ ﻴﺰ ﺍﳉ ﻐ ﺮ ﺍﰲ‬ ‫_ ﰎ ﺗﻨﺎ ﻭ ﻝ ﻣ ﺘﻐ ﲑ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ‬ ‫‪aisha lawal. riham‬‬ ‫‪06‬‬
‫‪Mohamed. hind‬‬
‫_ ﺍﺧ ﺘﻼ ﻑ ﺍﳌﻨﻬ ﺞ‬ ‫ﻛ ﻤ ﺘﻐ ﲑ ﻣﺴ ﺘﻘ ﻞ ‪.‬‬ ‫‪abdalla. walaa wahed‬‬
‫_ ﴰ ﻮ ﻝ ﺍﻟﻌ ﻴﻨﺔ ﻣ ﺪ ﻗﻘ ﲔ ﺧ ﺎﺭ ﺟ ﻴﲔ ‪.‬‬ ‫‪kelish. alhashmi‬‬
‫_ ﺗﻜ ﻠﻤ ﺖ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﻟﺴ ﺎﺑﻘ ﺔ ﺣ ﻮ ﻝ‬ ‫‪aboubaker lasyoud‬‬
‫ﻧﻈ ﻢ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﰲ ﺣ ﲔ ﺍﻥ‬ ‫‪2022‬‬
‫ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﳊ ﺎﻟﻴ ﺔ ﺗﻄ ﺮ ﻗ ﺖ ﺍﱃ ﺟ ﺰ ء‬
‫ﻣ ﻨﻬ ﺎ ﻭ ﻫ ﻲ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎﺕ ‪.‬‬
‫_ ﺍﳊ ﻴﺰ ﺍﳉ ﻐ ﺮ ﺍﰲ‬ ‫_ ﺗﻨﺎﻭ ﺍﳌ ﺘﻐ ﲑ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ‬ ‫‪07‬‬
‫_ ﺍﺧ ﺘﻼ ﻑ ﺍﳌﻨﻬ ﺞ‬ ‫ﻛ ﻤ ﺘﻐ ﲑ ﻣﺴ ﺘﻘ ﻞ ‪.‬‬ ‫‪vivek khare 2021‬‬
‫_ ﺗﻜ ﻠﻤ ﺖ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﻟﺴ ﺎﺑﻘ ﺔ ﺣ ﻮ ﻝ‬
‫ﻧﻈ ﻢ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﰲ ﺣ ﲔ ﺍﻥ‬
‫ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﳊ ﺎﻟﻴﺔ ﺗﻄ ﺮ ﻗ ﺖ ﺍﱃ ﺟ ﺰ ء‬
‫ﻣ ﻨﻬ ﺎ ﻭ ﻫ ﻲ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎﺕ ‪.‬‬
‫_ ﺍﳊ ﻴﺰ ﺍﳉ ﻐ ﺮ ﺍﰲ‬ ‫_ ﻧﻔ ﺲ ﺍﳌﻨﻬ ﺞ ﺍﳌﺘﺒﻊ ‪.‬‬ ‫‪08‬‬
‫‪ali jabbera bed.‬‬
‫_ ﺍﻫ ﺘﻤ ﺖ ﻫ ﺬ ﻩ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﳌ ﻌ ﺮ ﻓ ﺔ‬ ‫_ ﴰ ﻮ ﻝ ﺍﻟﻌ ﲔ ﻣ ﺪ ﻗﻘ ﲔ ﺧ ﺎﺭ ﺟ ﻴﲔ ‪.‬‬ ‫‪dheyaa zamil‬‬
‫_ ﰎ ﲢﻠﻴﻞ ﺍﻟﻨﺘﺎﺋﺞ ﻋﻦ ﻃﺮﻳﻖ ‪.spss‬‬ ‫‪khudhair‬‬
‫ﳏ ﺪ ﺩ ﺍﺕ ﺟ ﻮ ﺩ ﺓ ﺍﳌﺮ ﺍﺟ ﻌ ﺔ ﺍﳋ ﺎﺭ ﺟ ﻴﺔ‬
‫‪2022‬‬
‫ﻋ ﻠ ﻰ ﺃ ﺩ ﺍء ﺍﳌ ﺎ ﱄ ‪ ،‬ﰲ ﺣ ﲔ ﺍﻥ‬
‫ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﳊ ﺎﻟﻴ ﺔ ﴰ ﻠ ﺖ ﺍﳌ ﺮ ﺍﺟ ﻌ ﺔ‬
‫ﺍﳋ ﺎﺭ ﺟ ﻴﺔ ﻭ ﻛ ﻴﻔ ﻴﺔ ﺍﻟﻘ ﻴﺎﻡ • ﺎ‬
‫ﻭ ﺗﻄ ﺮ ﻗﺖ ﺍﱃ ﺗﻐ ﲑ ﺍﺕ ﺍﻟﱵ ﺣ ﺪ ﺛﺔ‬
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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﳍ ﺎ ﻣ ﻦ ﺧ ﻼ ﻝ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ‬
‫ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ‪.‬‬
‫_ ﺣ ﻴﺰ ﺍﳉ ﻐ ﺮ ﺍﰲ‬ ‫_ ﰎ ﺗﻨﺎﻭ ﻝ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻛ ﻤ ﺘﻐ ﲑ‬ ‫‪09‬‬
‫_ ﺗﻨﺎﻭ ﻟﺖ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﻟﺴ ﺎﺑﻘ ﺔ ﺃﺛﺮ‬ ‫‪ omer all kamit. nashat‬ﻣﺴﺘﻘﻞ‪.‬‬
‫‪majeed Nashat‬‬
‫ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻣ ﻦ ﺟ ﺎﻧﺐ‬ ‫_ ﻧﻔ ﺲ ﺍﳌ ﻨﻬ ﺞ ﺍﳌ ﺘﺒﻊ ‪.‬‬ ‫‪2017‬‬
‫) ﻭ ﺳ ﺎﺋﻞ ﻭ ﺍﻷ ﺳ ﺎﻟﻴ ﺐ ﻭ ﺍﻻ ﻟﻴﺎ ﺕ ( ‪،‬‬
‫ﰲ ﺣ ﲔ ﺍﻥ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﳊ ﺎ ﻟ ﻴ ﺔ‬
‫ﻭ ﻣ ﺰ ﺍﻳﺎ‬ ‫ﺃﳘ ﻴﺔ‬ ‫ﺍﱃ‬ ‫ﺗﻄ ﺮ ﻗ ﺖ‬
‫ﻭ ﻓﻮ ﺍﺋﺪ ﻫ ﺎ‪.‬‬
‫_ ﰎ ﺗﻨﺎ ﻭ ﻝ ﻣ ﺘﻐ ﲑ ﻳﻦ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ _ ﺣ ﻴﺰ ﺍﳉ ﻐ ﺮ ﺍﰲ‬ ‫‪10‬‬
‫_ ﺗﻨﺎﻭ ﻟﺖ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﻟﺴ ﺎﺑﻘ ﺔ ﺃﺛﺮ‬ ‫ﻭ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪.‬‬ ‫‪baharm meihami.‬‬
‫‪Zeinab vrmaghani.‬‬
‫ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻣ ﻦ ﺟ ﺎﻧﺐ‬ ‫_ ﻧﻔ ﺲ ﺍﳌ ﻨﻬ ﺞ ﺍﳌ ﺘﺒﻊ ‪.‬‬ ‫‪Husseim meihami‬‬
‫_ ﴰ ﻮ ﻝ ﺍﻟﻌ ﻴﻨﺔ ﻣ ﻜ ﺎﺗﺐ ﺍﻟﺪ ﻗﻴﻖ ﺍﳌﺴ ﺘﻘ ﻠﲔ ‪.‬‬ ‫‪2013‬‬
‫) ﻭ ﺳ ﺎﺋﻞ ﻭ ﺍﻷ ﺳ ﺎﻟﻴ ﺐ ﻭ ﺍﻻ ﻟﻴﺎ ﺕ ( ‪،‬‬
‫ﰲ ﺣ ﲔ ﺍﻥ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﳊ ﺎ ﻟ ﻴ ﺔ‬ ‫ﰎ ﲢﻠﻴﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻋﻦ ﻃﺮﻳﻖ ‪.spss‬‬
‫ﺗﻄ ﺮ ﻗ ﺖ ﺍﱃ ﺃﳘ ﻴﺔ ﻭ ﻣ ﺰ ﺍﻳﺎ‬
‫ﻭ ﻓﻮ ﺍﺋﺪ ﻫ ﺎ‪.‬‬

‫ﺑ ﺎ ﻟ ﻨ ﺴ ﺒ ﺔ ﳍ ﺬ ﻩ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﻓ ﻘ ﺪ ﺍ ﻫ ﺘ ﻤ ﺖ ﺑ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﻟ ﻌ ﻼ ﻗ ﺔ ﺑ ﲔ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍﻡ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﰲ ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﻭ ﺃ ﺩ ﺍء‬
‫ﺍﳌ ﺪ ﻗﻖ ﺍﳋ ﺎ ﺭ ﺟ ﻲ ﻣ ﻦ ﺧ ﻼ ﻝ ﺗﺄ ﺛﲑ ﻫ ﺎ ﻋ ﻠﻰ ﺧ ﱪ ﺓ ﻭ ﻛ ﻔ ﺎء ﺓ ﺍﳌ ﺪ ﻗﻖ ﻣ ﻦ ﻭ ﺟ ﻬ ﺔ ﻭ ﻋ ﻠ ﻰ ﻓ ﻌ ﺎ ﻟ ﻴ ﺔ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﻣ ﻦ ﺟ ﻬ ﺔ ﺃ ﺧ ﺮ ﻯ ‪.‬‬
‫ﺍﻟﻨﻘ ﺪ ‪:‬‬
‫ﻭ ﻗ ﺪ ﺍ ﻗ ﺘ ﺼ ﺮ ﺕ ﺍﻟﺪ ﺭ ﺍﺳ ﺎ ﺕ ﺍﻟﺴ ﺎﺑﻘ ﺔ ﻭ ﺭ ﻛ ﺰ ﺕ ﻋ ﻠ ﻰ ﺃ ﺣ ﺪ ﺍﳌ ﺘﻐ ﲑ ﻳﻦ ) ﺗ ﻜ ﻨﻠﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ‪ ،‬ﺍﻟﺘﺪ ﻗ ﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ( ﺑ ﺼ ﻔ ﺔ ﺧ ﺎ ﺻ ﺔ ‪،‬‬
‫ﺣ ﻴﺚ ﱂ ﺗﻐ ﻄ ﻲ ﺍﻟﺪ ﺭ ﺍﺳ ﺎﺕ ﻛ ﻞ ﺍﳌ ﻮ ﺿ ﻮ ﻉ ﺑﺸ ﻜ ﻞ ﻛ ﺎﻣ ﻞ ﻭ ﺑ ﻌ ﻀ ﻬ ﺎ ﺗ ﻨ ﺎ ﻭ ﻝ ﺃ ﺛ ﺮ ﺍ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﻣ ﻦ ﺟ ﺎ ﻧ ﺐ ﺍ ﻟ ﻮ ﺳ ﺎ ﺋ ﻞ ﻭ ﱂ ﻳ ﻮ ﺷ ﺮ ﺇ ﱃ ﺃ ﳘ ﻴ ﺘ ﻬ ﺎ‬
‫ﻭ ﺍ ﻧ ﻌ ﻜ ﺎ ﺳ ﻬ ﺎ ﻋ ﻠ ﻰ ﺍﻟﻮ ﺍﻗ ﻊ ‪.‬‬

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 ‫ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻭ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻷ ﻭ ﻝ ‪:‬‬

‫ﺧﻼﺻﺔ ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪:‬‬

‫ﰲ ﻫ ﺬ ﺍ ﺍ ﻟ ﻔ ﺼ ﻞ ﰎ ﺗ ﻨ ﺎ ﻭ ﻝ ﺍ ﻹ ﻃ ﺎ ﺭ ﺍ ﻟ ﻨ ﻈ ﺮ ﻱ ﻭ ﺍﳌ ﻔ ﺎ ﻫ ﻴ ﻤ ﻲ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻭ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ‪ ،‬ﺣ ﻴ ﺚ ﺗ ﻄ ﺮ ﻗ ﻨ ﺎ ﰲ ﺍ ﳌ ﺒ ﺤ ﺚ‬
‫ﺍﻻ ﻭ ﻝ ﺍﱃ ﺗﻄ ﻮ ﺭ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﻭ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍ ﻣ ﻬ ﺎ ‪ ،‬ﻭ ﺗﻌ ﺮ ﻓ ﻨﺎ ﻋ ﻠﻰ ﻣ ﻔ ﻬ ﻮ ﻡ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ﺍﳋ ﺎ ﺭ ﺟ ﻲ ‪ ،‬ﰒ ﺗﻨﺎ ﻭ ﻟﻨﺎ ﻣ ﻌ ﺎﻳﲑ ﻭ ﺍﻟﺒﻴﺎ ﻧ ﺎ ﺕ ﺍ ﳌ ﻨ ﻈ ﻤ ﺔ ﻟ ﻪ ‪،‬‬
‫ﺃﺳ ﺎﻟﻴﺐ ﻭ ﺇﺟ ﺮ ﺍء ﺍﺗﻪ ‪ ،‬ﺃﺛﺮ ﻭ ﺧ ﺎﻃ ﺮ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ‪.‬‬
‫ﺍﻣﺎ ﰲ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ ﺗﻄﺮﻗﻨﺎ ﺍﱃ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺴﺎﺑﻘﺔ ﺍﻟﱵ ﺗﻨﺎﻭﻟﺖ ﺍﳌﻮﺿﻮﻉ ﻣﻦ ﻗﺒﻞ‪ ،‬ﺣﻴﺚ ﰎ ﺗﻘﺴﻴﻢ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﺍﱃ ﺩ ﺭ ﺍﺳ ﺘﲔ ‪ ،‬ﺩ ﺭ ﺍﺳ ﺎﺕ ﻋ ﺮ ﺑﻴﺔ‪ ،‬ﻭ ﺩ ﺭ ﺍﺳ ﺎ ﺕ ﳏ ﻠﻴ ﺔ ‪ ،‬ﰒ ﺗﻄ ﺮ ﻗ ﻨﺎ ﺍﱃ ﺃﻭ ﺟ ﻪ ﺍﻟﺸ ﺒﻪ ﻭ ﺍﻭ ﺟ ﻪ ﺍﻻ ﺧ ﺘﻼ ﻑ ﺑﻴﻨﻬ ﺎ ﻭ ﺑﲔ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﳊ ﺎﻟﻴ ﺔ ‪.‬‬

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‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ‬
 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫ﲤﻬﻴﺪ‪:‬‬
‫ﺑ ﻌ ﺪ ﺗ ﻨ ﺎ ﻭ ﻟ ﻨ ﺎ ﰲ ﺍ ﻟ ﻔ ﺼ ﻞ ﺍ ﻷ ﻭ ﻝ ﺍﳌ ﻔ ﺎ ﻫ ﻴ ﻢ ﺍﻷ ﺳ ﺎ ﺳ ﻴ ﺔ ﻟﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻭ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ﺍﳋ ﺎ ﺭ ﺟ ﻲ ‪ ،‬ﻭ ﺑ ﻨ ﺎ ء ﺍ ﻋ ﻠ ﻰ ﺫ ﻟ ﻚ ﻳ ﺘ ﻨ ﺎ ﻭ ﻝ ﻫ ﺬ ﺍ‬
‫ﺍﻟﻔ ﺼ ﻞ ﻭ ﺻ ﻔ ﺎ ﻟﻠ ﻤ ﻨﻬ ﺞ ﺍﳌ ﺘﺒﻊ ‪ ،‬ﻭ ﳎ ﺘﻤ ﻊ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﻭ ﻋ ﻴﻨﺘﻬ ﺎ‪ ،‬ﻭ ﻛ ﺬ ﻟﻚ ﺃﺩ ﺍﺓ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﳌﺴ ﺘﺨ ﺪ ﻣ ﺔ ﻭ ﻃ ﺮ ﻳﻘ ﺔ ﺇﻋ ﺪ ﺍﺩ ﻫ ﺎ‪ ،‬ﻭ ﻣ ﺪ ﻯ ﺻ ﺪ ﻗ ﻬ ﺎ ﻭ ﺛﺒﺎ~ ﺎ‪،‬‬
‫ﻛ ﻤ ﺎ ﻳﺘﻀ ﻤ ﻦ ﻭ ﺻ ﻔ ﺎ ﻟﻺ ﺟ ﺮ ﺍء ﺍﺕ ﺍﻟﱵ ﻗ ﻤ ﻨﺎ • ﺎ ﰲ ﺗﺼ ﻤ ﻴﻢ ﺃﺩ ﺍﺓ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ‪ ،‬ﻭ ﺍﻷ ﺩ ﻭ ﺍﺕ ﺍﻟﱵ ﰎ ﺍﺳ ﺘﺨ ﺪ ﺍﻣ ﻬ ﺎ ﳉ ﻤ ﻊ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ‪ ،‬ﻟ ﻴ ﻨ ﺘ ﻬ ﻲ ﺍ ﻟ ﻔ ﺼ ﻞ‬
‫ﺑ ﺎ ﳌ ﻌ ﺎ ﳉ ﺎ ﺕ ﺍ ﻹ ﺣ ﺼ ﺎ ﺋ ﻴ ﺔ ﺍ ﻟ ﱵ ﺍﺳ ﺘﺨ ﺪ ﻣ ﺖ ﰲ ﲢ ﻠ ﻴ ﻞ ﺍ ﻟ ﺒ ﻴ ﺎ ﻧ ﺎ ﺕ ﻭ ﺍﺳ ﺘﺨ ﻼ ﺹ ﺍﻟﻨﺘﺎﺋﺞ ‪ ،‬ﻭ ﺳ ﻨﻘ ﻮ ﻡ ﺑﺘﻘ ﺴ ﻴﻢ ﻓ ﺼ ﻞ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﻟﺘﻄ ﺒﻴﻘ ﻴ ﺔ ﺇﱃ ﺍﳌ ﺒﺤ ﺜﲔ‬
‫ﺍﻟﺘﺎﻟﻴﲔ ‪:‬‬
‫‪ ü‬ﺍ ﳌ ﺒ ﺤ ﺚ ﺍ ﻷ ﻭ ﻝ ‪ :‬ﺍﻟﻄ ﺮ ﻳﻘ ﺔ ﻭ ﺍﻷ ﺩ ﻭ ﺍﺕ ﺍﳌﺴ ﺘﺨ ﺪ ﻣ ﺔ ﰲ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ‪.‬‬
‫‪ ü‬ﺍ ﳌ ﺒ ﺤ ﺚ ﺍ ﻟ ﺜ ﺎ ﱐ ‪ :‬ﻧ ﺘ ﺎ ﺋ ﺞ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺍﳌ ﻴﺪ ﺍﻧﻴ ﺔ ‪ ،‬ﺗﻔﺴ ﲑ ﻫ ﺎ ﻭ ﻣ ﻨﺎ ﻗﺸ ﺘﻬ ﺎ ‪.‬‬

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 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ‪ :‬ﺍﻟﻄﺮﻳﻘﺔ ﻭﺍﻷﺩﻭﺍﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺍﻟﺪﺭﺍﺳﺔ‬

‫ﺗﻌ ﺘﱪ ﻣ ﻨﻬ ﺠ ﻴ ﺔ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﻭ ﺃﺩ ﻭ ﺍ~ ﺎ ﺍﳋ ﻄ ﻮ ﺍﺕ ﺍﻟﱵ ﻳﻌ ﺘﻤ ﺪ ﻫ ﺎ ﺍﻟﺒﺤ ﺚ ﻹ ﳒ ﺎﺯ ﺍﳉ ﺎﻧﺐ ﺍﻟﺘﻄ ﺒﻴﻘ ﻲ ﻣ ﻦ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺑﻐ ﺮ ﺽ ﺍﻟﻮ ﺻ ﻮ ﻝ ﺇﱃ‬
‫ﺍﻟﻨﺘﺎﺋﺞ ﻭ ﺍﻷ ﻫ ﺪ ﺍﻑ ﺍﳌ ﺮ ﺟ ﻮ ﺓ‪ ،‬ﺣ ﻴﺚ ﻳﺘﻢ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﻣ ﻨﻬ ﺠ ﻴ ﺔ ﺍﻟﺪ ﺭ ﺍﺳ ﺎ ﺕ ﺍﳌ ﻴﺪ ﺍﻧﻴ ﺔ ﻭ ﺍﻟﱵ ﺗﻌ ﺮ ﻑ ﺑﺄ ‪ Ê‬ﺎ ﻃ ﺮ ﻳﻘ ﺔ ﰲ ﺍﻟﺒﺤ ﺚ ﺗﺘﻨﺎﻭ ﻝ ﺃﺣ ﺪ ﺍﺙ ‪،‬‬
‫ﻇ ﻮ ﺍﻫ ﺮ ﻭ ﳑ ﺎ ﺭ ﺳ ﺎ ﺕ ﻣ ﻮ ﺟ ﻮ ﺩ ﺓ ﻣ ﺘ ﺎ ﺣ ﺔ ﻟ ﻠ ﺪ ﺭ ﺍﺳ ﺔ ﻭ ﺍﻟﻘ ﻴ ﺎ ﺱ ﻛ ﻤ ﺎ ﺑ ﻄ ﺮ ﻳ ﻘ ﺔ ﻣ ﺒ ﺎ ﺷ ﺮ ﺓ ﺃ ﻭ ﻏ ﲑ ﻣ ﺒ ﺎ ﺷ ﺮ ﺓ ‪ ،‬ﻭ ﻳ ﺴ ﺘ ﻄ ﻴ ﻊ ﺍ ﻟ ﺒ ﺎ ﺣ ﺚ ﺃ ﻥ ﻳ ﺘ ﻔ ﺎ ﻋ ﻞ ﻣ ﻌ ﻬ ﺎ‬
‫ﻓﻴﺤﻠﻠﻬﺎ ﻭﻳﻔﺴﺮﻫﺎ ﻭﺫﻟﻚ ﺑﻮﺍﺳﻄﺔ ﺍﳊﺎﺳﻮﺏ ﻭﺑﺮﺍﻣﺞ ﺍﻟﺘﺤﻠﻴﻞ ﺍﻹﺣﺼﺎﺋﻲ ﻻﺳﻴﻤﺎ ‪.SPSS‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﺍﻟﻄﺮﻳﻘﺔ ﺍﳌﺘﺒﻌﺔ ﰲ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﻳﺘﻨﺎﻭﻝ ﻫﺬﺍ ﺍﳌﻄﻠﺐ ﺍﻟﻄﺮﻳﻘﺔ ﺍﳌﺘﺒﻌﺔ ﰲ ﺍﻟﺪﺭﺍﺳﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﳎﺘﻤﻊ ﻭﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ‪ ،‬ﻭﺃﻫﻢ ﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﺑﺎﻹ ﺿ ﺎﻓ ﺔ ﺇﱃ ﺃﺩ ﻭ ﺍﺕ ﲨ ﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ ‪.‬‬
‫ﺍﻟﻔ ﺮ ﻉ ﺍﻷ ﻭ ﻝ ‪ :‬ﳎ ﺘ ﻤ ﻊ ﻭ ﻋ ﻴﻨ ﺔ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ‬
‫ﻳ ﺘ ﻤ ﺜ ﻞ ﳎ ﺘ ﻤ ﻊ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﰲ ﺧ ﱪ ﺍء ﺍﳌ ﺤ ﺎﺳ ﺒ ﺔ ﻋ ﻠﻰ ﻣﺴ ﺘﻮ ﻯ ﻣ ﺪ ﻳﻨ ﺔ ﻭ ﺭ ﻗ ﻠ ﺔ ﺳ ﻮ ﺍء ﺃﻛ ﺎﺩ ﳝ ﻴﲔ ﺃﻭ ﻣ ﻬ ﻨﻴﲔ ‪ ،‬ﻣ ﻊ ﻣ ﺮ ﺍﻋ ﺎﺓ ﺃﻥ ﻳﻜ ﻮ ﻥ ﺃﻓﺮ ﺍﺩ‬
‫ﺍﻟﻌ ﻴﻨ ﺔ ﳐ ﺘﺎﺭ ﻳﻦ ﻋ ﺸ ﻮ ﺍﺋﻴﺎ ﻣ ﻦ ﺑﲔ ﺍﻷ ﺷ ﺨ ﺎﺹ ﺍﻟﺬ ﻳﻦ ﺗﺘﻮ ﻓﺮ ﻟﺪ ﻳﻬ ﻢ ﺍﳋ ﱪ ﺓ ﺍﳌ ﻬ ﻨﻴ ﺔ ﰲ ﻣ ﺰ ﺍﻭ ﻟ ﺔ ﻣ ﻬ ﻨ ﺔ ﺍﳌ ﺤ ﺎﺳ ﺒ ﺔ ﺃﻭ ﺗﺪ ﺭ ﻳﺴ ﻬ ﺎ‪.‬‬
‫ﰎ ﺗﻮﺯﻳﻊ ‪ 45‬ﺍﺳﺘﻤﺎﺭﺓ ﺍﺳﺘﺒﻴﺎﻥ ﻋﻠﻰ ﻋﻴﻨﺔ ﻣﻦ ﺍﳋﱪﺍء ﺍﳌﺤﺎﺳﺒﲔ‪ ،‬ﳏﺎﻓﻈﻲ ﺍﳊﺴﺎﺑﺎﺕ ﻭﺍﳌﺤﺎﺳﺒﲔ ﺍﳌﻌﺘﻤﺪﻳﻦ‪ .‬ﺍﻋﺘﻤﺪﻧﺎ ﺍﻟﺘﺴﻠﻴﻢ‬
‫ﺍﳌﺒﺎﺷﺮ ﺃﻭ ﺑﻮﺍﺳﻄﺔ ﺍﻟﺰﻣﻼء‪ ،‬ﻭﺑﻌﺪ ﻋﻤﻠﻴﺔ ﺍﻟﻔﺮﺯ ﰎ ﺍﺳﺘﻨﻔﺎﺫ ﲨﻴﻊ ﺍﻻﺳﺘﻤﺎﺭﺍﺕ ﺍﻟـ ‪.45‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(1-2‬ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺍﻻﺳﺘﻤﺎﺭﺍﺕ ﺍﳌﻮﺯﻋﺔ‬

‫ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ‬ ‫ﺍﻟﺒﻴـ ـ ـ ـ ـ ـ ـ ـ ﺎﻥ‬
‫ﺍﻟﻨﺴ ﺒ ﺔ‬ ‫ﺍﻟﻌ ﺪ ﺩ‬
‫‪%100‬‬ ‫‪45‬‬ ‫ﻋ ﺪ ﺩ ﺍﻻ ﺳ ﺘ ﻤ ﺎ ﺭ ﺍ ﺕ ﺍﳌ ﻮ ﺯ ﻋ ﺔ‬
‫‪%0‬‬ ‫‪00‬‬ ‫ﻋ ﺪ ﺩ ﺍﻻ ﺳ ﺘ ﻤ ﺎ ﺭ ﺍ ﺕ ﺍﳌ ﻘ ﺼ ﺎ ﺕ‬
‫‪%100‬‬ ‫‪45‬‬ ‫ﻋ ﺪ ﺩ ﺍﻻ ﺳ ﺘ ﻤ ﺎ ﺭ ﺍ ﺕ ﺍ ﻟ ﺼ ﺎ ﳊ ﺔ‬
‫ﺍﳌ ﺼ ﺪ ﺭ ‪ :‬ﺇﻋ ﺪ ﺍﺩ ﺍﻟﻄ ﺎﻟﺒﺔ ﺍﻋ ﺘﻤ ﺎﺩ ﺍ ﻋ ﻠﻰ ﺍﻻ ﺳ ﺘﺒﻴﺎﻧﺎﺕ ﺍﳌ ﻮ ﺯ ﻋ ﺔ‬

‫ﺍﻟﻔ ﺮ ﻉ ﺍﻟﺜﺎﱐ ‪ :‬ﺃﺩ ﻭ ﺍﺕ ﲨ ﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ‬

‫ﻣ ﻦ ﺧ ﻼ ﻝ ﻫ ﺬ ﺍ ﺍﻟﻔ ﺮ ﻉ ﺳ ﻨﺘﻌ ﺮ ﻑ ﻋ ﻠﻰ ﺑﻴﺎ ﻧﺎ ﺕ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﻭ ﺍ ﻷ ﺩ ﻭ ﺍ ﺕ ﺍ ﳌ ﺴ ﺘ ﺨ ﺪ ﻣ ﺔ ﰲ ﲨ ﻌ ﻬ ﺎ ‪:‬‬

‫ﺃﻭ ﻻ ‪ -‬ﺍﻟﺒﻴﺎﻧﺎ ﺕ ﺍﻷ ﻭ ﻟﻴ ﺔ ﻭ ﺍﻟﺜﺎﻧﻮ ﻳ ﺔ‬

‫ﰎ ﺍﻻ ﻋ ﺘ ﻤ ﺎﺩ ﻋ ﻠ ﻰ ﳎ ﻤ ﻮ ﻋ ﺔ ﻣ ﻦ ﺍﻟﺒﻴﺎ ﻧﺎ ﺕ ﺍﻷ ﻭ ﻟﻴ ﺔ ﻭ ﺍﻟﺜﺎ ﻧﻮ ﻳ ﺔ ﺫ ﺍﺕ ﺍﻟ ﺼ ﻠ ﺔ ﲟ ﻮ ﺿ ﻮ ﻉ ﺍﻟ ﺪ ﺭ ﺍﺳ ﺔ ﻭ ﺗﺘ ﻤ ﺜﻞ ﰲ ‪:‬‬

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 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫‪ - 1‬ﺍ ﳌ ﺼ ﺎ ﺩ ﺭ ﺍ ﻷ ﻭ ﻟ ﻴ ﺔ ‪ :‬ﰎ ﺗ ﺼ ﻤ ﻴ ﻢ ﺍﺳ ﺘﺒﻴﺎﻥ ﻭ ﺗﻮ ﺯ ﻳﻌ ﻪ ﻋ ﻠ ﻰ ﺍﻟﻌ ﻴﻨ ﺔ ﻟ ﺪ ﺭ ﺍﺳ ﺔ ﺩ ﻭ ﺭ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﰲ ﲢ ﺴ ﲔ ﺃ ﺩ ﺍ ء ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ‬

‫ﺍﳋ ﺎﺭ ﺟ ﻲ ‪ ،‬ﻭ ﻗ ﺪ ﻗﺴ ﻤ ﺖ ﺃﺳ ﺌﻠ ﺔ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ﺇﱃ ﺛﻼ ﺛ ﺔ ﳏ ﺎﻭ ﺭ ﺣ ﺴ ﺐ ﻓﺮ ﺿ ﻴﺎ ﺕ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺑﺎﻹ ﺿ ﺎ ﻓ ﺔ ﺇﱃ ﳏ ﻮ ﺭ ﺍﻟﺒﻴﺎﻧﺎ ﺕ ﺍﻟﺸ ﺨ ﺼ ﻴ ﺔ ‪.‬‬
‫‪ - 2‬ﺍ ﳌ ﺼ ﺎ ﺩ ﺭ ﺍ ﻟ ﺜ ﺎ ﻧ ﻮ ﻳ ﺔ ‪ :‬ﰎ ﺍﻻ ﻋ ﺘ ﻤ ﺎﺩ ﻋ ﻠ ﻰ ﳎ ﻤ ﻮ ﻋ ﺔ ﻛ ﺒﲑ ﺓ ﻣ ﻦ ﺍ ﻟ ﻜ ﺘ ﺐ ‪ ،‬ﺍ ﳌ ﺮ ﺍ ﺟ ﻊ ‪ ،‬ﺍ ﻟ ﻨ ﺸ ﺮ ﺍ ﺕ ﺍ ﻟ ﻌ ﻠ ﻤ ﻴ ﺔ ‪ ،‬ﺍﳌ ﺠ ﺎﻻ ﺕ ﺍﳌ ﺤ ﻜ ﻤ ﺔ ﻭ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺎ ﺕ‬
‫ﺍﻟﺴ ﺎﺑﻘ ﺔ ‪ ،‬ﺑﺎﻹ ﺿ ﺎ ﻓ ﺔ ﺇﱃ ﺍﻟﻘ ﻮ ﺍﻧﲔ ﻭ ﺍﳉ ﺮ ﻳﺪ ﺓ ﺍﻟﺮ ﲰ ﻴ ﺔ ﻭ ﻣ ﻌ ﺎﻳﲑ ﺍﳌ ﺮ ﺍﺟ ﻌ ﺔ ﻭ ﺍﻟﺘﺪ ﻗ ﻴﻖ ‪.‬‬

‫ﺍ ﻟ ﻔ ﺮ ﻉ ﺍ ﻟ ﺜ ﺎ ﻟ ﺚ ‪ :‬ﺗ ﺼ ﻤ ﻴ ﻢ ﺃ ﺩ ﺍﺓ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ‬

‫ﺃﻭ ﻻ ‪ -‬ﺧ ﻄ ﻮ ﺍﺕ ﺇﻋ ﺪ ﺍﺩ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ‬

‫ﰎ ﺗﻘ ﺴ ﻴ ﻢ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ﺍﱃ ﺃﺭ ﺑﻌ ﺔ ﳏ ﺎ ﻭ ﺭ ﺃﺳ ﺎ ﺳ ﻴ ﺔ ﻛ ﻤ ﺎ ﻳ ﻠ ﻲ ‪:‬‬
‫ﺍﳌ ﺤ ﻮ ﺭ ﺍﻷ ﻭ ﻝ ‪ :‬ﺧ ﺎﺹ ﺑﺎﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﻟﻌ ﺎﻣ ﺔ ﺍﻟﺸ ﺨ ﺼ ﻴﺔ ﻭ ﺍﻟﺪ ﳝ ﻐ ﺮ ﺍﻓﻴﺔ ﻷ ﻓﺮ ﺍﺩ ﺍﻟﻌ ﻴﻨﺔ‪.‬‬
‫ﺍ ﳌ ﺤ ﻮ ﺭ ﺍ ﻟ ﺜ ﺎ ﱐ ‪ :‬ﺑ ﻌ ﻨ ﻮ ﺍ ﻥ ﺍ ﻋ ﺘ ﻤ ﺎ ﺩ ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﻗ ﻴ ﺪ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ﻋ ﻠﻰ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ ﻭ ﳛ ﺘﻮ ﻱ ﻋ ﻠﻰ ‪ 9‬ﻓ ﻘ ﺮ ﺍ ﺕ ‪.‬‬
‫ﺍﳌﺤﻮﺭ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺑﻌﻨﻮﺍﻥ ﺃﺩﺍء ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﻭﻳﺘﻀﻤﻦ ‪ 11‬ﻓﻘﺮﺓ‪.‬‬
‫ﺍﳌﺤﻮﺭ ﺍﻟﺮﺍﺑﻊ‪ :‬ﺑﻌﻨﻮﺍﻥ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻭﻫﺬﺍ ﺍﳌﺤﻮﺭ ﻣﻜﻮﻥ ﻣﻦ ‪ 5‬ﻓﻘﺮﺍﺕ‪.‬‬
‫ﻭ ﻗﺪ ﰎ ﺇﻋ ﺪ ﺍﺩ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ﻋ ﻠﻰ ﺃﺳ ﺎﺱ ﻣﻘ ﻴﺎﺱ ﻟﻴﻜ ﺎﺭ ﺕ ﺍﳋ ﻤ ﺎﺳ ﻲ ‪.‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(2-2‬ﺃﻭﺯﺍﻥ ﻣﻘﻴﺎﺱ ﻟﻴﻜﺎﺭﺕ ﺍﳋﻤﺎﺳﻲ‬

‫ﻣ ﻮ ﺍﻓﻖ ﺑﺸ ﺪ ﺓ‬ ‫ﻣ ﻮ ﺍﻓﻖ‬ ‫ﳏ ﺎﻳ ﺪ‬ ‫ﻏ ﲑ ﻣ ﻮ ﺍﻓﻖ‬ ‫ﻏ ﲑ ﻣ ﻮ ﺍﻓﻖ ﺑﺸ ﺪ ﺓ‬ ‫ﺍﻟﺮ ﺃﻱ ) ﺍﻟﺘﺼ ﻨﻴﻒ (‬

‫‪5‬‬ ‫‪4‬‬ ‫‪3‬‬ ‫‪2‬‬ ‫‪1‬‬ ‫ﺍ ﻟ ﺪ ﺭ ﺟ ﺔ ) ﺍﻟﻮ ﺯ ﻥ (‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﻭﻟﻴﺪ ﻋﺒﺪ ﺍﻟﺮﲪﺎﻥ ﺧﺎﻟﺪ ﺍﻟﻔﺮﺍ‪ ،‬ﲢﻠﻴﻞ ﺍﻻﺳﺘﺒﻴﺎﻥ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﱪﻧﺎﻣﺞ ﺍﻹﺣﺼﺎﺋﻲ‪ ،SPSS‬ﺹ‪26‬‬

‫ﻭ ﺑﻌ ﺪ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺍﳌﺘﻮ ﺳ ﻂ ﺍﳌﺮ ﺟ ﺢ ﳊ ﺴ ﺎﺏ ﳏ ﺎﻭ ﺭ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ‪ ،‬ﻳﺘﺤ ﻮ ﻝ ﺍﻟﺴ ﻠﻢ ﺇﱃ ﺍﳌ ﺠ ﺎﻻ ﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(3-2‬ﺃﻭﺯﺍﻥ ﺍﳌﺘﻮﺳﻄﺎﺕ ﺍﳌﺮﺟﺤﺔ‬

‫ﺍﳌﺴ ﺘﻮ ﻯ‬ ‫ﺍﳌ ﺠ ﺎﻝ‬ ‫ﺍﻻ ﺳ ﺘﺠ ﺎﺑ ﺔ‬

‫ﻣ ﻨﺨ ﻔ ﺾ ﺟ ﺪ ﺍ‬ ‫‪1.8-1‬‬ ‫ﻏ ﲑ ﻣ ﻮ ﺍﻓﻖ ﺑﺸ ﺪ ﺓ‬
‫ﻣ ﻨﺨ ﻔ ﺾ‬ ‫‪2.6-1.81‬‬ ‫ﻏ ﲑ ﻣ ﻮ ﺍﻓﻖ‬
‫ﻣ ﺘﻮ ﺳ ﻂ‬ ‫‪3.4-2.61‬‬ ‫ﳏ ﺎﻳ ﺪ‬
‫ﻣ ﺮ ﺗﻔ ﻊ‬ ‫‪4.2-3.41‬‬ ‫ﻣ ﻮ ﺍﻓﻖ‬

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 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫ﻣ ﺮ ﺗﻔ ﻊ ﺟ ﺪ ﺍ‬ ‫‪5-4.21‬‬ ‫ﻣ ﻮ ﻓﻖ ﺑﺸ ﺪ ﺓ‬

‫ﺍ ﳌ ﺼ ﺪ ﺭ ‪ :‬ﺣ ﺴ ﺎ ﺑ ﺎ ﺕ ﺍﻟﻄ ﺎ ﻟﺒ ﺔ‬

‫ﺛ ﺎ ﻧ ﻴ ﺎ ‪ -‬ﺻ ﺪ ﻕ ﻭ ﺛ ﺒ ﺎ ﺕ ﺍﻻ ﺳ ﺘ ﺒ ﻴ ﺎﻥ‬
‫‪ - 1‬ﺻ ﺪ ﻕ ﺍ ﻻ ﺳ ﺘ ﺒ ﻴ ﺎ ﻥ ‪ :‬ﻷ ﺟ ﻞ ﺍﻟﺘﺤ ﻘ ﻖ ﻣ ﻦ ﺻ ﺪ ﻕ ﺃﺩ ﺍﺓ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﻣ ﻦ ﻃ ﺮ ﻑ ﺍﳌ ﺤ ﻜ ﻤ ﲔ ‪ ،‬ﻭ ﻗ ﺒﻞ ﺗﻮ ﺯ ﻳ ﻊ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ﰎ ﻋ ﺮ ﺿ ﻪ ﻟﻠﺘﺤ ﻜ ﻴ ﻢ ﻋ ﻠﻰ‬
‫ﳎ ﻤ ﻮ ﻋ ﺔ ﻣ ﻦ ﺍ ﻷ ﺳ ﺎ ﺗ ﺬ ﺓ ﺍ ﳌ ﺨ ﺘ ﺼ ﲔ ﻣ ﻦ ﺟ ﺎﻣ ﻌ ﺔ ﻭ ﺭ ﻗ ﻠ ﺔ ‪ ،‬ﻭ ﻫ ﺬ ﺍ ﺑﻐ ﻴ ﺔ ﺍﻟﺘﺄ ﻛ ﺪ ﻣ ﻦ ﺳ ﻼ ﻣ ﺔ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ﻣ ﻦ ﳐ ﺘ ﻠﻒ ﺍﳉ ﻮ ﺍﻧ ﺐ ﺧ ﺎ ﺻ ﺔ ﻓ ﻴ ﻤ ﺎ ﻳﺘﻌ ﻠﻖ‬
‫ﺑـ ‪:‬‬
‫‪ -‬ﺩ ﻗ ﺔ ﺻ ﻴﺎﻏ ﺔ ﺍﻻ ﺳ ﺌﻠﺔ ﻭ ﺻ ﺤ ﺘﻬ ﺎ ﻣ ﻦ ﺍﻟﻨﺎﺣ ﻴﺔ ﺍﻟﻠﻐ ﻮ ﻳﺔ‪.‬‬
‫‪ -‬ﺗﻮ ﺯ ﻳﻊ ﺧ ﻴﺎﺭ ﺍﺕ ﺍﻹ ﺟ ﺎﺑﺔ ﻟﻀ ﻤ ﺎﻥ ﻣ ﻼ ءﻣ ﺘﻬ ﺎ ﻟﻌ ﻤ ﻠﻴﺔ ﺍﻟﺘﺤ ﻠﻴﻞ ﺍﻹ ﺣ ﺼ ﺎﺋﻲ ﺍﳌﻨﺎﺳ ﺐ ﻹ ﺷ ﻜ ﺎﻟﻴﺔ ﺩ ﺭ ﺍﺳ ﺘﻨﺎ‪.‬‬
‫‪ -‬ﺍﻟﺘﺼ ﻤ ﻴﻢ ﺍﻟﺪ ﻗ ﻴﻖ ﻭ ﺍﳌ ﺘﻮ ﺍﻓﻖ ﻣ ﻊ ﻣ ﻨﻬ ﺠ ﻴﺔ ﲢ ﻠﻴﻞ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ‪.‬‬
‫ﰲ ﺍ ﻷ ﺧ ﲑ ‪ ،‬ﺑ ﻌ ﺪ ﺃ ﺧ ﺬ ﺁ ﺭ ﺍء ﺍﳌ ﺤ ﻜ ﻤ ﲔ ﻣ ﺜ ﻠ ﻤ ﺎ ﻫ ﻲ ﻣ ﻮ ﺿ ﺤ ﺔ ﺃ ﲰ ﺎ ﺅ ﻫ ﻢ ﰲ ﺍﳌ ﻼ ﺣ ﻖ ‪ ،‬ﰎ ﺻ ﻴ ﺎ ﻏ ﺔ ﺍ ﻻ ﺳ ﺘ ﺒ ﻴ ﺎ ﻥ ﺑ ﺸ ﻜ ﻠ ﻪ ﺍ ﻟ ﻨ ﻬ ﺎ ﺋ ﻲ ‪.‬‬
‫‪ - 2‬ﺛ ﺒ ﺎ ﺕ ﺍ ﻻ ﺳ ﺘ ﺒ ﻴ ﺎ ﻥ ‪ :‬ﻷ ﺟ ﻞ ﺍﻟﺘﺤ ﻘ ﻖ ﻣ ﻦ ﺛﺒﺎ ﺕ ﺃﺩ ﺍﺓ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﰎ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﻣ ﺎ ﻳﺴ ﻤ ﻰ ﻣ ﻌ ﺎﻣ ﻞ ﺃﻟﻔ ﺎ ﻛ ﺮ ﻭ ﻧﺒﺎ ﺥ ﻟﻼ ﺗﺴ ﺎﻕ ﺍﻟﺪ ﺍﺧ ﻠﻲ ‪ ،‬ﻭ ﻫ ﻮ‬
‫ﻣ ﻌ ﺎﻣ ﻞ ﻳﻘ ﻴ ﺲ ﻧﺴ ﺒ ﺔ ﺃﻓ ﺮ ﺍﺩ ﺍﻟﻌ ﻴﻨ ﺔ ﺍﻟ ﺬ ﻳﻦ ﻳﻌ ﻴ ﺪ ﻭ ﻥ ﻧ ﻔ ﺲ ﺍﻹ ﺟ ﺎﺑﺎ ﺕ ﰲ ﺣ ﺎﻟ ﺔ ﺍﺳ ﺘﺠ ﻮ ﺍ• ﻢ ﰲ ﻧﻔ ﺲ ﺍﻟﻈ ﺮ ﻭ ﻑ ‪ .‬ﻭ ﺑ ﻌ ﺪ ﺩ ﺭ ﺍ ﺳ ﺔ ﺛ ﺒ ﺎ ﺕ ﺍ ﻻ ﺳ ﺘ ﺒ ﻴ ﺎ ﻥ‬
‫ﺑﻮ ﺍﺳ ﻄ ﺔ ﻣ ﻌ ﺎﻣ ﻞ ﺃﻟﻔ ﺎ ﻛ ﺮ ﻭ ﻧﺒﺎﺥ ﲢ ﺼ ﻠﻨﺎ ﻋ ﻠﻰ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(4-2‬ﻗﻴﺎﺱ ﺛﺒﺎﺕ ﺍﻻﺳﺘﺒﻴﺎﻥ‬

‫ﻣ ﻌ ﺎﻣ ﻞ ﺃﻟﻔ ﺎ ﻛ ﺮ ﻭ ﻣ ﺒﺎ ﺥ‬ ‫ﻋ ﺪ ﺩ ﺍﻟﻔﻘﺮ ﺍﺕ‬

‫‪0.767‬‬ ‫‪25‬‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪SPSS‬‬

‫ﻣﻦ ﺧﻼﻝ ﺍﺧﺘﺒﺎﺭ ﺍﻟﺜﺒﺎﺕ ﻟـ ‪ 25‬ﺳﺆﺍﻻ ﻣﻦ ﺍﻻﺳﺘﺒﻴﺎﻥ ﻛﺎﻧﺖ ﻧﺴﺒﺔ ﻣﻌﺎﻣﻞ ﺃﻟﻔﺎ ﻛﺮﻭﻧﺒﺎﺥ ‪ ،%76‬ﳑﺎ ﻳﺪﻝ ﻋﻠﻰ ﺃﻧﻪ ﰲ‬
‫ﺣﺎﻟﺔ ﺗﻮﺯﻳﻊ ﺍﻻﺳﺘﺒﻴﺎﻥ ﻣﻦ ﺟﺪﻳﺪ ﻭﰲ ﻧﻔﺲ ﺍﻟﻈﺮﻭﻑ ﺍﻟﺴﺎﺑﻘﺔ ﻓﺈﻥ ‪ %76‬ﻣﻦ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺳﻴﻌﻴﺪﻭﻥ ﻧﻔﺲ ﺍﻹﺟﺎﺑﺔ‪ .‬ﻭﻫﻮ ﻣﺎ ﻳﻌﱪ‬
‫ﻋ ﻦ ﻣ ﻌ ﺪ ﻝ ﺛﺒﺎﺕ ﺟ ﻴﺪ ﻟﻸ ﺩ ﺍﺓ ﺍﳌﺴ ﺘﺨ ﺪ ﻣ ﺔ ﰲ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ‪ ،‬ﳑ ﺎ ﻳ ﺒ ﲔ ﻣ ﺼ ﺪ ﺍﻗﻴﺔ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﱵ ﳝ ﻜ ﻦ ﺍﻟﻮ ﺻ ﻮ ﻝ ﺇﻟﻴﻬ ﺎ‪.‬‬

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 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﻣﺘﻐﲑﺍﺕ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺃﺩﻭﺍﺕ ﺍﻟﺘﺤﻠﻴﻞ ﺍﻹﺣﺼﺎﺋﻲ‬

‫ﺍﻟﻔ ﺮ ﻉ ﺍﻷ ﻭ ﻝ ‪ :‬ﻣ ﺘﻐ ﲑ ﺍﺕ ﺍﻟ ﺪ ﺭ ﺍﺳ ﺔ‬

‫ﺍﻟﻔ ﺮ ﻉ ﺍﻟﺜﺎﱐ ‪ :‬ﺃﺩ ﻭ ﺍﺕ ﺍﻟﺘﺤ ﻠﻴﻞ ﺍﻹ ﺣ ﺼ ﺎﺋﻲ‬

‫ﰎ ﺗﻔﺮﻳﻎ ﻭﲢﻠﻴﻞ ﺍﻻﺳﺘﺒﻴﺎﻥ ﺑﻮﺍﺳﻄﺔ ﺗﻄﺒﻴﻖ )‪ ،(EXCEL 2021‬ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﳌﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﲢﻠﻴﻠﻬﺎ ﻓﻘﺪ ﰎ ﺍﺳﺘﺨﺪﺍﻡ‬
‫ﺍﳊﺰﻣﺔ ﺍﻹﺣﺼﺎﺋﻴﺔ ﻟﻠﻌﻠﻮﻡ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ )‪ .(SPSS25‬ﻭﻟﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻟﺪﺭﺍﺳﺔ ﻗﻤﻨﺎ ﺑﺘﺤﻠﻴﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺃﻫﻢ ﺍﻻﺧﺘﺒﺎﺭﺍﺕ‬
‫ﺍﻹ ﺣ ﺼ ﺎﺋﻴ ﺔ ﺍﻟﺘﺎﻟﻴ ﺔ ‪:‬‬
‫‪ -‬ﺍﺧ ﺘﺒﺎﺭ ﺃﻟﻔ ﺎ ﻛ ﺮ ﻭ ﻧﺒﺎﺥ ﳌﻌ ﺮ ﻓ ﺔ ﺛﺒﺎﺕ ﻓﻘ ﺮ ﺍﺕ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ‪.‬‬
‫‪ -‬ﺍﻟﻨﺴ ﺐ ﺍﳌ ﺌﻮ ﻳ ﺔ ﻭ ﺍﻟﺘﻜ ﺮ ﺍﺭ ﺍﺕ ﻟﻜ ﻞ ﻋ ﺒﺎﺭ ﺍﺕ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ﻭ ﺍﻟﺒﻴﺎﻧﺎ ﺕ ﺍﻟﺸ ﺨ ﺼ ﻴ ﺔ ‪.‬‬
‫‪ -‬ﺣ ﺴ ﺎ ﺏ ﺍﳌ ﺘ ﻮ ﺳ ﻄ ﺎ ﺕ ﺍ ﳊ ﺴ ﺎ ﺑ ﻴ ﺔ ﻟ ﻜ ﻞ ﳏ ﻮ ﺭ ﻣ ﻦ ﳏ ﺎ ﻭ ﺭ ﺍ ﻻ ﺳ ﺘ ﺒ ﻴ ﺎ ﻥ ‪.‬‬
‫‪ -‬ﺣ ﺴ ﺎ ﺏ ﺍﳌ ﺘ ﻮ ﺳ ﻂ ﺍﳊ ﺴ ﺎ ﰊ ﺍﳌ ﺮ ﺟ ﺢ ﻹ ﺟ ﺎ ﺑ ﺎ ﺕ ﺍﻟﻌ ﻴ ﻨ ﺔ ﺍﳌ ﺪ ﺭ ﻭ ﺳ ﺔ ‪.‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ :‬ﻧﺘﺎﺋﺞ ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ‪ ،‬ﺗﻔﺴﲑﻫﺎ ﻭﻣﻨﺎﻗﺸﺘﻬﺎ‬

‫ﻳﺘﻀ ﻤ ﻦ ﻫ ﺬ ﺍ ﺍﳌﺒﺤ ﺚ ﻣ ﻄ ﻠﺒﲔ ‪ ،‬ﺍﳌﻄ ﻠﺐ ﺍﻷ ﻭ ﻝ ﻧﻌ ﺮ ﺽ ﻓﻴﻪ ﻧﺘﺎﺋﺞ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﻣ ﻊ ﺍﻟﻘ ﻴﺎﻡ ﺑﺘﺤ ﻠﻴﻠﻬ ﺎ‪ ،‬ﺃﻣ ﺎ ﺍﳌﻄ ﻠﺐ ﺍﻟﺜﺎﱐ ﻓﺴ ﻨﺤ ﺎﻭ ﻝ‬
‫ﻓ ﻴ ﻪ ﺗ ﻔ ﺴ ﲑ ﺍﻟﻨﺘﺎﺋﺞ ﰒ ﺍﻟﺘﺤ ﻘ ﻖ ﻣ ﻦ ﻓﺮ ﺿ ﻴﺎﺕ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﻭ ﻣ ﻨﺎﻗﺸ ﺘﻬ ﺎ‪.‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﲢﻠﻴﻞ ﻧﺘﺎﺋﺞ ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﻴﺪﺍﻧﻴﺔ‬

‫ﻧﻌ ﺮ ﺽ ﻣ ﻦ ﺧ ﻼ ﻝ ﻫ ﺬ ﺍ ﺍﳌﻄ ﻠﺐ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺘﻮ ﺻ ﻞ ﺇﻟﻴﻬ ﺎ ﺑﺎﺳ ﺘﺨ ﺪ ﺍﻡ ﺍﻷ ﺩ ﻭ ﺍﺕ ﺍﻹ ﺣ ﺼ ﺎﺋﻴﺔ ﻭ ﺍﻟﱪ ﺍﻣ ﺞ ﺍﳌﺴ ﺘﺨ ﺪ ﻣ ﺔ ﰲ ﻣ ﻌ ﺎﳉ ﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﺍﻟﱵ ﰎ ﲨ ﻌ ﻬ ﺎ ﻋ ﻦ ﻃ ﺮ ﻳﻖ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ‪.‬‬
‫ﺍﻟﻔ ﺮ ﻉ ﺍﻷ ﻭ ﻝ ‪ :‬ﺧ ﺼ ﺎﺋﺺ ﻋ ﻴﻨﺔ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ‬

‫ﰎ ﺩ ﺭ ﺍﺳ ﺔ ﺍﳋ ﺼ ﺎ ﺋﺺ ﺍﻟﺸ ﺨ ﺼ ﻴ ﺔ ﻷ ﻓ ﺮ ﺍﺩ ﺍﻟﻌ ﻴﻨ ﺔ ﺣ ﺴ ﺐ ﺍﳌ ﺘﻐ ﲑ ﺍﺕ ﺍﻟﺘﺎ ﻟﻴ ﺔ ‪:‬‬

‫‪ -‬ﺍﳉ ﻨﺲ ‪.‬‬
‫‪ -‬ﺍﻟﺘﺨ ﺼ ﺺ ‪.‬‬
‫‪ -‬ﺍﳌ ﺆ ﻫ ﻞ ﺍﻟﻌ ﻠ ﻤ ﻲ ‪.‬‬
‫‪ -‬ﺍﻟﺸ ﻬ ﺎﺩ ﺓ ﺍﳌ ﻬ ﻨﻴ ﺔ ‪.‬‬
‫ﺳ ﻨﻮ ﺍﺕ ﺍﳋ ﱪ ﺓ‪.‬‬ ‫‪-‬‬

‫ﺃﻭ ﻻ ‪ :‬ﺍﻟﺘﻮ ﺯ ﻳﻌ ﺎ ﺕ ﺍﻟﺘﻜ ﺮ ﺍﺭ ﻳ ﺔ ﻟﻠﻌ ﻴﻨ ﺔ ﺍﳌ ﺪ ﺭ ﻭ ﺳ ﺔ ﺣ ﺴ ﺐ ﺍﳉ ﻨﺲ‬

‫ﺍﳉﺪﻭﻝ )‪ :(5-2‬ﺗﻮﺯﻳﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﻣﺘﻐﲑ ﺍﳉﻨﺲ‬

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 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫ﺍﻟﻨﺴ ﺒ ﺔ ﺍﳌ ﺌﻮ ﻳ ﺔ‬ ‫ﺍﻟﺘﻜ ﺮ ﺍﺭ‬ ‫ﺍﳉ ﻨﺲ‬

‫‪%82.2‬‬ ‫‪37‬‬ ‫ﺫﻛ ﺮ‬

‫‪%17.8‬‬ ‫‪8‬‬ ‫ﺃﻧﺜﻰ‬
‫‪%100‬‬ ‫‪45‬‬ ‫ﺍﳌ ﺠ ﻤ ﻮ ﻉ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪SPSS‬‬

‫ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﻧﻼﺣﻆ ﺃﻥ ﻣﺎ ﻧﺴﺒﺘﻪ ‪ %82.2‬ﻣﻦ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻣﻦ ﺟﻨﺲ ﺍﻟﺬﻛﻮﺭ ﺑﻌﺪﺩ ‪ 37‬ﻓﺮﺩﺍ ﻭ‪%17.8‬‬
‫ﻣ ﻦ ﺟ ﻨ ﺲ ﺍﻹ ﻧﺎ ﺙ ﺑﻌ ﺪ ﺩ ‪ 8‬ﺃ ﻓ ﺮ ﺍ ﺩ ‪ ،‬ﲟ ﻌ ﲎ ﺃ ﻥ ﺍ ﻻ ﲡ ﺎ ﻩ ﺍ ﻷ ﻛ ﱪ ﳌ ﻤ ﺎ ﺭ ﺳ ﻲ ﻣ ﻬ ﻨ ﺔ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﺔ ﰲ ﻣ ﺪ ﻳ ﻨ ﺔ ﻭ ﺭ ﻗ ﻠ ﺔ ﺣ ﺴ ﺐ ﺃ ﻓ ﺮ ﺍ ﺩ ﺍ ﻟ ﻌ ﻴ ﻨ ﺔ ﻣ ﻦ ﺟ ﻨ ﺲ‬
‫ﺍﻟﺬ ﻛ ﻮ ﺭ ‪.‬‬

‫ﺛﺎﻧﻴﺎ ‪ :‬ﺍﻟﺘﻮ ﺯ ﻳﻌ ﺎ ﺕ ﺍﻟﺘﻜ ﺮ ﺍﺭ ﻳ ﺔ ﻷ ﻓﺮ ﺍﺩ ﺍﻟﻌ ﻴﻨ ﺔ ﺍﳌ ﺪ ﺭ ﻭ ﺳ ﺔ ﺣ ﺴ ﺐ ﺍﻟﺘﺨ ﺼ ﺺ‬

‫ﺍﳉﺪﻭﻝ )‪ :(6-2‬ﺗﻮﺯﻳﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﻣﺘﻐﲑ ﺍﻟﺘﺨﺼﺺ‬

‫ﺍﻟﻨﺴ ﺒ ﺔ ﺍﳌ ﺌﻮ ﻳ ﺔ‬ ‫ﺍﻟﺘﻜ ﺮ ﺍﺭ‬ ‫ﺍﻟﺴ ﻦ‬

‫‪%35.6‬‬ ‫‪16‬‬ ‫ﳏ ﺎﺳ ﺒﺔ‬

‫‪%15.6‬‬ ‫‪7‬‬ ‫ﻣ ﺎﻟﻴ ﺔ‬

‫‪%33.3‬‬ ‫‪15‬‬ ‫ﺗﺪ ﻗﻴﻖ‬

‫‪%15.6‬‬ ‫‪7‬‬ ‫ﺟ ﺒﺎﻳﺔ‬

‫‪%100‬‬ ‫‪45‬‬ ‫ﺍﳌ ﺠ ﻤ ﻮ ﻉ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪SPSS‬‬

‫ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﻓﺈﻥ ﺍﻟﺘﺨﺼﺺ ﺍﻷﻛﺜﺮ ﺗﻜﺮﺍﺭﺍ ﻫﻮ ﲣﺼﺺ ﺍﳌﺤﺎﺳﺒﺔ ﺑﻨﺴﺒﺔ ﻣﺌﻮﻳﺔ ﺗﻘﺪﺭ ﺑـ‪ .%35.6‬ﻳﻠﻴﻬﺎ‬
‫ﲣﺼﺺ ﺍﻟﺘﺪﻗﻴﻖ ﺑﻨﺴﺒﺔ ‪ ،%33.3‬ﻭﺍﻷﻗﻞ ﻧﺴﺒﺔ ﻟﻮﺣﻈﺖ ﻟﺘﺨﺼﺼﻲ ﺍﳉﺒﺎﺑﺔ ﻭﺍﳌﺎﻟﻴﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻧﻔﺴﻬﺎ ‪.% 15.6‬‬

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 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫ﺍﻟﺸﻜﻞ ‪ :(1-2) 0 -10‬ﺍﻟﺘﻤﺜﻴﻞ ﺍﻟﺒﻴﺎﱐ ﻟﻠﻌﻴﻨﺔ ﺍﳌﺪﺭﻭﺳﺔ ﺣﺴﺐ ﺍﻟﺘﺨﺼﺺ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪SPSS‬‬

‫ﺛﺎﻟﺜﺎ‪ :‬ﺍﻟﺘﻮ ﺯ ﻳﻌ ﺎ ﺕ ﺍﻟﺘﻜ ﺮ ﺍﺭ ﻳ ﺔ ﻷ ﻓﺮ ﺍﺩ ﺍﻟﻌ ﻴﻨ ﺔ ﺍﳌ ﺪ ﺭ ﻭ ﺳ ﺔ ﺣ ﺴ ﺐ ﺍﳌ ﺆ ﻫ ﻞ ﺍﻟﻌ ﻠ ﻤ ﻲ‬

‫ﺍﳉﺪﻭﻝ )‪ :(7-2‬ﺗﻮﺯﻳﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﻣﺘﻐﲑ ﺍﳌﺆﻫﻞ ﺍﻟﻌﻠﻤﻲ‬
‫ﺍﻟﻨﺴ ﺒ ﺔ ﺍﳌ ﺌﻮ ﻳ ﺔ‬ ‫ﺍﻟﺘﻜ ﺮ ﺍﺭ‬ ‫ﺍﳌ ﺆ ﻫ ﻞ ﺍﻟﻌ ﻠ ﻤ ﻲ‬

‫‪%33.3‬‬ ‫‪15‬‬ ‫ﻟﻴﺴ ﺎﻧﺲ‬

‫‪%48.9‬‬ ‫‪22‬‬ ‫ﻣ ﺎﺳ ﺘﺮ‬
‫‪%17.8‬‬ ‫‪8‬‬ ‫ﻣ ﺎﺟ ﺴ ﺘﲑ‬
‫‪%100‬‬ ‫‪45‬‬ ‫ﺍﳌ ﺠ ﻤ ﻮ ﻉ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪SPSS‬‬
‫ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺍﻟﺴﺎﺑﻖ ﻧﻼﺣﻆ ﺃﻥ ﻧﺴﺒﺔ ‪ %48.9‬ﻣﻦ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﳛﻤﻠﻮﻥ ﺷﻬﺎﺩﺓ ﻣﺎﺳﺘﺮ‪ ،‬ﻳﻠﻴﻬﺎ ﰲ ﺍﻟﺘﻜﺮﺍﺭ ﺣﺎﻣﻠﻮ‬
‫ﺷﺎﻫﺪﺓ ﺍﻟﻠﻴﺴﺎﻧﺲ ﺑﻨﺴﺒﺔ ‪ ،%33.3‬ﰒ ﻧﺴﺒﺔ ‪ %17.8‬ﳊﺎﻣﻠﻲ ﺷﻬﺎﺩﺓ ﺍﳌﺎﺟﺴﺘﲑ ﻭﻫﻲ ﺍﻟﻔﺌﺔ ﺍﻷﻗﻞ ﺗﻜﺮﺍﺭﺍ ﻭﻫﺬﺍ ﻃﺒﻴﻌﻲ‪ .‬ﻫﺬﻩ ﺍﻟﻨﺘﺎﺋﺞ‬
‫ﺗﻨﻌ ﻜ ﺲ ﺇﳚ ﺎﺑﺎ ﻋ ﻠﻰ ﺻ ﺪ ﻗﻴﺔ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﻭ ﻳﺰ ﻳﺪ ﰲ ﺛﺮ ﺍﺋﻬ ﺎ ﺍﻷ ﻛ ﺎﺩ ﳝ ﻲ ﻭ ﺍﳌ ﻬ ﲏ ‪.‬‬

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 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫ﺭ ﺍﺑﻌ ﺎ‪ :‬ﺍﻟﺘﻮ ﺯ ﻳﻌ ﺎ ﺕ ﺍﻟﺘﻜ ﺮ ﺍﺭ ﻳ ﺔ ﻟﻠﻌ ﻴﻨ ﺔ ﺍﳌ ﺪ ﺭ ﻭ ﺳ ﺔ ﺣ ﺴ ﺐ ﺍﳌ ﺮ ﻛ ﺰ ﺍﻟﻮ ﻇ ﻴﻔ ﻲ‬

‫ﺍﳉﺪﻭﻝ )‪ :(8-2‬ﺗﻮﺯﻳﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﺍﳌﺮﻛﺰ ﺍﻟﻮﻇﻴﻔﻲ‬

‫ﺍﻟﻨﺴ ﺒ ﺔ ﺍﳌ ﺌﻮ ﻳ ﺔ‬ ‫ﺍﻟﺘﻜ ﺮ ﺍﺭ‬ ‫ﺍﻟﻮ ﻇ ﻴﻔ ﺔ ﺍﳌ ﻤ ﺎﺭ ﺳ ﺔ‬

‫‪%60‬‬ ‫‪27‬‬ ‫ﳏ ﺎ ﻓﻆ ﺣ ﺴ ﺎﺑﺎ ﺕ‬

‫‪%6.7‬‬ ‫‪3‬‬ ‫ﺧ ﺒﲑ ﳏ ﺎﺳ ﺐ‬
‫‪%33.3‬‬ ‫‪15‬‬ ‫ﳏ ﺎﺳ ﺐ ﻣﻌﺘﻤ ﺪ‬
‫‪%100‬‬ ‫‪45‬‬ ‫ﺍﳌ ﺠ ﻤ ﻮ ﻉ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪SPSS‬‬

‫ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﻧﻼﺣﻆ ﺃﻥ ﳏﺎﻓﻈﻲ ﺍﳊﺴﺎﺑﺎﺕ ﻫﻲ ﺍﻟﻨﺴﺒﺔ ﺍﻷﻛﱪ ﻣﻦ ﺍﳌﺴﺘﺠﻮﺑﲔ ﺣﻴﺚ ﺑﻠﻐﺖ ﻣﻌﺪﻝ ‪ %60‬ﻣﻦ‬
‫ﳎﻤﻮﻉ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ‪ ،‬ﻭﺑﻠﻐﺖ ﻧﺴﺒﺔ ﺍﳌﺤﺎﺳﺒﲔ ﺍﳌﻌﺘﻤﺪﻳﻦ ﻧﺴﺒﺔ ‪ ،%33.3‬ﺃﻣﺎ ﻧﺴﺒﺔ ﺍﳋﱪﺍء ﺍﳌﺤﺎﺳﺒﲔ ﻓﺒﻠﻐﺖ ﻧﺴﺒﺔ ‪ %6.7‬ﻭﻫﺬﻩ‬
‫ﺍﻟﻨﺴ ﺐ ﺟ ﻴﺪ ﺓ ﺟ ﺪ ﺍ ﻷ ﺧ ﺬ ﺁ ﺭ ﺍء ﳐ ﺘﻠﻔ ﺔ ﻋ ﻦ ﺍﻹ ﺷ ﻜ ﺎﻟﻴ ﺔ ﺍﳌ ﺪ ﺭ ﻭ ﺳ ﺔ ﻭ ﻟﺘﻤ ﻜ ﻨﻬ ﻢ ﰲ ﳎ ﺎﻝ ﻣ ﺮ ﺍﺟ ﻌ ﺔ ﺍﳊ ﺴ ﺎﺑﺎ ﺕ ﻭ ﺍﻟﺘﺪ ﻗ ﻴﻖ ‪.‬‬

‫ﺍﻟﺸﻜﻞ )‪ :(2-2‬ﺍﻟﺘﻤﺜﻴﻞ ﺍﻟﺒﻴﺎﱐ ﻟﻠﻌﻴﻨﺔ ﺍﳌﺪﺭﻭﺳﺔ ﺣﺴﺐ ﺍﳌﺮﻛﺰ ﺍﻟﻮﻇﻴﻔﻲ‬ ‫‪-20‬‬

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 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪SPSS‬‬

‫ﺧ ﺎﻣﺴ ﺎ ‪ :‬ﺍﻟﺘﻮ ﺯ ﻳﻌ ﺎ ﺕ ﺍﻟﺘﻜ ﺮ ﺍﺭ ﻳ ﺔ ﻟﻠﻌ ﻴﻨ ﺔ ﺍﳌ ﺪ ﺭ ﻭ ﺳ ﺔ ﺣ ﺴ ﺐ ﺍﻟﺴ ﻨﻮ ﺍﺕ ﺍﳋ ﱪ ﺓ‬

‫ﺍﳉﺪﻭﻝ )‪ :(9-2‬ﺗﻮﺯﻳﻊ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺣﺴﺐ ﺍﻟﺴﻨﻮﺍﺕ ﺍﳋﱪﺓ‬

‫ﺍﻟﻨﺴ ﺒ ﺔ ﺍﳌ ﺌﻮ ﻳ ﺔ‬ ‫ﺍﻟﺘﻜ ﺮ ﺍﺭ‬ ‫ﺍﻟﺴ ﻦ‬

‫‪%31.1‬‬ ‫‪14‬‬ ‫ﺃﻗﻞ ﻣ ﻦ ‪ 5‬ﺳ ﻨﻮ ﺍﺕ‬

‫‪%26.7‬‬ ‫‪12‬‬ ‫ﺑﲔ ‪ 5‬ﻭ‪ 10‬ﺳﻨﻮﺍﺕ‬
‫‪%11.1‬‬ ‫‪5‬‬ ‫ﺑﲔ ‪ 10‬ﻭ‪ 15‬ﺳﻨﺔ‬
‫‪%31.1‬‬ ‫‪14‬‬ ‫ﺃﻛﺜﺮ ﻣﻦ ‪ 15‬ﺳﻨﺔ‬
‫‪%100‬‬ ‫‪45‬‬ ‫ﺍﳌ ﺠ ﻤ ﻮ ﻉ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪SPSS‬‬

‫ﻧﻼﺣﻆ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺃﻥ ﺍﻟﻔﺌﺔ ﺍﻷﻗﻞ ﺗﻜﺮﺍﺭﺍ ﻫﻲ ﺍﻟﱵ ﺑﻠﻐﺖ ﺳﻨﻮﺍﺕ ﺧﱪ~ﺎ ﺑﲔ ‪ 10‬ﻭ‪ 15‬ﺳﻨﺔ ﺑﻨﺴﺒﺔ ‪،%11.1‬‬
‫ﺃﻣﺎ ﺍﻟﻔﺌﺔ ﺍﻷﻛﺜﺮ ﺗﻜﺮﺍﺭﺍ ﻓﻬﻲ ﺍﻟﱵ ﺑﻠﻐﺖ ﺳﻨﻮﺍﺕ ﺍﳋﱪﺓ ﻟﺪﻳﻬﺎ ﺃﻗﻞ ﻣﻦ ‪ 5‬ﺳﻨﻮﺍﺕ ﻭ ﺍﻷﻛﺜﺮ ﻣﻦ ‪ 15‬ﺳﻨﺔ ﺑﻨﺴﺒﺔ ﻣﺘﺴﺎﻭﻳﺔ ﻟﻜﻠﻴﻬﻤﺎ‬
‫ﺑﻠﻐﺖ ‪ ،%31.1‬ﺃﺧﲑﺍ ﳒﺪ ﺍﻟﻔﺌﺔ ﺍﻟﱵ ﳍﺎ ﺧﱪﺓ ﻣﻬﻨﻴﺔ ﺑﲔ ‪ 5‬ﻭ‪ 10‬ﺳﻨﻮﺍﺕ ﺑﻨﺴﺒﺔ ‪ .%26.7‬ﻭﻫﺬﺍ ﻳﺪﻝ ﻋﻠﻰ ﺃﻥ ﺃﻏﻠﺐ ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ‬
‫ﻟ ﺪ ﻳ ﻬ ﻢ ﺧ ﱪ ﺓ ﻣ ﻬ ﻨ ﻴ ﺔ ﻻ ﺑ ﺄ ﺱ • ﺎ ﰲ ﳑ ﺎ ﺭ ﺳ ﺔ ﺍﳌ ﻬ ﻨ ﺔ ‪.‬‬

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 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫ﺍﻟﺸﻜﻞ ‪ :(3-2) -30‬ﺍﻟﺘﻤﺜﻴﻞ ﺍﻟﺒﻴﺎﱐ ﻟﻠﻌﻴﻨﺔ ﺍﳌﺪﺭﻭﺳﺔ ﺣﺴﺐ ﺳﻨﻮﺍﺕ ﺍﳋﲑﺓ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪SPSS‬‬

‫ﺍﻟﻔ ﺮ ﻉ ﺍﻟﺜﺎﱐ ‪ :‬ﲢ ﻠﻴﻞ ﻭ ﺗﻔ ﺴ ﲑ ﺍﲡ ﺎﻫ ﺎ ﺕ ﺁ ﺭ ﺍء ﺍﳌﺴ ﺘﺠ ﻮ ﺑﲔ‬

‫ﺗﻮ ﺿ ﺢ ﺍﳉ ﺪ ﺍﻭ ﻝ ﺍﻟﺘﺎﻟﻴﺔ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﱵ ﰎ ﺍﻟﺘﻮ ﺻ ﻞ ﺇﻟﻴﻬ ﺎ ﺣ ﻮ ﻝ ﺃﺳ ﺌﻠﺔ ﳏ ﺎﻭ ﺭ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ﺍﳌﺘﻌ ﻠﻘ ﺔ ﺑﺪ ﺭ ﺍﺳ ﺘﻨﺎ‪.‬‬

‫ﺃﻭ ﻻ ‪ :‬ﺍﲡ ﺎﻩ ﺍﳌﺴ ﺘﺠ ﻮ ﺑﲔ ﺣ ﻮ ﻝ ﻓﻘ ﺮ ﺍﺕ ﺍﳌ ﺤ ﻮ ﺭ ﺍﻷ ﻭ ﻝ‬

‫ﻳﻮ ﺿ ﺢ ﺍﳉ ﺪ ﻭ ﻝ ﺍﻟﺘﺎﱄ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﱵ ﰎ ﺍﻟﺘﻮ ﺻ ﻞ ﺇﻟﻴﻬ ﺎ ﺣ ﻮ ﻝ ﺃﺳ ﺌﻠﺔ ﺍﳌ ﺤ ﻮ ﺭ ﺍﻷ ﻭ ﻝ ﻣ ﻦ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ﺍﳌﺘﻌ ﻠﻘ ﺔ ﲟ ﺪ ﻯ ﺍﻋ ﺘﻤ ﺎﺩ ﺍﳌ ﺆ ﺳ ﺴ ﺎﺕ‬
‫ﻗ ﻴ ﺪ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﻋ ﻠ ﻰ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ‪.‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(10-2‬ﻧﺘﺎﺋﺞ ﺁﺭﺍء ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﺍﻋﺘﻤﺎﺩ ﺍﳌﺆﺳﺴﺎﺕ ﻋﻠﻰ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫ﺍﳌﺴﺘﻮﻯ‬ ‫ﺍﻟﺘﺮﺗﻴﺐ‬ ‫ﺍﻻﳓﺮﺍﻑ‬ ‫ﺍﳌﺘﻮﺳﻂ‬ ‫ﺍﻟﻌﺒﺎﺭﺍﺕ‬ ‫ﺍﻟﺮﻗﻢ‬

‫ﺗﻌﺘﻤﺪ ﺍﳌﺆﺳﺴﺎﺕ ﰲ ﺃﺩﺍء ﻣﻬﺎﻣﻬﺎ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ ﻋﻠﻰ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪1‬‬ ‫‪0.809‬‬ ‫‪3.93‬‬ ‫‪1‬‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺍﳌﺆﺳﺴﺎﺕ ﻣﻼﺋﻤﺔ ﻣﻊ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪6‬‬ ‫‪1.119‬‬ ‫‪3.56‬‬ ‫‪2‬‬
‫ﺣﺠﻤﻬﺎ ﻭﻃﺒﻴﻌﺔ ﻧﺸﺎﻃﻬﺎ‬
‫ﻳﻮﺟﺪ ﻧﻈﺎﻡ ﻷﻣﻦ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﺩﺍﺭﺓ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪7‬‬ ‫‪1.119‬‬ ‫‪3.44‬‬ ‫‪3‬‬
‫ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﺍﳌﺆﺳﺴﺎﺕ‬

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 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫ﺗﺴﺘﺨﺪﻡ ﺍﳌﺆﺳﺴﺔ ﺑﺮﳎﻴﺎﺕ ﻭﺗﻄﺒﻴﻘﺎﺕ ﻋﺎﻣﺔ ﻭﺧﺎﺻﺔ ﻣﻦ ﺍﺟﻞ ﺍﻟﻘﻴﺎﻡ‬

‫ﻣﺮﺗﻔﻊ‬ ‫‪2‬‬ ‫‪1.043‬‬ ‫‪3.84‬‬ ‫‪4‬‬
‫ﺑﺄﻋﻤﺎﳍﺎ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ‬
‫ﻳﻮﺟﺪ ﺗﻜﺎﻣﻞ ﺑﲔ ﺍﻻﻧﻈﻤﺔ ﻭﺍﻟﱪﳎﻴﺎﺕ ﳌﺨﺘﻠﻒ ﺍﳌﺼﺎﱀ ﰲ ﺍﳌﺆﺳﺴﺔ ﲟﺎ‬
‫ﻣﺘﻮﺳﻂ‬ ‫‪8‬‬ ‫‪1.074‬‬ ‫‪3.40‬‬ ‫‪5‬‬
‫ﻳﺴﻤﺢ ﺑﺮﻓﻊ ﺍﺩﺍء ﺍﻻﻋﻤﺎﻝ ﰲ ﺍﳌﺆﺳﺴﺎﺕ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪3‬‬ ‫‪1.019‬‬ ‫‪3.69‬‬ ‫ﺗﻘﻮﻡ ﺍﳌﺆﺳﺴﺎﺕ ﺑﺘﺤﺪﻳﺚ ﺍﺟﻬﺰ~ﺎ ﻭﺑﺮﳎﻴﺎ~ﺎ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫‪6‬‬
‫ﻳﻮﺟﺪ ﻟﺪﻯ ﺍﳌﺆﺳﺴﺔ ﺍﻃﺎﺭﺍﺕ ﻣﺆﻫﻠﺔ ﺗﺴﻬﺮ ﻋﻠﻰ ﺍﺩﺍﺭﺓ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﻣﺘﻮﺳﻂ‬ ‫‪9‬‬ ‫‪1.164‬‬ ‫‪3.31‬‬ ‫‪7‬‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﺍﳌﺆﺳﺴﺎﺕ‬
‫ﻳﻮﺟﺪ ﻟﺪﻯ ﺍﳌﺆﺳﺴﺎﺕ ﺇﻃﺎﺭ ﺗﻨﻈﻴﻤﻲ ﻳﺴﻤﺢ ﺑﺎﺳﺘﻌﻤﺎﻝ ﺍﻟﺼﺤﻴﺢ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪4‬‬ ‫‪1.048‬‬ ‫‪3.64‬‬ ‫‪8‬‬
‫ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬
‫ﻟﺪﻳﻜﻢ ﺧﱪﺓ ﺳﺎﺑﻘﺔ ﺍﻭ ﺍﺳﺘﻔﺪﰎ ﻣﻦ ﺩﻭﺭﺍﺕ ﺗﺪﺭﻳﺒﻴﺔ ﻓﻴﻤﺎ ﳜﺺ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪5‬‬ ‫‪.912‬‬ ‫‪3.62‬‬ ‫‪9‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪--‬‬ ‫‪0.50171‬‬ ‫‪3.6049‬‬ ‫ﺍﳌﺘﻮﺳﻂ ﺍﻟﻌﺎﻡ ﻟ ﻠ ﻤ ﺤ ﻮ ﺭ ﺍ ﻷ ﻭ ﻝ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪SPSS‬‬

‫ﺃ‪ .‬ﺍﻟﺘﺤﻠﻴﻞ‪ :‬ﻳﺸﲑ ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ (10-02‬ﺇﱃ ﺃﻥ ﺍﳌﺘﻮﺳﻄﺎﺕ ﺍﳊﺴﺎﺑﻴﺔ ﻟﻠﻤﺤﻮﺭ ﺍﻷﻭﻝ ﺍﳌﻮﺳﻮﻡ ﲟﺪﻯ ﺍﻋﺘﻤﺎﺩ ﺍﳌﺆﺳﺴﺎﺕ ﻗﻴﺪ‬
‫ﺍﻟﺘﺪﻗﻴﻖ ﻋﻠﻰ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‪ ،‬ﺗﺮﺍﻭﺣﺖ ﺑﲔ ‪ 3.31-3.93‬ﺑﺎﳓﺮﺍﻓﺎﺕ ﻣﻌﻴﺎﺭﻳﺔ ﺗﺮﺍﻭﺣﺖ ﺑﲔ ‪.1.019-0.809‬‬
‫ﻳ ﻌ ﲏ ﻫ ﺬ ﺍ ﺃ ﻥ ﺍ ﻻ ﲡ ﺎ ﻩ ﺍ ﻟ ﻌ ﺎ ﻡ ﻵ ﺭ ﺍ ء ﺃ ﻓ ﺮ ﺍ ﺩ ﺍ ﻟ ﻌ ﻴ ﻨ ﺔ ﺍ ﲡ ﻬ ﺖ ﳓ ﻮ ﺍ ﳌ ﻮ ﺍ ﻓ ﻘ ﺔ ﻋ ﻠ ﻰ ﺃ ﻥ ﺍ ﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﻗ ﻴ ﺪ ﺍﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺗ ﻌ ﺘ ﻤ ﺪ ﺑ ﺸ ﻜ ﻞ ﻋ ﺎ ﱄ ﻋ ﻠ ﻰ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ‬
‫ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ‪ .‬ﺗ ﺄ ﰐ ﰲ ﻣ ﻘ ﺪ ﻣ ﺔ ﺍ ﻟ ﻔ ﻘ ﺮ ﺍ ﺕ ﺍ ﳌ ﺘ ﺠ ﻬ ﺔ ﳓ ﻮ ﺍ ﳌ ﻮ ﺍ ﻓ ﻘ ﺔ ﺍ ﳌ ﺮ ﺗ ﻔ ﻌ ﺔ ﺍ ﻟ ﻔ ﻘ ﺮ ﺓ ﺍ ﻷ ﻭ ﱃ ‪ ،‬ﺍ ﻟ ﺮ ﺍ ﺑ ﻌ ﺔ ﰒ ﺍ ﻟ ﻔ ﻘ ﺮ ﺓ ﺍ ﻟ ﺴ ﺎ ﺩ ﺳ ﺔ ﻋ ﻠ ﻰ ﺍ ﻟ ﺘ ﺮ ﺗ ﻴ ﺐ ‪،‬‬
‫ﲟﺘﻮﺳﻄﺎﺕ ﺣﺴﺎﺑﻴﺔ ﺑﻠﻐﺖ ‪3.69 ،3.84 ،3.93‬ﻋﻠﻰ ﺍﻟﺘﻮﺍﱄ‪ .‬ﻭﻗﺪ ﺍﲡﻬﺖ ﺍﻟﻔﻘﺮﺍﺕ ﺍﻟﺴﺎﺑﻌﺔ ﻭﺍﳋﺎﻣﺴﺔ ﳓﻮ ﺍﳌﻮﺍﻓﻘﺔ ﺍﳌﺘﻮﺳﻄﺔ‬
‫ﲟﺘﻮﺳﻂ ﺣﺴﺎﰊ ﺑﻠﻎ ‪ 3.40 ،3.31‬ﻋﻠﻰ ﺍﻟﺘﻮﺍﱄ‪.‬‬
‫ﺑﺎﻹ ﺿ ﺎﻓ ﺔ ﺇﱃ ﺫ ﻟﻚ ﻳﺘﺒﲔ ﻟﻨﺎ ﻣ ﻦ ﺍﳉ ﺪ ﻭ ﻝ ﻧﻔﺴ ﻪ ﺍﳌ ﻮ ﺍﻓﻘ ﺔ ﺍﳌﺮ ﺗﻔ ﻌ ﺔ ﻟﻌ ﻴﻨﺔ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﻋ ﻠﻰ ﺩ ﺭ ﺟ ﺔ ﺍﻋ ﺘﻤ ﺎﺩ ﺍﳌ ﺆ ﺳ ﺴ ﺎﺕ ﻗﻴﺪ ﺍﻟﺘﺪ ﻗﻴﻖ‬
‫ﻋﻠﻰ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‪ ،‬ﺇﺫ ﺑﻠﻎ ﺍﳌﺘﻮﺳﻂ ﺍﻟﻌﺎﻡ ﻟﻠﻤﺤﻮﺭ ‪3.60‬ﺑﺎﳓﺮﺍﻑ ﻣﻌﻴﺎﺭﻱ ﻋﺎﻡ ﺃﻗﻞ ﻣﻦ ﺍﻟﻮﺍﺣﺪ ﺑﻘﻴﻤﺔ‬
‫ﺑﻠﻐﺖ‪ ،0.50‬ﳑﺎ ﻳﻌﲏ ﻋﺪﻡ ﻭﺟﻮﺩ ﺗﺸﺘﺖ ﻛﺒﲑ ﺑﲔ ﺍﻟﻔﻘﺮﺍﺕ‪ ،‬ﻭﻫﺬﺍ ﻳﺪﻝ ﻋﻠﻰ ﺩﺭﺟﺔ ﺍﻟﺘﺠﺎﻧﺲ ﺍﻟﻜﺒﲑ ﺑﲔ ﻓﻘﺮﺍﺕ ﺍﳌﺤﻮﺭ ﺍﻷﻭﻝ‪.‬‬
‫ﺏ ‪ .‬ﺍ ﻟ ﺘ ﻔ ﺴ ﲑ ‪ :‬ﻣ ﻦ ﺧ ﻼ ﻝ ﺍﻟﺘ ﺤ ﻠ ﻴﻞ ﺍﻟﺴ ﺎ ﺑﻖ ﳒ ﺪ ﺃﻥ ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﺗ ﻌ ﺘ ﻤ ﺪ ﰲ ﺃ ﺩ ﺍ ء ﻣ ﻬ ﺎ ﻣ ﻬ ﺎ ﺍ ﳌ ﺎ ﻟ ﻴ ﺔ ﻭ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﻋ ﻠ ﻰ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻣ ﻦ‬
‫ﺑ ﺮ ﳎ ﻴ ﺎ ﺕ ﻭ ﺗ ﻄ ﺒ ﻴ ﻘ ﺎ ﺕ ﻭ ﺃ ﺟ ﻬ ﺰ ﺓ ﺑ ﺎ ﻹ ﺿ ﺎ ﻓ ﺔ ﺇ ﱃ ﲢ ﺪ ﻳ ﺜ ﻬ ﺎ ﺩ ﻭ ﺭ ﻳ ﺎ ‪ ،‬ﻫ ﺬ ﺍ ﺇ ﻥ ﺩ ﻝ ﻓ ﺈ ﳕ ﺎ ﻳ ﺪ ﻝ ﻋ ﻠ ﻰ ﺍﻷ ﳘ ﻴ ﺔ ﺍﻟ ﻜ ﺒ ﲑ ﺓ ﺍﻟ ﱵ ﺻ ﺎ ﺭ ﺕ ﺗ ﻮ ﻟ ﻴ ﻬ ﺎ ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ‬
‫ﻟﻠﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﻧﻈ ﺮ ﺍ ﻟﻘ ﻴﻤ ﺘﻬ ﺎ ﺍﻟﻜ ﺒﲑ ﺓ ﰲ ﺗﺴ ﻬ ﻴﻞ ﻣ ﻬ ﻤ ﺎ~ ﺎ ﺍﳌ ﺎﻟﻴﺔ ﻭ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﻭ ﺗﺴ ﺮ ﻳﻌ ﻬ ﺎ ﻭ ﺍﻟﺘﻘ ﻠﻴﻞ ﻣ ﻦ ﺍﻷ ﺧ ﻄ ﺎء ﺍﻟﱵ ﺗﺴ ﺒﺒﻬ ﺎ ﺍﻟﻨﺸ ﺎﻃ ﺎﺕ‬
‫ﺍ ﻟ ﻴ ﺪ ﻭ ﻳ ﺔ ‪ .‬ﻣ ﻦ ﺟ ﻬ ﺔ ﺃ ﺧ ﺮ ﻯ ﻧ ﺴ ﺘ ﻨ ﺘ ﺞ ﻣ ﻦ ﺧ ﻼ ﻝ ﺍ ﻟ ﺘ ﺤ ﻠ ﻴ ﻞ ﺃ ﻥ ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﻟ ﺪ ﻳ ﻬ ﺎ ﺇﻃ ﺎ ﺭ ﺍ ﺕ ﻣ ﺘ ﻤ ﻜ ﻨ ﺔ ﻹ ﺩ ﺍ ﺭ ﺓ ﺗﻜ ﻨ ﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ‬
‫ﻟﻜ ﻨﻬ ﺎ ﲝ ﺎﺟ ﺔ ﺇﱃ ﺗﺄﻫ ﻴﻞ ﺃﻛ ﺜﺮ ‪ .‬ﺃﻳ ﻀ ﺎ ﻳﻮ ﺟ ﺪ ﻧﻘ ﺺ ﻧﻮ ﻋ ﺎ ﻣ ﺎ ﰲ ﺍﻟﺘﻨﺴ ﻴﻖ ﺑﲔ ﺍﳌ ﺼ ﺎ ﱀ ﲞ ﺼ ﻮ ﺹ ﺗﻜ ﺎﻣ ﻞ ﺍﻟﱪ ﳎ ﻴﺎ ﺕ ﻭ ﺍﻟﺘﻄ ﺒﻴﻖ ﺭ ﲟ ﺎ ﺑﺴ ﺒ ﺐ‬
‫ﻋ ﺪ ﻡ ﺗ ﺜ ﺒ ﻴ ﺖ ﺃ ﻭ ﲡ ﺪ ﻳ ﺪ ﺍ ﻟﺸ ﺒ ﻜ ﺎ ﺕ ﺍ ﻟ ﺪ ﺍ ﺧ ﻠ ﻴ ﺔ ‪ .‬ﻭ ﻣ ﻨ ﻪ ﻗ ﺪ ﰎ ﻗ ﺒ ﻮ ﻝ ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺔ ﺍ ﻷ ﻭ ﱃ ‪.‬‬

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 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫ﺛ ﺎ ﻧ ﻴ ﺎ ‪ :‬ﺍﲡ ﺎﻩ ﺍﳌﺴ ﺘﺠ ﻮ ﺑﲔ ﺣ ﻮ ﻝ ﻓﻘ ﺮ ﺍﺕ ﺍﳌ ﺤ ﻮ ﺭ ﺍﻟﺜﺎ ﱐ‬

‫ﻳﻮﺿﺢ ﺍﳉﺪﻭﻝ ﺍﻟﺘﺎﱄ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﱵ ﰎ ﺍﻟﺘﻮﺻﻞ ﺇﻟﻴﻬﺎ ﺣﻮﻝ ﺃﺳﺌﻠﺔ ﺍﳌﺤﻮﺭ ﺍﻟﺜﺎﱐ ﻣﻦ ﺍﻻﺳﺘﺒﻴﺎﻥ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺄﺩﺍء ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ‪.‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(11-2‬ﻧﺘﺎﺋﺞ ﺁﺭﺍء ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﺃﺩﺍء ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ‬

‫ﺍﳌﺴﺘﻮﻯ‬ ‫ﺍﻟﺘﺮﺗﻴﺐ‬ ‫ﺍﻻﳓﺮﺍﻑ‬ ‫ﺍﳌﺘﻮﺳﻂ‬ ‫ﺍﻟﻌﺒﺎﺭﺍﺕ‬ ‫ﺍﻟﺮﻗﻢ‬

‫ﻟ ﺪ ﻳ ﻜ ﻢ ﺣ ﺮ ﺹ ﻋﻠﻰ ﻣﻮﺍﻛﺒﺔ ﺗﻄﻮﺭﺍﺕ ﻭﻣﺴﺘﺠﺪﺍﺕ ﻓﻴﻤﺎ ﳜﺺ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪5‬‬ ‫‪0.809‬‬ ‫‪4.07‬‬ ‫‪1‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﻓﺮﻳﻖ ﺍﻟﺘﺪﻗﻴﻖ ﻟﺪﻳﻜﻢ ﻟﺪﻳﻪ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻊ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪6‬‬ ‫‪0.673‬‬ ‫‪3.96‬‬ ‫‪2‬‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬
‫ﻟﺪﻳﻜﻢ ﻓﻜﺮﺓ ﻋﻦ ﺍﳉﺎﻧﺐ ﺍﻟﻘﺎﻧﻮﱐ ﺍﻟﺬﻱ ﻳﻨﻈﻢ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪8‬‬ ‫‪0.996‬‬ ‫‪3.69‬‬ ‫‪3‬‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬
‫ﻟﺪﻳﻜﻢ ﻣﻌﺮﻓﺔ ﻣﺴﺒﻘﺔ ﺣﻮﻝ ﺍﳌﺨﺎﻃﺮ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪9‬‬ ‫‪0.933‬‬ ‫‪3.64‬‬ ‫‪4‬‬
‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬
‫ﺇﺫﺍ ﻛﺎﻥ ﻫﻨﺎﻙ ﺧﻠﻞ ﺍﻭ ﺗﻌﻘﻴﺪ ﰲ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻳﺘﻢ ﺍﻻﺳﺘﻌﺎﻧﺔ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪2‬‬ ‫‪0.936‬‬ ‫‪4.18‬‬ ‫‪5‬‬
‫ﲞﺒﲑ ﰲ ﻫﺬﺍ ﺍﳌﺠﺎﻝ‬
‫ﻛﻔﺎءﺓ ﻭﺧﱪﺓ ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪7‬‬ ‫‪1.100‬‬ ‫‪3.71‬‬ ‫‪6‬‬
‫ﺗﻜﻮﻥ ﺣﺴﺐ ﻣﺪﺓ ﻭﺳﻨﻮﺍﺕ ﻋﻤﻠﻪ ﰲ ﻫﺬﺍ ﺍﳌﻨﺼﺐ‬
‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﺨﻄﻴﻂ ﻟﻌﻤﻠﻴﺔ ﺍﳌﺮﺍﺟﻌﺔ ﺗﻜﻮﻥ ﺃﺳﻬﻞ ﻋﻨﺪ ﺍﺳﺘﺨﺪﺍﻡ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪2‬‬ ‫‪1.007‬‬ ‫‪4.18‬‬ ‫‪7‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬
‫ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻳﻌﻄﻲ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪3‬‬ ‫‪0.796‬‬ ‫‪4.16‬‬ ‫‪8‬‬
‫ﺃﻓﻀﻞ ﺍﻟﻨﺘﺎﺋﺞ‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻘﻠﺺ ﺍﻟﻮﻗﺖ ﻭﺍﳉﻬﺪ ﰲ ﺍﺟﺮﺍء‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪3‬‬ ‫‪0.928‬‬ ‫‪4.16‬‬ ‫‪9‬‬
‫ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪4‬‬ ‫‪0.874‬‬ ‫‪4.09‬‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻘﻠﻞ ﻣﻦ ﺗﻜﺎﻟﻴﻒ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬ ‫‪10‬‬
‫ﺗﺴﺎﻋﺪ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺍﳌﺴﺎﻋﺪﻳﻦ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪1‬‬ ‫‪0.815‬‬ ‫‪4.29‬‬ ‫‪11‬‬
‫ﻭﻣﻬﺎﻣﻬﻢ ﻭﻣﺴﺘﻮﻯ ﺍﳒﺎﺯﻫﻢ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪--‬‬ ‫‪0.45132‬‬ ‫‪4.0101‬‬ ‫ﺍﳌﺘﻮﺳﻂ ﺍﻟﻌﺎﻡ ﻟ ﻠ ﻤ ﺤ ﻮ ﺭ ﺍ ﻟ ﺜ ﺎ ﱐ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪SPSS‬‬

‫ﺃ‪ .‬ﺍﻟﺘﺤﻠﻴﻞ‪ :‬ﻳﺸﲑ ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ (11-02‬ﺇﱃ ﺃﻥ ﺍﳌﺘﻮﺳﻄﺎﺕ ﺍﳊﺴﺎﺑﻴﺔ ﻟﻠﻤﺤﻮﺭ ﺍﻟﺜﺎﱐ ﺍﳌﻮﺳﻮﻡ ﺑﺄﺩﺍء ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ‪ ،‬ﺗﺮﺍﻭﺣﺖ‬
‫ﺑﲔ ‪ 3.64-4.29‬ﺑﺎﳓﺮﺍﻓﺎﺕ ﻣﻌﻴﺎﺭﻳﺔ ﺗﺮﺍﻭﺣﺖ ﺑﲔ ‪ .0.933-0.815‬ﻳﻌﲏ ﻫﺬﺍ ﺃﻥ ﺍﻻﲡﺎﻩ ﺍﻟﻌﺎﻡ ﻵﺭﺍء ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺍﲡﻬﺖ ﳓﻮ‬

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 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫ﺍ ﳌ ﻮ ﺍ ﻓ ﻘ ﺔ ﺍ ﳌ ﺮ ﺗ ﻔ ﻌ ﺔ ﻋ ﻠ ﻰ ﺗ ﺜ ﻤ ﲔ ﺃ ﺩ ﺍ ء ﺍ ﳌ ﺪ ﻗ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ‪ ،‬ﺣ ﻴ ﺚ ﺗ ﺄ ﰐ ﰲ ﻣ ﻘ ﺪ ﻣ ﺔ ﺍ ﻟ ﻔ ﻘ ﺮ ﺍ ﺕ ﺍﳌ ﻮ ﺍ ﻓ ﻘ ﺔ ﻋ ﻠ ﻰ ﻫ ﺬ ﺍ ﺍ ﻻ ﲡ ﺎ ﻩ ﺍ ﻟ ﻔ ﻘ ﺮ ﺓ ﺍ ﳊ ﺎ ﺩ ﻱ ﻋ ﺸ ﺮ ﺓ ‪،‬‬
‫ﺍﻟﺴﺎﺑﻌﺔ ﰒ ﺍﻟﺜﺎﻣﻨﺔ ﻋﻠﻰ ﺍﻟﺘﺮﺗﻴﺐ‪ ،‬ﲟﺘﻮﺳﻄﺎﺕ ﺣﺴﺎﺑﻴﺔ ‪ 4.16 ،4.18 ،4.29‬ﻋﻠﻰ ﺍﻟﺘﻮﺍﱄ‪.‬‬
‫ﺑﺎﻹ ﺿ ﺎﻓ ﺔ ﺇﱃ ﺫ ﻟﻚ ﻳﺘﺒﲔ ﺍﳌ ﻮ ﺍﻓﻘ ﺔ ﺍﳌﺮ ﺗﻔ ﻌ ﺔ ﺟ ﺪ ﺍ ﻟﻌ ﻴﻨﺔ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﻋ ﻠﻰ ﺃﳘ ﻴﺔ ﲢ ﺴ ﲔ ﺃﺩ ﺍء ﺍﳌ ﺪ ﻗﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪ ،‬ﺇﺫ ﺑﻠﻎ ﺍﳌﺘﻮ ﺳ ﻂ ﺍﻟﻌ ﺎﻡ‬
‫ﻟﻠﻤﺤﻮﺭ ‪ 4.01‬ﺑﺎﳓﺮﺍﻑ ﻣﻌﻴﺎﺭﻱ ﻋﺎﻡ ﺃﻗﻞ ﻣﻦ ﺍﻟﻮﺍﺣﺪ ﺑﻘﻴﻤﺔ ﺑﻠﻐﺖ ‪ ،0.45‬ﳑﺎ ﻳﻌﲏ ﻋﺪﻡ ﻭﺟﻮﺩ ﺗﺸﺘﺖ ﻛﺒﲑ ﺑﲔ ﺍﻟﻔﻘﺮﺍﺕ‪،‬‬
‫ﻭ ﻫ ﺬ ﺍ ﻳ ﺪ ﻝ ﻋ ﻠ ﻰ ﺩ ﺭ ﺟ ﺔ ﺍ ﻟ ﺘ ﺠ ﺎ ﻧ ﺲ ﺍ ﻟ ﻜ ﺒ ﲑ ﺓ ﺑ ﲔ ﻓ ﻘ ﺮ ﺍﺕ ﺍﳌ ﺤ ﻮ ﺭ ﺍﻟﺜﺎ ﱐ ‪.‬‬
‫ﺏ ‪ .‬ﺍ ﻟ ﺘ ﻔ ﺴ ﲑ ‪ :‬ﻣ ﻦ ﺧ ﻼ ﻝ ﺍﻟﺘ ﺤ ﻠ ﻴﻞ ﺍﻟﺴ ﺎ ﺑﻖ ﻧﻼ ﺣ ﻆ ﺃﻥ ﺍﻟﺮ ﺃﻱ ﺍﳌ ﺒﺎ ﺷ ﺮ ﺍﻟ ﺬ ﻱ ﻳﺮ ﻯ ﺃﻥ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﺗﺴ ﺎ ﻋ ﺪ ﻛ ﺜﲑ ﺍ‬
‫ﺍ ﻟ ﺮ ﻗ ﺎ ﺑ ﺔ ﻋ ﻠ ﻰ ﺍ ﳌ ﺴ ﺎ ﻋ ﺪ ﻳ ﻦ ﻭ ﲢ ﺴ ﲔ ﻣ ﻬ ﺎ ﻣ ﻬ ﻢ ﻭ ﻣ ﺴ ﺘ ﻮ ﻯ ﺇ ﳒ ﺎ ﺯ ﻫ ﻢ ﻫ ﻮ ﺍ ﻟ ﺮ ﺃ ﻱ ﺍ ﻷ ﻋ ﻠ ﻰ ﻣ ﻮ ﺍ ﻓ ﻘ ﺔ ﻣ ﻦ ﻃ ﺮ ﻑ ﺍﳌ ﺴ ﺘ ﺠ ﻮ ﺑ ﲔ ‪ ،‬ﻣ ﻊ ﺍ ﻋ ﺘ ﺮ ﺍ ﻓ ﻬ ﻢ ﺑ ﺄ ﻥ‬
‫ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﲤ ﺘﺎﺯ ﺑﻨﻮ ﻉ ﻣ ﻦ ﺍﻟﺘﻌ ﻘ ﻴﺪ ﳚ ﻌ ﻠﻬ ﺎ ﺩ ﻭ ﻣ ﺎ ﲝ ﺎﺟ ﺔ ﺇﱃ ﺧ ﺒﲑ ﻳﺮ ﺍﻓﻖ ﺍﳌ ﻬ ﺎﻡ ﺍﳌ ﻮ ﻛ ﻠ ﺔ ﺇﻟﻴﻬ ﺎ‪ ،‬ﳑ ﺎ ﻳﻌ ﲏ ﺃﻥ ﳑ ﺎﺭ ﺳ ﻲ ﻣ ﻬ ﻨﺔ‬
‫ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﺔ ﻣ ﻬ ﻤ ﺎ ﺗﻘ ﺪ ﻡ • ﻢ ﻣ ﺴ ﺘ ﻮ ﺍ ﻫ ﻢ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﰐ ﻓ ﺈ ‪ Ê‬ﻢ ﻳﻠﻘ ﻮ ﻥ ﺑﻌ ﺾ ﺍﻟ ﺼ ﻌ ﻮ ﺑﺎ ﺕ ﺃﺛﻨﺎء ﳑ ﺎ ﺭ ﺳ ﺘﻬ ﻢ ﻣ ﻬ ﺎﻣ ﻬ ﻢ ﺑﺎ ﺳ ﺘ ﺨ ﺪ ﺍﻡ ﺍﻟﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ‪ ،‬ﻭ ﺑﺎﻟﺘﺎ ﱄ‬
‫ﻓ ﺈ ﻥ ﺍﳌ ﺪ ﻗ ﻖ ﻭ ﺧ ﺒ ﲑ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺗ ﻴ ﺔ ﻣ ﻬ ﻨ ﺘ ﺎ ﻥ ﻻ ﳝ ﻜ ﻦ ﺍﻟ ﻔ ﺼ ﻞ ﺑ ﻴ ﻨ ﻬ ﻤ ﺎ ‪ .‬ﻭ ﻣ ﻨ ﻪ ﰎ ﻗ ﺒ ﻮ ﻝ ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺔ ﺍ ﻟ ﺜ ﺎ ﻧ ﻴ ﺔ ‪.‬‬

‫ﺛ ﺎ ﻟ ﺜ ﺎ ‪ :‬ﺍﲡ ﺎﻩ ﺍﳌ ﺴ ﺘ ﺠ ﻮ ﺑﲔ ﺣ ﻮ ﻝ ﻓ ﻘ ﺮ ﺍﺕ ﺍﳌ ﺤ ﻮ ﺭ ﺍﻟﺜﺎ ﻟ ﺚ‬
‫ﻳ ﻮ ﺿ ﺢ ﺍ ﳉ ﺪ ﻭ ﻝ ﺍ ﻟ ﺘ ﺎ ﱄ ﺍ ﻟ ﻨ ﺘ ﺎ ﺋ ﺞ ﺍ ﻟ ﱵ ﰎ ﺍ ﻟ ﺘ ﻮ ﺻ ﻞ ﺇ ﻟ ﻴ ﻬ ﺎ ﺣ ﻮ ﻝ ﺃ ﺳ ﺌ ﻠ ﺔ ﺍ ﳌ ﺤ ﻮ ﺭ ﺍ ﻟ ﺜ ﺎ ﻟ ﺚ ﻣ ﻦ ﺍ ﻻ ﺳ ﺘ ﺒ ﻴ ﺎ ﻥ ﺍ ﳌ ﺘ ﻌ ﻠ ﻘ ﺔ ﲟ ﺪ ﻯ ﳐ ﺎﻃ ﺮ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‪.‬‬

‫ﺍﳉﺪﻭﻝ )‪ :(12-2‬ﻧﺘﺎﺋﺞ ﺁﺭﺍء ﺃﻓﺮﺍﺩ ﺍﻟﻌﻴﻨﺔ ﺣﻮﻝ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬

‫ﺍﳌﺴﺘﻮﻯ‬ ‫ﺍﻟﺘﺮﺗﻴﺐ‬ ‫ﺍﻻﳓﺮﺍﻑ‬ ‫ﺍﳌﺘﻮﺳﻂ‬ ‫ﺍﻟﻌﺒﺎﺭﺍﺕ‬ ‫ﺍﻟﺮﻗﻢ‬

‫ﺍﺳﺘﺨﺪﺍﻣﻚ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺳﺎﻋﺪﻙ ﰲ ﲢﺪﻳﺪ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪5‬‬ ‫‪.991‬‬ ‫‪3.87‬‬ ‫‪1‬‬
‫ﺍﳌﺨﺎﻃﺮ ﻭﺗﻘﻴﻴﻤﻬﺎ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﻋﺪﻡ ﺍﻟﻜﻔﺎءﺓ ﺍﳌﻬﻨﻴﺔ ﳌﻮﻇﻔﻲ ﺍﳌﺆﺳﺴﺎﺕ ﻻﺳﺘﻌﻤﺎﻝ ﻫﺬﻩ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪3‬‬ ‫‪.977‬‬ ‫‪4.00‬‬ ‫‪2‬‬
‫ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﻣﻦ ﺍﳌﺨﺎﻃﺮ ﺍﻟﱵ ~ﺪﺩ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‬
‫ﻣﻦ ﺍﻫﻢ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﳐﺎﻃﺮ ﺍﻟﺘﻼﻋﺐ ﺑﺎﳌﻌﻠﻮﻣﺎﺕ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪1‬‬ ‫‪.949‬‬ ‫‪4.09‬‬ ‫‪3‬‬
‫ﻭﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺗﻐﻴﲑﻫﺎ ﻣﻦ ﻗﺒﻞ ﻋﺪﺓ ﺍﺷﺨﺎﺹ‬
‫ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﺆﺳﺴﺎﺕ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪2‬‬ ‫‪1.011‬‬ ‫‪4.02‬‬ ‫‪4‬‬
‫ﳐﺎﻃﺮ ﻋﺪﻡ ﲪﺎﻳﺔ ﺍﻟﱪﺍﻣﺞ ﻣﻦ ﺍﻟﻘﺮﺻﻨﺔ ﻭﺍﻟﻔﲑﻭﺳﺎﺕ‬

‫‪40‬‬
 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫ﳐﺎﻃﺮ ﺗﻌﻄﻞ ﺍﻻﺟﻬﺰﺓ ﻭﺍﻧﻘﻄﺎﻉ ﺍﻟﻜﻬﺮﺑﺎء ﻣﻦ ﺃﻛﺜﺮ ﺍﳌﺨﺎﻃﺮ ﺍﻟﱵ ﺗﻌﺮﻗﻞ‬

‫ﻣﺮﺗﻔﻊ‬ ‫‪4‬‬ ‫‪.903‬‬ ‫‪3.96‬‬ ‫‪5‬‬
‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‬
‫ﻣﺮﺗﻔﻊ‬ ‫‪--‬‬ ‫‪0.64583‬‬ ‫‪3.9867‬‬ ‫ﺍﳌﺘﻮﺳﻂ ﺍﻟﻌﺎﻡ ﻟ ﻠ ﻤ ﺤ ﻮ ﺭ ﺍ ﻟ ﺜ ﺎ ﻟ ﺚ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺑﺮﻧﺎﻣﺞ ‪SPSS‬‬

‫ﺃ‪ .‬ﺍﻟﺘﺤﻠﻴﻞ‪ :‬ﻳﺸﲑ ﺍﳉﺪﻭﻝ ﺭﻗﻢ )‪ (12-02‬ﺇﱃ ﺃﻥ ﺍﳌﺘﻮﺳﻄﺎﺕ ﺍﳊﺴﺎﺑﻴﺔ ﻟﻠﻤﺤﻮﺭ ﺍﻟﺜﺎﱐ‪ ،‬ﻭﻫﻮ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‪ ،‬ﺗﺮﺍﻭﺣﺖ ﺑﲔ ‪ 3.87-4.09‬ﻭﺑﺎﳓﺮﺍﻓﺎﺕ ﻣﻌﻴﺎﺭﻳﺔ ﺗﺮﺍﻭﺣﺖ ﺑﲔ ‪ .0.991-0.949‬ﻫﺬﺍ ﻳﺸﲑ ﺍﱃ ﺃﻥ ﻫﻨﺎﻙ‬
‫ﺍﲡ ﺎﻩ ﻋ ﺎﻣ ﺎ ﻵ ﺭ ﺍء ﺃﻓﺮ ﺍﺩ ﺍﻟﻌ ﻴﻨ ﺔ ﲟ ﻮ ﺍﻓﻘ ﺘﻬ ﻢ ﺍﳌ ﺮ ﺗﻔ ﻌ ﺔ ﻋ ﻠ ﻰ ﻭ ﺟ ﻮ ﺩ ﳐ ﺎ ﻃ ﺮ ﻣ ﻘ ﺘ ﺮ ﻧ ﺔ ﺑ ﺘ ﻄ ﺒ ﻴ ﻖ ﺗ ﻜ ﻨ ﻠ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﰲ ﳎ ﺎ ﻝ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ‪ .‬ﺗﺄ ﰐ ﰲ‬
‫ﻣ ﻘ ﺪ ﻣ ﺔ ﺍﻟﻔ ﻘ ﺮ ﺍﺕ ﺍﳌ ﺘ ﺠ ﻬ ﺔ ﳓ ﻮ ﺍﳌ ﻮ ﺍﻓ ﻘ ﺔ ﺍﳌ ﺮ ﺗ ﺒ ﺔ ﻋ ﻠﻰ ﻫ ﺬ ﺍ ﺍﻟﺮ ﺃﻱ ﺍﻟﻔ ﻘ ﺮ ﺓ ﺍﻟﺜﺎﻟﺜ ﺔ ‪ ،‬ﺍﻟﺮ ﺍﺑﻌ ﺔ ﰒ ﺍﻟﺜﺎﻧﻴ ﺔ ﻋ ﻠﻰ ﺍﻟﺘﺮ ﺗﻴ ﺐ ‪ ،‬ﲟ ﺘﻮ ﺳ ﻄ ﺎ ﺕ ﺣ ﺴ ﺎﺑﻴ ﺔ‬
‫‪ 4.00 ،4.02 ،4.09‬ﻋﻠﻰ ﺍﻟﺘﻮﺍﱄ‪.‬‬
‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ ﻳﺘﻀﺢ ﺃﻥ ﻣﻮﺍﻓﻘﺔ ﻋﻴﻨﺔ ﺍﻟﺪﺭﺍﺳﺔ ﻋﻠﻰ ﻣﻮﺿﻮﻉ ﺍﳌﺤﻮﺭ ﺍﻟﻜﻠﻲ ﲟﺘﻮﺳﻂ ﻋﺎﻡ ﺑﻠﻎ ‪ 3.98‬ﺑﺎﳓﺮﺍﻑ ﻣﻌﻴﺎﺭﻱ‬
‫ﻋﺎﻡ ﺑﻘﻴﻤﺔ ‪ ،0.64‬ﳑﺎ ﻳﻌﲏ ﻋﺪﻡ ﻭﺟﻮﺩ ﺗﺸﺘﺖ ﻛﺒﲑ ﺑﲔ ﺍﻟﻔﻘﺮﺍﺕ‪.‬‬
‫ﺏ ‪ .‬ﺍ ﻟ ﺘ ﻔ ﺴ ﲑ ‪ :‬ﻣ ﻦ ﺧ ﻼ ﻝ ﻫ ﺬ ﺍ ﺍﻟﺘ ﺤ ﻠ ﻴﻞ ﻧﺮ ﻯ ﺃﻥ ﺃ ﻫ ﻢ ﺍﳌ ﺨ ﺎ ﻃ ﺮ ﺍﳌ ﺘﻮ ﻗ ﻌ ﺔ ﻣ ﻦ ﻃ ﺮ ﻑ ﺍﳌﺴ ﺘ ﺠ ﻮ ﺑﲔ ﻫ ﻲ ﳐ ﺎﻃ ﺮ ﺍﻟﺘﻼ ﻋ ﺐ ﺑﺎﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﻣ ﺎ ﺩ ﺍ ﻡ‬
‫ﺃ ﻥ ﺇ ﻣ ﻜ ﺎ ﻧ ﻴ ﺔ ﺍ ﻟ ﺪ ﺧ ﻮ ﻝ ﺇ ﻟ ﻴ ﻬ ﺎ ﻣ ﺘ ﺎ ﺡ ﻟ ﻌ ﺪ ﺓ ﺃ ﺷ ﺨ ﺎ ﺹ ‪ ،‬ﻳ ﻠ ﻴ ﻬ ﺎ ﰲ ﺩ ﺭ ﺟ ﺔ ﺍ ﳋ ﻄ ﻮ ﺭ ﺓ ﺍ ﳋ ﻮ ﻑ ﻣ ﻦ ﻗ ﺮ ﺻ ﻨ ﺔ ﺍ ﻟ ﱪ ﺍ ﻣ ﺞ ﻭ ﺍ ﻟ ﻔ ﲑ ﻭ ﺳ ﺎ ﺕ ﻭ ﺃ ﺧ ﲑ ﺍ ﻗ ﺪ ﻳ ﺘ ﺮﺍ ﺟ ﻊ‬
‫ﻛ ﻞ ﻫ ﺬ ﻩ ﺍ ﳌ ﺨ ﺎ ﻃ ﺮ ﻟ ﻘ ﻠ ﺔ ﺍ ﻟ ﻜ ﻔ ﺎ ء ﺓ ﰲ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍﻡ ﺍ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺕ ﰲ ﳎ ﺎ ﻝ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ‪ .‬ﻭ ﻗ ﺪ ﰎ ﻗ ﺒ ﻮ ﻝ ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺔ ﺍ ﻟ ﺜ ﺎ ﻟ ﺜ ﺔ ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺭﺑﻂ ﺍﻟﻨﺘﺎﺋﺞ ﺑﺎﻟﻔﺮﺿﻴﺎﺕ ﻭﺗﻔﺴﲑﻫﺎ‬

‫ﳓ ﺎ ﻭ ﻝ ﻣ ﻦ ﺧ ﻼ ﻝ ﻫ ﺬ ﺍ ﺍﳌ ﻄ ﻠ ﺐ ﲢ ﻠﻴﻞ ﻭ ﺗﻔ ﺴ ﲑ ﺍﻟ ﻨ ﺘ ﺎ ﺋ ﺞ ﺑ ﺎ ﺳ ﺘ ﺨ ﺪ ﺍ ﻡ ﺍ ﻷ ﺳ ﺎ ﻟ ﻴ ﺐ ﻭ ﺍ ﻻ ﺧ ﺘ ﺒ ﺎ ﺭ ﺍ ﺕ ﺍ ﻹ ﺣ ﺼ ﺎ ﺋ ﻴ ﺔ ﺍ ﳌ ﻨ ﺎ ﺳ ﺒ ﺔ ‪ ،‬ﰒ ﺭ ﺑ ﻄ ﻬ ﺎ‬
‫ﺑﻔ ﺮ ﺿ ﻴﺎﺕ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﰒ ﺗﻠﺨ ﻴﺺ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺘﻮ ﺻ ﻞ ﺇﻟﻴﻬ ﺎ‪.‬‬

‫ﺍﻟﻔ ﺮ ﻉ ﺍﻷ ﻭ ﻝ ‪ :‬ﺩ ﺭ ﺍﺳ ﺔ ﺍﻟﻔ ﺮ ﻭ ﻕ ﲞ ﺼ ﻮ ﺹ ﳐ ﺎﻃ ﺮ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ‬

‫ﻧ ﻘ ﻮ ﻡ ﺑ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍ ﻟ ﻔ ﺮ ﻭ ﻕ ﺑ ﲔ ﺍ ﳌ ﺴ ﺘ ﺠ ﻮ ﺑ ﲔ ﺣ ﻮ ﻝ ﻣ ﺘ ﻐ ﲑ ﳐ ﺎﻃ ﺮ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﰲ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ﺍﻟﱵ ﳝ ﻜ ﻦ ﺃﻥ ﺗﻮ ﻋ ﺰ ﺇﱃ‬
‫ﺍﳌ ﺘﻐ ﲑ ﺍﺕ ﺍﻟﺸ ﺨ ﺼ ﻴ ﺔ ﻭ ﺫ ﻟﻚ ﺑﺎ ﺳ ﺘ ﺨ ﺪ ﺍﻡ ﺍﺧ ﺘﺒﺎ ﺭ ‪ T‬ﻭ ﲢ ﻠﻴﻞ ﺍﻟﺘﺒﺎﻳﻦ ﺍﻷ ﺣ ﺎﺩ ﻱ ‪.‬‬
‫‪ . 1‬ﻣ ﺘﻐ ﲑ ﺍﳉ ﻨﺲ‬
‫ﺍﳉﺪﻭﻝ )‪ :(13-2‬ﺍﺧﺘﺒﺎﺭ ‪ T‬ﻟﺪﺭﺍﺳﺔ ﺍﻟﻔﺮﻭﻕ ﰲ ﻣﺘﻐﲑ ﳐﺎﻃﺮ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺗﺒﻌﺎ ﳌﺘﻐﲑ ﺍﳉﻨﺲ‬

‫‪Independent Samples Test‬‬ ‫‪t‬‬ ‫‪Df‬‬ ‫)‪Sig. (2-tailed‬‬

‫‪41‬‬
 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫‪ Equal variances assumed‬ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬ ‫‪.056‬‬ ‫‪43‬‬ ‫‪.956‬‬

‫‪Equal variances not assumed‬‬ ‫‪.055 10.143‬‬ ‫‪.957‬‬

‫ﺍﳌﺼﺪﺭ ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﳐﺮﺟﺎﺕ ‪SPSS‬‬
‫ﻳﺘﻀﺢ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﺃﻥ ﺍﻹﺣﺼﺎﺋﻴﺔ ﺍﳌﺤﺴﻮﺑﺔ ﻝ ﺳﺘﻮﺩﻧﺖ ﺗﺴﺎﻭﻱ ‪ 0.56‬ﲟﺴﺘﻮﻯ ﻣﻌﻨﻮﻳﺔ ﻳﺴﺎﻭﻱ ‪0.956‬‬
‫ﻭﻫﻲ ﺃﻛﱪ ﻣﻦ ﻣﺴﺘﻮﻯ ﺍﳌﻌﻨﻮﻳﺔ ‪ 0.05‬ﻭﺑﺎﻟﺘﺎﱄ ﻻ ﲡﻮﺩ ﻓﺮﻭﻕ ﺫﺍﺕ ﺩﻻﻟﺔ ﺇﺣﺼﺎﺋﻴﺔ ﺗﺒﻌﺎ ﳌﺘﻐﲑ ﺍﳉﻨﺲ ﲞﺼﻮﺹ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﰲ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ‪.‬‬

‫‪ . 3‬ﻣ ﺘﻐ ﲑ ﺍﳌ ﺆ ﻫ ﻞ ﺍﻟﻌ ﻠ ﻤ ﻲ‬

‫ﺍﳉﺪﻭﻝ )‪ :(14-2‬ﺍﺧﺘﺒﺎﺭ ‪ ANOVA‬ﻟﺪﺭﺍﺳﺔ ﺍﻟﻔﺮﻭﻕ ﰲ ﻣﺘﻐﲑ ﳐﺎﻃﺮ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺗﺒﻌﺎ ﻟﻠﻤﺆﻫﻞ ﺍﻟﻌﻠﻤﻲ‬
‫‪ANOVA‬‬
‫ﳐ ﺎﻃ ﺮ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﰲ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ‬

‫‪Sum of Squares‬‬ ‫‪df‬‬ ‫‪Mean Square‬‬ ‫‪F‬‬ ‫‪Sig.‬‬

‫‪Between Groups‬‬ ‫‪1.939‬‬ ‫‪2‬‬ ‫‪.970‬‬ ‫‪2.481‬‬ ‫‪.096‬‬

‫‪Within Groups‬‬ ‫‪16.413‬‬ ‫‪42‬‬ ‫‪.391‬‬

‫‪Total‬‬ ‫‪18.352‬‬ ‫‪44‬‬

‫ﺍﳌﺼﺪﺭ ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﳐﺮﺟﺎﺕ ‪SPSS‬‬

‫ﻳﺘﻀﺢ ﻣﻦ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﺃﻥ ﺍﻹﺣﺼﺎﺋﻴﺔ ﺍﳌﺤﺴﻮﺑﺔ ﻝ ﻓﻴﺸﺮ ﺗﺴﺎﻭﻱ ‪ 2.481‬ﲟﺴﺘﻮﻯ ﻣﻌﻨﻮﻳﺔ ﻳﺴﺎﻭﻱ ‪ 0.096‬ﻭﻫﻲ‬
‫ﺃﻛﱪ ﻣﻦ ﻣﺴﺘﻮﻯ ﺍﳌﻌﻨﻮﻳﺔ ‪ 0.05‬ﻭﺑﺎﻟﺘﺎﱄ ﻻ ﲡﻮﺩ ﻓﺮﻭﻕ ﺫﺍﺕ ﺩﻻﻟﺔ ﺇﺣﺼﺎﺋﻴﺔ ﺗﺒﻌﺎ ﳌﺘﻐﲑ ﺍﳌﺆﻫﻞ ﺍﻟﻌﻠﻤﻲ ﲞﺼﻮﺹ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﰲ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ‪.‬‬
‫‪ . 3‬ﻣ ﺘﻐ ﲑ ﺍﻟﺘﺨ ﺼ ﺺ ﺍﻟﻌ ﻠ ﻤ ﻲ‬
‫ﺍﳉﺪﻭﻝ )‪ :(15-2‬ﺍﺧﺘﺒﺎﺭ ‪ ANOVA‬ﻟﺪﺭﺍﺳﺔ ﺍﻟﻔﺮﻭﻕ ﰲ ﻣﺘﻐﲑ ﳐﺎﻃﺮ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺗﺒﻌﺎ ﻟﻠﺘﺨﺼﺺ ﺍﻟﻌﻠﻤﻲ‬
‫‪ANOVA‬‬
‫ﳐ ﺎﻃ ﺮ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﰲ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ‬

‫‪Sum of Squares‬‬ ‫‪df‬‬ ‫‪Mean Square‬‬ ‫‪F‬‬ ‫‪Sig.‬‬

‫‪Between Groups‬‬ ‫‪.866‬‬ ‫‪3‬‬ ‫‪.289‬‬ ‫‪.677‬‬ ‫‪.571‬‬

‫‪Within Groups‬‬ ‫‪17.486‬‬ ‫‪41‬‬ ‫‪.426‬‬

‫‪42‬‬
 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫‪Total‬‬ ‫‪18.352‬‬ ‫‪44‬‬

‫ﺍﳌﺼﺪﺭ ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﳐﺮﺟﺎﺕ ‪SPSS‬‬

‫ﻳﺘﻀﺢ ﻣﻦ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﺃﻥ ﺍﻹﺣﺼﺎﺋﻴﺔ ﺍﳌﺤﺴﻮﺑﺔ ﻝ ﻓﻴﺸﺮ ﺗﺴﺎﻭﻱ ‪ 0.677‬ﲟﺴﺘﻮﻯ ﻣﻌﻨﻮﻳﺔ ﻳﺴﺎﻭﻱ ‪ 0.571‬ﻭﻫﻲ‬
‫ﺃﻛﱪ ﻣﻦ ﻣﺴﺘﻮﻯ ﺍﳌﻌﻨﻮﻳﺔ ‪ 0.05‬ﻭﺑﺎﻟﺘﺎﱄ ﻻ ﲡﻮﺩ ﻓﺮﻭﻕ ﺫﺍﺕ ﺩﻻﻟﺔ ﺇﺣﺼﺎﺋﻴﺔ ﺗﺒﻌﺎ ﳌﺘﻐﲑ ﺍﻟﺘﺨﺼﺺ ﺍﻟﻌﻠﻤﻲ ﲞﺼﻮﺹ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﰲ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ‪.‬‬
‫‪ . 4‬ﻣ ﺘﻐ ﲑ ﺍﻟﺸ ﻬ ﺎﺩ ﺍﺕ ﺍﳌ ﻬ ﻨﻴ ﺔ‬
‫ﺍﳉﺪﻭﻝ )‪ :(16-2‬ﺍﺧﺘﺒﺎﺭ ‪ ANOVA‬ﻟﺪﺭﺍﺳﺔ ﺍﻟﻔﺮﻭﻕ ﰲ ﻣﺘﻐﲑ ﳐﺎﻃﺮ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺗﺒﻌﺎ ﻟﻠﺸﻬﺎﺩﺍﺕ ﺍﳌﻬﻨﻴﺔ‬
‫‪ANOVA‬‬
‫ﳐ ﺎﻃ ﺮ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﰲ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ‬

‫‪Sum of Squares‬‬ ‫‪df‬‬ ‫‪Mean Square‬‬ ‫‪F‬‬ ‫‪Sig.‬‬

‫‪Between Groups‬‬ ‫‪1.451‬‬ ‫‪2‬‬ ‫‪.726‬‬ ‫‪1.803‬‬ ‫‪.177‬‬

‫‪Within Groups‬‬ ‫‪16.901‬‬ ‫‪42‬‬ ‫‪.402‬‬

‫‪Total‬‬ ‫‪18.352‬‬ ‫‪44‬‬
‫ﺍﳌﺼﺪﺭ ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﳐﺮﺟﺎﺕ ‪SPSS‬‬
‫ﻳﺘﻀﺢ ﻣﻦ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﺃﻥ ﺍﻹﺣﺼﺎﺋﻴﺔ ﺍﳌﺤﺴﻮﺑﺔ ﻝ ﻓﻴﺸﺮ ﺗﺴﺎﻭﻱ ‪ 1.803‬ﲟﺴﺘﻮﻯ ﻣﻌﻨﻮﻳﺔ ﻳﺴﺎﻭﻱ ‪ 0.177‬ﻭﻫﻲ‬
‫ﺃﻛﱪ ﻣﻦ ﻣﺴﺘﻮﻯ ﺍﳌﻌﻨﻮﻳﺔ ‪ 0.05‬ﻭﺑﺎﻟﺘﺎﱄ ﻻ ﲡﻮﺩ ﻓﺮﻭﻕ ﺫﺍﺕ ﺩﻻﻟﺔ ﺇﺣﺼﺎﺋﻴﺔ ﺗﺒﻌﺎ ﳌﺘﻐﲑ ﺍﻟﺸﻬﺎﺩﺓ ﺍﳌﻬﻨﻴﺔ ﲞﺼﻮﺹ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﰲ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ‪.‬‬

‫‪ . 5‬ﻣ ﺘﻐ ﲑ ﺍﳋ ﱪ ﺓ ﺍﳌ ﻬ ﻨﻴﺔ‬
‫ﺍﳉﺪﻭﻝ )‪ :(17-2‬ﺍﺧﺘﺒﺎﺭ ‪ ANOVA‬ﻟﺪﺭﺍﺳﺔ ﺍﻟﻔﺮﻭﻕ ﰲ ﻣﺘﻐﲑ ﳐﺎﻃﺮ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺗﺒﻌﺎ ﻟﻠﺨﱪﺓ ﺍﳌﻬﻨﻴﺔ‬
‫‪ANOVA‬‬
‫ﳐ ﺎﻃ ﺮ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﰲ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ‬

‫‪Sum of Squares‬‬ ‫‪df‬‬ ‫‪Mean Square‬‬ ‫‪F‬‬ ‫‪Sig.‬‬

‫‪Between Groups‬‬ ‫‪.446‬‬ ‫‪3‬‬ ‫‪.149‬‬ ‫‪.341‬‬ ‫‪.796‬‬

‫‪Within Groups‬‬ ‫‪17.906‬‬ ‫‪41‬‬ ‫‪.437‬‬

‫‪43‬‬
 ‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

‫‪Total‬‬ ‫‪18.352‬‬ ‫‪44‬‬

‫ﺍﳌﺼﺪﺭ ‪ :‬ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺒﺔ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﳐﺮﺟﺎﺕ ‪SPSS‬‬
‫ﻳﺘﻀﺢ ﻣﻦ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﺃﻥ ﺍﻹﺣﺼﺎﺋﻴﺔ ﺍﳌﺤﺴﻮﺑﺔ ﻝ ﻓﻴﺸﺮ ﺗﺴﺎﻭﻱ ‪ 0.341‬ﲟﺴﺘﻮﻯ ﻣﻌﻨﻮﻳﺔ ﻳﺴﺎﻭﻱ ‪ 0.796‬ﻭﻫﻲ‬
‫ﺃﻛﱪ ﻣﻦ ﻣﺴﺘﻮﻯ ﺍﳌﻌﻨﻮﻳﺔ ‪ 0.05‬ﻭﺑﺎﻟﺘﺎﱄ ﻻ ﲡﻮﺩ ﻓﺮﻭﻕ ﺫﺍﺕ ﺩﻻﻟﺔ ﺇﺣﺼﺎﺋﻴﺔ ﺗﺒﻌﺎ ﳌﺘﻐﲑ ﺍﳋﱪﺓ ﺍﳌﻬﻨﻴﺔ ﲞﺼﻮﺹ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﰲ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ‪ .‬ﻭ ﻣ ﻨﻪ ﰎ ﺭ ﻓ ﺾ ﺍﻟﻔ ﺮ ﺿ ﻴ ﺔ ﺍﻟﺮ ﺍﺑﻌ ﺔ‪.‬‬

‫ﺍﻟﻔ ﺮ ﻉ ﺍﻟﺜﺎﱐ ‪ :‬ﻋ ﺮ ﺽ ﻭ ﺗﻔ ﺴ ﲑ ﻧﺘﺎﺋﺞ ﺍﻟﻔ ﺮ ﺿ ﻴﺎ ﺕ ‪:‬‬

‫‪ - 1‬ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺔ ﺍ ﻷ ﻭ ﱃ ‪ :‬ﺍﻟﱵ ﺗ ﻨ ﺺ ﻋ ﻠ ﻰ " ﺗﺴ ﺘ ﺨ ﺪ ﻡ ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴ ﺔ ﰲ ﺃ ﺩ ﺍء ﻣ ﻬ ﺎﻣ ﻬ ﺎ ﺍﳌ ﺎﻟﻴ ﺔ ﻭ ﺍﳌ ﺤ ﺎﺳ ﺒﻴ ﺔ " ‪ .‬ﻗ ﺪ‬
‫ﰎ ﺍﺧ ﺘﺒﺎﺭ ﻫ ﺬ ﻩ ﺍﻟﻔ ﺮ ﺿ ﻴ ﺔ ﻣ ﻦ ﺧ ﻼ ﻝ ﺣ ﺴ ﺎ ﺏ ﺍﳌ ﺘﻮ ﺳ ﻄ ﺎ ﺕ ﺍﳊ ﺴ ﺎﺑﻴﺔ ﻭ ﺍ ﻻ ﳓ ﺮ ﺍ ﻓ ﺎ ﺕ ﺍﳌ ﻌ ﻴﺎ ﺭ ﻳ ﺔ ﻹ ﺟ ﺎﺑﺎ ﺕ ﺃ ﻓ ﺮ ﺍ ﺩ ﻋ ﻴ ﻨ ﺔ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﻋ ﻠ ﻰ ﺍﻟﻌ ﺒﺎﺭ ﺍﺕ‬
‫ﺍﳌﻤﺜﻠﺔ‪ ،‬ﻭﺍﻟﱵ ﺗﻘﻴﺲ ﺃﺑﻌﺎﺩ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﺍﳌﺤﻮﺭ ﺍﻷﻭﻝ ﺣﻴﺚ ﺑﻠﻎ ﺍﳌﺘﻮﺳﻂ ﺍﻟﻌﺎﻡ ﻟﻠﻤﺤﻮﺭ ﻗﻴﻤﺔ ‪ 3.6‬ﺍﻟﱵ ﺗﻘﺎﺑﻞ‬
‫ﺍﳌ ﻮ ﺍﻓ ﻘ ﺔ ﻋ ﻠﻰ ﻫ ﺬ ﻩ ﺍﻟﻔ ﺮ ﺿ ﻴ ﺔ ﺑﺸ ﻜ ﻞ ﻣ ﺮ ﺗﻔ ﻊ ﳑ ﺎ ﻳ ﺆ ﺩ ﻱ ﺇ ﱃ ﻗ ﺒ ﻮ ﻝ ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺔ ﺍ ﻷ ﻭ ﱃ ‪.‬‬
‫‪ - 2‬ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺔ ﺍ ﻟ ﺜ ﺎ ﻧ ﻴ ﺔ ‪ :‬ﺍﻟﱵ ﺗ ﻨ ﺺ ﻋ ﻠ ﻰ " ﻳ ﺘ ﻤ ﺘ ﻊ ﺍ ﳌ ﺪ ﻗ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ﲟ ﺴ ﺘ ﻮ ﻯ ﺃﺩ ﺍء ﻋ ﺎﱄ " ‪ .‬ﻗ ﺪ ﰎ ﺍﺧ ﺘﺒﺎﺭ ﻫ ﺬ ﻩ ﺍﻟﻔ ﺮ ﺿ ﻴ ﺔ ﻣ ﻦ ﺧ ﻼ ﻝ ﺣ ﺴ ﺎ ﺏ‬
‫ﺍﳌ ﺘﻮ ﺳ ﻄ ﺎ ﺕ ﺍﳊ ﺴ ﺎﺑﻴﺔ ﻭ ﺍ ﻻ ﳓ ﺮ ﺍ ﻓ ﺎ ﺕ ﺍﳌ ﻌ ﻴﺎ ﺭ ﻳ ﺔ ﻹ ﺟ ﺎﺑﺎ ﺕ ﺃ ﻓ ﺮ ﺍ ﺩ ﻋ ﻴ ﻨ ﺔ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﻋ ﻠ ﻰ ﺍﻟﻌ ﺒﺎﺭ ﺍﺕ ﺍﳌ ﻤ ﺜﻠ ﺔ ‪ ،‬ﻭ ﺍ ﻟ ﱵ ﺗ ﻘ ﻴ ﺲ ﺃ ﺑ ﻌ ﺎ ﺩ ﺃﺩ ﺍء ﺍﳌ ﺪ ﻗﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ‬
‫ﰲ ﺍﳌﺤﻮﺭ ﺍﻟﺜﺎﱐ ﺣﻴﺚ ﺑﻠﻎ ﺍﳌﺘﻮﺳﻂ ﺍﻟﻌﺎﻡ ﻟﻠﻤﺤﻮﺭ ﻗﻴﻤﺔ ‪ 4.01‬ﺍﻟﱵ ﺗﻘﺎﺑﻞ ﺍﳌﻮﺍﻓﻘﺔ ﻋﻠﻰ ﻫﺬﻩ ﺍﻟﻔﺮﺿﻴﺔ ﺑﺼﻔﺔ ﻣﺮﺗﻔﻌﺔ ﳑﺎ ﻳﺆﺩﻱ ﺇﱃ‬
‫ﻗﺒﻮ ﻝ ﺍﻟﻔ ﺮ ﺿ ﻴ ﺔ ﺍﻟﺜﺎﻧﻴ ﺔ ‪.‬‬
‫‪ - 3‬ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺔ ﺍ ﻟ ﺜ ﺎ ﻟ ﺜ ﺔ ‪ :‬ﺍﻟﱵ ﺗ ﻨ ﺺ ﻋ ﻠ ﻰ " ﻳ ﻮ ﺟ ﺪ ﺃﺛﺮ ﻟﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﰲ ﲢ ﺴ ﲔ ﻛ ﻔ ﺎءﺓ ﻭ ﺧ ﱪ ﺓ ﺍ ﳌ ﺪ ﻗ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ " ‪ .‬ﻗ ﺪ ﰎ‬
‫ﺍﺧ ﺘﺒﺎﺭ ﻫ ﺬ ﻩ ﺍﻟﻔ ﺮ ﺿ ﻴ ﺔ ﻣ ﻦ ﺧ ﻼ ﻝ ﺣ ﺴ ﺎ ﺏ ﺍﳌ ﺘﻮ ﺳ ﻄ ﺎ ﺕ ﺍﳊ ﺴ ﺎﺑﻴﺔ ﻭ ﺍ ﻻ ﳓ ﺮ ﺍ ﻓ ﺎ ﺕ ﺍﳌ ﻌ ﻴﺎ ﺭ ﻳ ﺔ ﻹ ﺟ ﺎﺑﺎ ﺕ ﺃ ﻓ ﺮ ﺍ ﺩ ﻋ ﻴ ﻨ ﺔ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﻋ ﻠ ﻰ ﺍﻟﻌ ﺒﺎﺭ ﺍﺕ‬
‫ﺍﳌ ﻤ ﺜﻠ ﺔ ‪ ،‬ﻭ ﺍ ﻟ ﱵ ﺗ ﻘ ﻴ ﺲ ﺃ ﺑ ﻌ ﺎ ﺩ ﺗ ﺒ ﲏ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻣ ﻦ ﻃ ﺮ ﻑ ﺍ ﳌ ﺪ ﻗ ﻘ ﲔ ﰲ ﺍ ﳌ ﺤ ﻮ ﺭ ﺍ ﻟ ﺜ ﺎ ﻟ ﺚ ﺣ ﻴ ﺚ ﺑ ﻠ ﻎ ﺍﳌ ﺘﻮ ﺳ ﻂ ﺍﻟﻌ ﺎﻡ ﻟ ﻠ ﻤ ﺤ ﻮ ﺭ ﻗ ﻴ ﻤ ﺔ‬
‫‪ 3.98‬ﺍﻟﱵ ﺗﻘﺎﺑﻞ ﺍﳌﻮﺍﻓﻘﺔ ﻋﻠﻰ ﻫﺬﻩ ﺍﻟﻔﺮﺿﻴﺔ ﺑﺸﻜﻞ ﻣﺮﺗﻔﻊ ﳑﺎ ﻳﺆﺩﻱ ﺇﱃ ﻗﺒﻮﻝ ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﺜﺎﻟﺜﺔ‪.‬‬
‫‪ - 4‬ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺔ ﺍ ﻟ ﺮ ﺍ ﺑ ﻌ ﺔ ‪ :‬ﺍ ﻟ ﱵ ﺗ ﻨ ﺺ ﻋ ﻠ ﻰ " ﻳ ﻮ ﺟ ﺪ ﻓ ﺮ ﻭ ﻕ ﰲ ﳐ ﺎ ﻃ ﺮ ﺍ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﰲ ﻋ ﻤ ﻠ ﻴ ﺔ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﳝ ﻜ ﻦ ﻋ ﺰ ﻭ ﻫ ﺎ ﻟ ﻠ ﻤ ﺘ ﻐ ﲑ ﺍ ﺕ ﺍ ﻟﺸ ﺨ ﺼ ﻴ ﺔ " ‪.‬‬
‫ﻭﻗﺪ ﰎ ﺍﺧﺘﺒﺎﺭ ﻫﺬﻩ ﺍﻟﻔﺮﺿﻴﺔ ﻣﻦ ﺧﻼﻝ ﺣﺴﺎﺏ ﺍﻟﻔﺮﻭﻕ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﺧﺘﺒﺎﺭ ﺳﺘﻮﺩﻧﺖ ‪ T‬ﻭﲢﻠﻴﻞ ﺍﻟﺘﺒﻴﺎﻥ ﺍﻷﺣﺎﺩﻱ ‪ ،ANOVA‬ﻭﰎ‬
‫ﺍ ﺳ ﺘ ﻨ ﺘ ﺎ ﺝ ﺃ ﻧ ﻪ ﻻ ﻳ ﻮ ﺟ ﺪ ﻓ ﺮ ﻭ ﻕ ﺑ ﲔ ﳑ ﺎ ﺭ ﺳ ﻲ ﻣ ﻬ ﻨ ﺔ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﺔ ﲞ ﺼ ﻮ ﺹ ﳐ ﺎ ﻃ ﺮ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﰲ ﻋ ﻤ ﻠ ﻴ ﺔ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺗ ﺒ ﻌ ﺎ ﻟ ﻠ ﻤ ﺘ ﻐ ﲑ ﺍ ﺕ ﺍ ﻟﺸ ﺨ ﺼ ﻴ ﺔ ‪،‬‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﻧﺘﺠﻪ ﻟﺮﻓﺾ ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﺮﺍﺑﻌﺔ‪.‬‬

‫ﺧﻼﺻﺔ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ ‪:‬‬

‫ﰎ ﰲ ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﺇﻟﻘﺎء ﺍﻟﻀﻮء ﻋﻠﻰ ﺇﺷﻜﺎﻟﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺍﳌﺘﻤﺜﻠﺔ ﰲ ﺩﻭﺭ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﲢﺴﲔ ﺃﺩﺍء ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‪،‬‬
‫ﻭﲤﺖ ﺍﻹﺟﺎﺑﺔ ﻋﻠﻰ ﻫﺬﻩ ﺍﻹﺷﻜﺎﻟﻴﺔ ﻣﻦ ﺧﻼﻝ ﺩﺭﺍﺳﺔ ﻣﻴﺪﺍﻧﻴﺔ‪ ،‬ﺣﻴﺚ ﰎ ﺗﻮﺯﻳﻊ ‪ 45‬ﺍﺳﺘﺒﺎﻧﺔ )ﺇﻟﻜﺘﺮﻭﻧﻴﺔ ﻭﻭﺭﻗﻴﺔ( ﻋﻠﻰ ﺧﱪﺍء‬
‫ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﺔ ﻭ ﺍﳌ ﺪ ﻗ ﻘ ﲔ ﺍﳋ ﺎ ﺭ ﺟ ﻴﲔ ﻭ ﻣ ﺴ ﺎ ﻋ ﺪ ﻳﻬ ﻢ ﻭ ﳏ ﺎ ﺳ ﺒﲔ ‪ ،‬ﰎ ﺗﻘ ﺴ ﻴ ﻢ ﻫ ﺬ ﺍ ﺍﻟﻔ ﺼ ﻞ ﺇ ﱃ ﻣ ﺒ ﺤ ﺜﲔ ‪ ،‬ﺣ ﻴ ﺚ ﺗﻨﺎ ﻭ ﻝ ﺍﳌ ﺒ ﺤ ﺚ ﺍﻷ ﻭ ﻝ ﺍﻟﻄ ﺮ ﻳﻘ ﺔ‬
‫ﻭ ﺍ ﻹ ﺟ ﺮ ﺍ ء ﺍ ﺕ ﺍ ﻟ ﱵ ﰎ ﺍ ﺗ ﺒ ﺎ ﻋ ﻬ ﺎ ﰲ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ‪ ،‬ﻭ ﰲ ﺍﳌ ﺒ ﺤ ﺚ ﺍ ﻟ ﺜ ﺎ ﱐ ﰎ ﻋ ﺮ ﺽ ﻧ ﺘ ﺎ ﺋ ﺞ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ ﺍﳌ ﻴ ﺪ ﺍ ﻧ ﻴ ﺔ ﻭ ﻣ ﻨ ﺎ ﻗ ﺸ ﺘ ﻬ ﺎ ‪.‬‬
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‫ﺍﻟﺪ ﺭ ﺍﺳ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬ ‫ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ‪:‬‬
‫ﺍﳌ ﻴ ﺪ ﺍﻧﻴ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ـ ﺔ‬

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‫ﺧ ﺎ ﲤـ ـ ـ‬
‫ـــــ‬
‫ـــــ‬
‫ـﺔ‬
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 ‫ﺧﺎﺗ‪$‬ﺔ‬

‫ﺍﳋﺎﲤﺔ‪:‬‬
‫ﺑﺎﺧﺘﺘﺎﻡ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺑﻌﺪ ﺍﺳﺘﻌﺮﺍﺽ ﺍﳉﻮﺍﻧﺐ ﺍﳌﺘﻌﺪﺩﺓ ﳌﻮﺿﻮﻋﻨﺎ‪ ،‬ﻳﺘﻀﺢ ﺃﻥ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻠﻌﺐ ﺩﻭﺭًﺍ ﺣﺎﲰًﺎ ﰲ‬
‫ﲢﺴﲔ ﺃﺩﺍء ﺍﳌﺮﺍﺟﻌﺔ ﺍﳋﺎﺭﺟﻴﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﺗﻮﻓﲑ ﺃﺩﻭﺍﺕ ﻭﺑﺮﺍﻣﺞ ﻣﺘﻘﺪﻣﺔ‪ ،‬ﲤﻜّﻦ ﻫﺬﻩ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﺮﺍﺟﻌﲔ ﺍﳋﺎﺭﺟﻴﲔ ﻣﻦ ﺗﻨﻔﻴﺬ‬
‫ﻣ ﻬ ﺎﻣ ﻬ ﻢ ﺑﻔ ﻌ ﺎﻟﻴ ﺔ ﻭ ﺩ ﻗ ﺔ ﺃﻛ ﱪ ‪.‬‬
‫ﺗﻌ ﺰ ﺯ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﰲ ﲢ ﺴ ﲔ ﻛ ﻔ ﺎءﺓ ﻭ ﻓﻌ ﺎﻟﻴﺔ ﻋ ﻤ ﻠﻴﺎﺕ ﺍﳌﺮ ﺍﺟ ﻌ ﺔ‪ ،‬ﻭ ﺗﻌ ﺰ ﺯ ﺩ ﻗ ﺔ ﺍﻟﺘﺤ ﻠﻴﻞ ﺍﳌ ﺎﱄ ﻭ ﺍﻟﺘﻘ ﺎﺭ ﻳﺮ ‪ ،‬ﺑﻔ ﻀ ﻞ‬
‫ﻗﺪﺭ~ﺎ ﻋﻠﻰ ﺗﺴﻬﻴﻞ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﺤﻘﻖ ﻭﺍﻟﺘﺤﻠﻴﻞ ﺍﻟﺬﻛﻲ ﻟﻠﺒﻴﺎﻧﺎﺕ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺕ ﺗﻌﺰﺯ ﻫﺬﻩ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﻟﻌﻤﻠﻴﺔ ﺍﳌﺮﺍﺟﻌﺔ ﺑﺸﻜﻞٍ ﺃﻓﻀﻞ‬
‫ﻭﺗﺴﺎﻫﻢ ﰲ ﺍﻛﺘﺸﺎﻑ ﺍﻷﺧﻄﺎء ﻭﺍﳌﺨﺎﻃﺮ ﺍﳌﺤﺘﻤﻠﺔ‪.‬‬
‫ﺑﻨﺎءً ﻋﻠﻰ ﺫﻟﻚ‪ ،‬ﳝﻜﻦ ﺍﻻﺳﺘﻨﺘﺎﺝ ﺑﺄﻥ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻠﻌﺐ ﺩﻭﺭًﺍ ﺣﺎﲰًﺎ ﰲ ﺗﻌﺰﻳﺰ ﺳﻼﻣﺔ ﻭﻛﻔﺎءﺓ ﺍﳌﺮﺍﺟﻌﺔ‬
‫ﺍ ﳋ ﺎ ﺭ ﺟ ﻴ ﺔ ‪ ،‬ﺇ ﺫ ﺍ ﰎ ﺍ ﺳ ﺘ ﻐ ﻼ ﳍ ﺎ ﺑ ﺸ ﻜ ﻞ ﻓ ﻌ ﺎ ﻝ ‪ ،‬ﺳ ﺘ ﺴ ﺎ ﻫ ﻢ ﰲ ﺗ ﻌ ﺰ ﻳ ﺰ ﺍ ﻟ ﻌ ﻤ ﻠ ﻴ ﺔ ﺍﳌ ﺮ ﺍ ﺟ ﻌ ﺔ ﻭ ﲢ ﻘ ﻴ ﻖ ﲢ ﻠ ﻴ ﻼ ﺕ ﻣ ﺎ ﻟ ﻴ ﺔ ﺃ ﻛ ﺜ ﺮ ﺩ ﻗ ﺔ ﻭ ﴰ ﻮ ﻟ ﻴ ﺔ ‪ ،‬ﻭ ﺑ ﺎ ﻟ ﺘ ﺎ ﱄ ‪،‬‬
‫ﺳ ﺘﺴ ﻬ ﻢ ﰲ ﺗﻌ ﺰ ﻳﺰ ﺍﻟﺜﻘ ﺔ ﻭ ﺍﻟﺸ ﻔ ﺎ ﻓ ﻴ ﺔ ﰲ ﺍﻟﺒﻴﺌ ﺔ ﺍﳌ ﺎﻟﻴ ﺔ ﻭ ﺍﳌ ﺆ ﺳ ﺴ ﺎﺗﻴ ﺔ ‪.‬‬
‫ﺑﻌ ﺪ ﻋ ﺮ ﺿ ﻨﺎ ﻟﻠﺠ ﻮ ﺍﻧﺐ ﺍﻟﻌ ﺪ ﻳﺪ ﺓ ﳌ ﻮ ﺿ ﻮ ﻋ ﻨﺎ ﺑﺎﺳ ﺘﺨ ﺪ ﺍﻡ ﻛ ﻞ ﻣ ﻦ ﺍﳌﱪ ﺭ ﺍﺕ ﻭ ﺍﻻ ﻓﺘﺮ ﺍﺿ ﺎﺕ ﺍﻟﻨﻈ ﺮ ﻳ ﺔ ﻭ ﺍﻟﻌ ﻤ ﻠﻴ ﺔ ‪ ،‬ﺗﻮ ﺻ ﻠ ﺖ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ ﺇﱃ‬
‫ﺍﻻ ﺳ ﺘﻨﺘﺎﺟ ﺎ ﺕ ﺍﻟﺘﺎﻟﻴ ﺔ ‪:‬‬
‫ﺃﻭﻻً‪ :‬ﻧﺘﺎﺋﺞ ﺍﻟﻔﺮﺿﻴﺎﺕ‪:‬‬
‫‪ . 1‬ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺔ ﺍﻷ ﻭ ﱃ ‪ :‬ﻭ ﺍﻟﱵ ﺗﻨﺺ ﻋ ﻠﻰ " ﺗﺴ ﺘ ﺨ ﺪ ﻡ ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴ ﺔ ﻷ ﺩ ﺍء ﻣ ﻬ ﺎﻣ ﻬ ﺎ ﺍﳌ ﺎﻟﻴ ﺔ‬
‫ﻭﺍﳌﺤﺎﺳﺒﻴﺔ"‪ ،‬ﻭﻟﻘﺪ ﰎ ﺇﺛﺒﺎﺕ ﺻﺤﺘﻬﺎ ﻣﻦ ﺧﻼﻝ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ ﻭﺫﻟﻚ ﻋﻦ ﻃﺮﻳﻖ ﲢﻠﻴﻞ ﻧﺘﺎﺋﺞ ﺍﳌﺤﻮﺭ ﺍﻷﻭﻝ ﻣﻦ‬
‫ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ‪ ،‬ﻭ ﺍﻟ ﺬ ﻱ ﺩ ﻝ ﻋ ﻠﻰ ﺍ ﻋ ﺘ ﻤ ﺎ ﺩ ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﻗ ﻴ ﺪ ﺍﻟﺘ ﺪ ﻗ ﻴﻖ ﻋ ﻠﻰ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ ‪.‬‬
‫‪ . 2‬ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺔ ﺍ ﻟ ﺜﺎ ﻧ ﻴ ﺔ ‪ :‬ﻭ ﺍﻟﱵ ﺗﻨﺺ ﻋ ﻠﻰ " ﻳ ﺘ ﻤ ﺘ ﻊ ﺍ ﳌ ﺪ ﻗ ﻖ ﺍ ﳋ ﺎ ﺭ ﺟ ﻲ ﲟ ﺴ ﺘ ﻮ ﻯ ﺃ ﺩ ﺍ ء ﻋ ﺎ ﱄ ﰲ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍ ﻡ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ"‪ ،‬ﻭﻟﻘﺪ ﰎ ﺇﺛﺒﺎﺕ ﺻﺤﺘﻬﺎ ﻣﻦ ﺧﻼﻝ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ ﻭﺫﻟﻚ ﻋﻦ ﻃﺮﻳﻖ ﲢﻠﻴﻞ ﻧﺘﺎﺋﺞ ﺍﳌﺤﻮﺭ ﺍﻟﺜﺎﱐ ﻣﻦ‬
‫ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ‪ ،‬ﺍﻟﺬ ﻱ ﺩ ﻝ ﻋ ﻠﻰ ﺃﺩ ﺍء ﺍﳌ ﺪ ﻗﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪.‬‬
‫‪ . 3‬ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺔ ﺍ ﻟ ﺜ ﺎ ﻟ ﺜ ﺔ ‪ :‬ﻭ ﺍﻟﱵ ﺗﻨﺺ ﻋ ﻠﻰ " ﻳ ﻮ ﺟ ﺪ ﺃﺛﺮ ﻟﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴ ﺔ ﰲ ﲢ ﺴ ﲔ ﻛ ﻔ ﺎء ﺓ ﻭ ﺧ ﱪ ﺓ ﺍﳌ ﺪ ﻗﻖ‬
‫ﺍﳋ ﺎﺭ ﺟ ﻲ " ‪ ،‬ﻭ ﻟﻘ ﺪ ﰎ ﺇﺛﺒﺎﺕ ﺻ ﺤ ﺘﻬ ﺎ ﻣ ﻦ ﺧ ﻼ ﻝ ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ﻭ ﺫ ﻟﻚ ﻋ ﻦ ﻃ ﺮ ﻳﻖ ﲢ ﻠﻴﻞ ﻧﺘﺎﺋﺞ ﺍﳌ ﺤ ﻮ ﺭ ﺍ ﻟﺜﺎﻟﺚ ﻣ ﻦ‬
‫ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ‪ ،‬ﻳﺪ ﻝ ﻋ ﻠﻰ ﺗﺒﲏ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﻣ ﻦ ﻃ ﺮ ﻑ ﺍﳌ ﺪ ﻗﻘ ﲔ‬
‫‪ . 4‬ﺍ ﻟ ﻔ ﺮ ﺿ ﻴ ﺔ ﺍ ﻟ ﺮ ﺍ ﺑ ﻌ ﺔ ‪ :‬ﻭ ﺍ ﻟ ﱵ ﺗ ﻨ ﺺ ﻋ ﻠ ﻰ " ﻳ ﻮ ﺟ ﺪ ﻓ ﺮ ﻭ ﻕ ﰲ ﳐ ﺎ ﻃ ﺮ ﺍﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﰲ ﻋ ﻤ ﻠ ﻴ ﺔ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﳝ ﻜ ﻦ ﻋ ﺰ ﻭ ﻫ ﺎ‬
‫ﻟﻠﻤ ﺘﻐ ﲑ ﺍﺕ ﺍﻟﺸ ﺨ ﺼ ﻴﺔ"‪ ،‬ﻭ ﻟﻘ ﺪ ﰎ ﺇﺛﺒﺎﺕ ﺻ ﺤ ﺘﻬ ﺎ ﻣ ﻦ ﺧ ﻼ ﻝ ﺍﻟﻔ ﺼ ﻞ ﺍﻟﺜﺎﱐ ﻭ ﺫ ﻟﻚ ﻋ ﻦ ﻃ ﺮ ﻳﻖ ﲢ ﻠﻴﻞ ﻧﺘﺎﺋﺞ ﺍﳌ ﺤ ﻮ ﺭ‬
‫ﺍﻟﺜﺎﻟﺚ ﻣ ﻦ ﺍﻻ ﺳ ﺘﺒﻴﺎﻥ ‪ ،‬ﺍﻟﺬ ﻱ ﺩ ﻝ ﻋ ﻠﻰ ﳑ ﺎﺭ ﺳ ﻲ ﻣ ﻬ ﻨ ﺔ ﺍﳌ ﺤ ﺎ ﺳ ﺒ ﺔ ‪.‬‬
‫ﺛ ﺎ ﻧ ﻴ ﴼ ‪ :‬ﻧ ﺘ ﺎ ﺋ ﺞ ﺍﳌ ﺘ ﻮ ﺻ ﻞ ﺇﻟﻴ ﻬ ﺎ‪:‬‬
‫‪ -‬ﻳﻌ ﺘﻤ ﺪ ﺍﻷ ﺩ ﺍء ﺍﳌ ﺎﱄ ﻭ ﺍﳌ ﺤ ﺎﺳ ﱯ ﻟﻠﻤ ﺆ ﺳ ﺴ ﺎﺕ ﻋ ﻠﻰ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌﺘﻮ ﺍﻓﻘ ﺔ ﻣ ﻊ ﺣ ﺠ ﻤ ﻬ ﺎ ﻭ ﻧﺸ ﺎﻃ ﻬ ﺎ‪ ،‬ﻭ ﺗﻜ ﻮ ﻥ ﻗﺎﺩ ﺭ ﺓ ﻋ ﻠﻰ‬
‫ﻣ ﺘﺎﺑﻌ ﺔ ﺍﻟﺘﻄ ﻮ ﺭ ﺍﺕ ﺍﳊ ﺪ ﻳﺜ ﺔ ‪.‬‬

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 ‫ﺧﺎﺗ‪$‬ﺔ‬

‫‪ -‬ﳝﺘﻠﻚ ﺍﳌﺪﻗﻘﲔ ﺍﳋﺎﺭﺟﻴﲔ ﻣﺴﺘﻮﻯ ﻋﺎﻝٍ ﻣﻦ ﺍﻟﻜﻔﺎءﺓ ﰲ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‪ ،‬ﺣﻴﺚ ﻳﺴﺘﺨﺪﻣﻮﻥ ﺍﻷﺩﻭﺍﺕ ﻭﺍﻟﱪﺍﻣﺞ‬
‫ﺍ ﳌ ﺘ ﻘ ﺪ ﻣ ﺔ ﻟ ﺘ ﺴ ﻬ ﻴ ﻞ ﻋ ﻤ ﻠ ﻴ ﺎ ﺕ ﺍ ﳌ ﺮ ﺍ ﺟ ﻌ ﺔ ﻭ ﺍ ﻛ ﺘ ﺸ ﺎ ﻑ ﺍ ﻷ ﺧ ﻄ ﺎ ء ﻭ ﺍ ﳌ ﺨ ﺎ ﻃ ﺮ ﺍ ﳌ ﺤ ﺘ ﻤ ﻠ ﺔ‪.‬‬
‫‪ -‬ﻳﻮ ﺟ ﺪ ﺍﺭ ﺗﺒﺎﻁ ﻗﻮ ﻱ ﺑﲔ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﻭ ﺃﺩ ﺍء ﺍﳌ ﺪ ﻗﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪ ،‬ﺣ ﻴﺚ ﻳﺰ ﺩ ﺍﺩ ﺃﺩ ﺍء ﺍﳌ ﺪ ﻗﻖ ﻣ ﻊ ﺯ ﻳﺎﺩ ﺓ‬
‫ﺍﺳ ﺘﺨ ﺪ ﺍﻣ ﻪ ﻟﻠﺘﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ‪.‬‬
‫‪ -‬ﻳ ﺆ ﺛ ﺮ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻋ ﻠﻰ ﺧ ﱪ ﺓ ﻭ ﻛ ﻔ ﺎءﺓ ﺍﳌ ﺪ ﻗﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ﺗﺄﺛﲑ ﺍ ﺇﳚ ﺎﺑﻴﺎ ﻭ ﻗﻮ ﻳﺎ‪.‬‬
‫‪ -‬ﻳ ﺆ ﺛﺮ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﻋ ﻠﻰ ﻓﻌ ﺎﻟﻴﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ﺗﺄ ﺛﲑ ﺍ ﺇﳚ ﺎﺑﻴﺎ‪.‬‬
‫‪ -‬ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎ ﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴ ﺔ ﰲ ﻋ ﻤ ﻠﻴ ﺔ ﺍﻟﺘﺪ ﻗ ﻴﻖ ﻳﺆ ﺩ ﻱ ﺇﱃ ﺇﲤ ﺎﻡ ﻋ ﻤ ﻠﻴ ﺔ ﺍﳌ ﺮ ﺍﺟ ﻌ ﺔ ﰲ ﺃﺳ ﺮ ﻉ ﻭ ﻗ ﺖ ﳑ ﻜ ﻦ ﻭ ﺑﺄ ﻗﻞ ﺟ ﻬ ﺪ‬
‫ﻭ ﺑﺄﻗﻞ ﺗﻜ ﻠﻔ ﺔ ‪.‬‬
‫ﻻ ﻳﺆ ﺛﺮ ﺍﳋ ﱪ ﺓ ﺍﳌ ﻬ ﻨﻴ ﺔ ﻭ ﺍﳌ ﺆ ﻫ ﻞ ﺍﻟﻌ ﻠ ﻤ ﻲ ﻋ ﻠﻰ ﺃﺩ ﺍء ﺍﻟﺘﺪ ﻗ ﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪.‬‬ ‫‪-‬‬
‫‪ -‬ﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﻓﻮﺍﺋﺪ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‪ ،‬ﺇﻻ ﺃﻧﻪ ﻳﻨﺒﻐﻲ ﻋﻠﻰ ﺍﳌﺪﻗﻖ ﺃﻥ ﻳﻜﻮﻥ ﺣﺬﺭًﺍ ﻣﻦ ﺍﳌﺸﺎﻛﻞ‬
‫ﻭ ﺍﳌ ﺨ ﺎﻃ ﺮ ﺍﳌ ﺤ ﺘﻤ ﻠﺔ ﺍﻟﱵ ﻗ ﺪ ﺗﻨﺸ ﺄ ‪.‬‬

‫ﺗﻮ ﺻ ﻴﺎﺕ ﺍﻟﺪ ﺭ ﺍﺳ ﺔ‬

‫‪ -‬ﳚ ﺐ ﺍﻟﺘﺮ ﻛ ﻴﺰ ﻋ ﻠﻰ ﺿ ﺮ ﻭ ﺭ ﺓ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﻭ ﺳ ﺎﺋﻞ ﻭ ﺃﺳ ﺎﻟﻴﺐ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎﺕ ﻭ ﺍﻟﻨﻈ ﻢ ﺍﻹ ﻟﻜ ﺘﺮ ﻭ ﻧﻴ ﺔ ﺍﳊ ﺪ ﻳﺜ ﺔ ‪ ،‬ﺑﺎﻹ ﺿ ﺎ ﻓ ﺔ ﺇﱃ‬

‫ﺃﺩ ﻭ ﺍﺕ ﻭ ﺗﻘ ﻨﻴﺎﺕ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﻹ ﻟﻜ ﺘﺮ ﻭ ﱐ ‪ ،‬ﰲ ﻋ ﻤ ﻠﻴﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ‪ ،‬ﻭ ﺫ ﻟﻚ ﳌ ﺎ ﳍ ﺎ ﺃﺛﺮ ﰲ ﺯ ﻳﺎﺩ ﺓ ﻛ ﻔ ﺎء ﺓ ﻭ ﻓﻌ ﺎﻟﻴﺔ ﻋ ﻤ ﻠﻴﺔ ﺍﻟﺘﺪ ﻗﻴﻖ ‪.‬‬
‫‪ -‬ﺿ ﺮ ﻭ ﺭ ﺓ ﺇﺑﺮ ﺍﺯ ﺃﳘ ﻴﺔ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﰲ ﻣ ﻬ ﻨﺔ ﺍﳌﺮ ﺍﺟ ﻌ ﺔ‪ ،‬ﻭ ﺫ ﻟﻚ ﻣ ﻦ ﺧ ﻼ ﻝ ﺍﻟﻘ ﻴﺎﻡ ﺑﺎﳌ ﺆ ﲤ ﺮ ﺍﺕ ﻭ ﺍﳌ ﺤ ﺎﺿ ﺮ ﺍﺕ‬
‫ﻭ ﺍﻟﻨﺪ ﻭ ﺍﺕ ﻭ ﺍﻟﺪ ﻭ ﺭ ﺍﺕ ﺍﻟﺘﺪ ﺭ ﻳﺒﻴﺔ‪.‬‬
‫‪ -‬ﳚ ﺐ ﺗﻔ ﻌ ﻴﻞ ﺣ ﻮ ﻛ ﻤ ﺔ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌ ﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴ ﺔ ﰲ ﺍﳌ ﺆ ﺳ ﺴ ﺎﺕ ﻭ ﻣ ﻜ ﺎﺗﺐ ﺍﻟﺘﺪ ﻗﻴﻖ ‪ ،‬ﻟﻀ ﻤ ﺎﻥ ﺍﺳ ﺘﺨ ﺪ ﺍﻣ ﻬ ﺎ‬
‫ﺑﻄ ﺮ ﻕ ﻓﻌ ﺎﻟﺔ ﻭ ﻣ ﻨﻀ ﺒﻄ ﺔ‪ ،‬ﻭ ﺫ ﻟﻚ ﻣ ﻦ ﺧ ﻼ ﻝ ﻭ ﺿ ﻊ ﺍﻹ ﻃ ﺎﺭ ﺍﻟﺘﻨﻈ ﻴﻤ ﻲ ﻭ ﺍﻹ ﺟ ﺮ ﺍء ﺍﺕ ﺍﳌ ﻨﺎﺳ ﺒﺔ ‪.‬‬
‫‪ -‬ﺿ ﺮ ﻭ ﺭ ﺓ ﻭ ﺿ ﻊ ﺑ ﺮ ﺍﻣ ﺞ ﻭ ﺃ ﺳ ﺎ ﻟ ﻴ ﺐ ﺍﻷ ﻣ ﻦ ﻭ ﲪ ﺎ ﻳ ﺔ ﺍ ﺳ ﺘ ﺨ ﺪ ﺍ ﻡ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻭ ﻧ ﻈ ﺎ ﻡ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﻣ ﻦ ﳐ ﺘ ﻠ ﻒ ﺍ ﳌ ﺨ ﺎ ﻃ ﺮ‬
‫ﺍﳌ ﻬ ﺪ ﺩ ﺓ ﳍ ﺎ‪ ،‬ﻣ ﻊ ﺳ ﻬ ﺮ ﻋ ﻠﻰ ﻋ ﻤ ﻠﻴ ﺔ ﺗﻘ ﻴﻴ ﻢ ﻣ ﺴ ﺘ ﻤ ﺮ ﺓ ﳍ ﺎﺗﻪ ﺍﳌ ﺨ ﺎﻃ ﺮ ‪.‬‬

‫ﺁ ﻓ ﺎ ﻕ ﺍﻟ ﺪ ﺭ ﺍﺳ ﺔ‬

‫‪ -‬ﺩ ﻭ ﺭ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎ ﺳ ﺒﻴ ﺔ ﻋ ﻠﻰ ﺃﺩ ﺍء ﺍﳌ ﺆ ﺳ ﺴ ﺎ ﺕ ﰲ ﺍﻟﻘ ﻄ ﺎ ﻉ ﺍﻟﻌ ﺎﻡ ﻭ ﳋ ﺎﺹ ﻭ ﺇﺟ ﺮ ﺍء ﺍﳌ ﻘ ﺎ ﺭ ﻧ ﺔ ﺑﻴﻨﻬ ﻤ ﺎ‪.‬‬

‫‪ -‬ﺩ ﺭ ﺍﺳ ﺔ ﻣ ﻌ ﻮ ﻗ ﺎ ﺕ ﺍﺳ ﺘﺨ ﺪ ﺍﻡ ﺗﻜ ﻨﻮ ﻟﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﻋ ﻠﻰ ﺍﻟﺘﺪ ﻗﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ﻭ ﺍﻟﺪ ﺍﺧ ﻠﻲ ‪.‬‬
‫‪ -‬ﺩ ﻭ ﺭ ﺗﻜ ﻨﻠﻮ ﺟ ﻴﺎ ﺍﳌﻌ ﻠﻮ ﻣ ﺎﺕ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ ﰲ ﲢ ﺴ ﲔ ﺃﺩ ﻯ ﺍﻟﺘﺪ ﻗ ﻴﻖ ﺍﳋ ﺎﺭ ﺟ ﻲ ‪ ،‬ﺩ ﺭ ﺍﺳ ﺔ ﻣ ﻴﺪ ﺍﻧﻴ ﺔ ﻟﻌ ﺪ ﺓ ﻭ ﻻ ﻳﺎ ﺕ ‪.‬‬

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‫ﺍﳌﺼﺎﺩﺭ ﻭﺍﳌﺮﺍﺟﻊ‬
 ‫ﺍﳌ ﺼ ﺎ ﺩ ﺭ ﻭ ﺍﳌ ﺮ ﺍﺟ ﻊ‬

‫ﺍﳌﺼﺎﺩﺭ ﻭﺍﳌﺮﺍﺟﻊ‪:‬‬

‫ﺍﳌ ﺮ ﺍﺟ ﻊ ﺑﺎ ﻟﻠ ﻐ ﺔ ﺍﻟﻌ ﺮ ﺑﻴ ﺔ ‪:‬‬

‫ﺍﻟﻜ ﺘﺐ ‪:‬‬

‫ﺧﻀﺮ ﻣﺼﺒﺎﺡ ﻃﻴﻄﻲ‪ ،‬ﺇﺩﺍﺭﺓ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‪ ،‬ﺩﺍﺭ ﺍﳊﺎﻣﺪ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ‪ ،‬ﻋﻤﺎﻥ‪ ،‬ﺍﻷﺭﺩﻥ‪،2012 ،‬‬ ‫‪1‬‬
‫ﺹ‪.28‬‬
‫ﻋﻄﺎء ﺍﷲ ﺍﲪﺪ ﺳﻮﻳﻠﻢ ﺣﺴﺎﻥ‪ ،‬ﺍﻟﺘﺪﻗﻴﻖ ﻭﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﰲ ﺑﻴﺌﺔ ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‪ ،‬ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ‪ ،‬ﺍﳉﺰء ﺍﻷﻭﻝ‪،‬‬ ‫‪2‬‬
‫ﺩﺍﺭ ﺍﻟﺮﺍﻳﺔ‪ ،‬ﻋﻤﺎﻥ‪ ،‬ﺍﻷﺭﺩﻥ‪ ،2009 ،‬ﺹ‪.16‬‬
‫ﳏﻤﺪ ﺍﻟﺼﺮﻳﻔﻲ‪ ،‬ﺇﺩﺍﺭﺓ ﺍﳌﻌﻠﻮﻣﺎﺕ‪ ،‬ﺩﺍﺭ ﺍﻟﻔﻜﺮ ﺍﳉﺎﻣﻌﻲ ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ‪ ،‬ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‪ ،‬ﻣﺼﺮ‪ ،2009 ،‬ﺹ‪.22‬‬ ‫‪3‬‬
‫ﻛ ﻤ ﺎﻝ ﺍﻟﺪ ﻳﻦ ﻣ ﺼ ﻄ ﻔ ﻰ ﺍﻟﺪ ﻫ ﺮ ﺍﻭ ﻱ ‪ ،‬ﻧ ﻈ ﻢ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﰲ ﻇ ﻞ ﺗ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ‪ ،‬ﺍﳌ ﻜ ﺘ ﺐ ﺍﳉ ﺎﻣ ﻌ ﻲ ﺍﳊ ﺪ ﻳﺚ ‪،‬‬ ‫‪4‬‬
‫ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ‪ ،‬ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‪ ،2009 ،‬ﺹ‪ 417‬ﺑﺘﺼﺮﻑ‪.‬‬
‫ﻋﺎﻣﺮ ﺇﺑﺮﺍﻫﻴﻢ ﻗﻨﺪﻳﻠﺠﻲ‪ ،‬ﺇﳝﺎﻥ ﻓﺎﺿﺮ ﺍﻟﺴﻤﺮﺍﺋﻲ‪ ،‬ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺗﻄﺒﻴﻘﻬﺎ‪ ،‬ﺍﻟﻮﺭﻕ ﻟﻠﻨﺸﺮ‪ ،‬ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ‪ ،‬ﻋﻤﺎﻥ‪،‬‬ ‫‪5‬‬
‫ﺍﻷﺭﺩﻥ‪ ،2009 ،‬ﺹ‪.104_89‬‬
‫ﻋﺒﺪ ﺍﳊﻤﻴﺪ ﻋﺒﺪ ﺍﻟﻔﺘﺎﺡ ﺍﳌﻐﺮﰊ‪ ،‬ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ‪ ،‬ﺍﻷﺳﺲ ﻭﺍﳌﺒﺎﺩﺉ‪ ،‬ﺍﳌﻜﺘﺒﺔ ﺍﻟﻌﺼﺮﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﳌﻨﺼﻮﺭﺓ‪،2002 ،‬‬ ‫‪6‬‬
‫ﺹ‪.128_127‬‬
‫ﺳ ﻌ ﻮ ﺩ ﺻ ﺪ ﻳﻘ ﻲ ‪ ،‬ﳏ ﻤ ﺪ ﺍﻟﺘﻬ ﺎﻣ ﻲ ﻃ ﻮ ﺍﻫ ﺮ ‪ ،‬ﺍ ﳌ ﺮ ﺍ ﺟ ﻌ ﺔ ﻭ ﺍ ﻟ ﺘ ﺪ ﻗ ﻴ ﻖ ﺍ ﳊ ﺴ ﺎ ﺑ ﺎ ﺕ ‪ ،‬ﺩ ﻳﻮ ﺍﻥ ﺍﳌ ﻄ ﺒﻮ ﻋ ﺎﺕ ﺍﳉ ﺎﻣ ﻌ ﻴﺔ ‪ ،‬ﺍﻟﻄ ﺒﻌ ﺔ ﺍﻟﺜﺎﻧﻴﺔ ‪ ،‬ﺍﳉ ﺰ ﺍﺋﺮ ‪،‬‬ ‫‪7‬‬
‫‪ ،2005‬ﺹ‪.6‬‬
‫ﳏﻤﺪ ﺍﲪﺪ ﺧﻠﻴﻞ‪ ،‬ﺍﳌﺮﺍﺟﻌﺔ ﻭﺍﻟﺮﻗﺎﺑﺔ ﺍﳌﺤﺎﺳﺒﻴﺔ‪ ،‬ﺩﺍﺭ ﺍﳉﺎﻣﻌﺎﺕ ﺍﳌﺼﺮﻳﺔ‪ ،‬ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‪ ،‬ﻣﺼﺮ‪ ،‬ﺹ‪.8_2‬‬ ‫‪8‬‬
‫ﺃﲪﺪ ﻗﺎﻳﺪ ﻧﻮﺭ ﺍﻟﺪﻳﻦ‪ ،‬ﺍﻟﺘﺪﻗﻴﻖ ﺍﳌﺤﺎﺳﱯ ﻭﻓﻖ ﺍﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ‪ ،‬ﺩﺍﺭ ﺟﻨﺎﻥ ﻟﻠﻨﺸﺮ ﻭﺗﻮﺯﻳﻊ‪ ،‬ﺍﻟﻄﺒﻌﺔ ﺍﻷﻭﱃ‪ ،‬ﺍﻷﺭﺩﻥ‪،2015 ،‬‬ ‫‪9‬‬
‫ﺹ‪.15‬‬
‫‪ 10‬ﺩﻛﺘﻮﺭ ﻋﻠﻲ ﺑﻦ ﳛﻲ‪ ،‬ﺍﻟﺘﺪﻗﻴﻖ ﺍﳌﺎﱄ ﻭﺍﳌﺤﺎﺳﱯ ﺍﻹﻃﺎﺭ ﺍﻟﻨﻈﺮﻱ ﻭﺍﻟﻌﻠﻤﻲ‪ ،‬ﺩﺍﺭ ﻧﺰﻫﺔ ﺍﻻﻟﺒﺎﺏ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ ،‬ﻏﺮﺩﺍﻳﺔ‪،‬‬
‫‪ ،2023‬ﺹ‪.33_32‬‬
‫‪ 11‬ﺍﳌﺆﺳﺴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺘﻌﻠﻴﻢ ﺍﻟﻔﲏ ﻭﺍﻟﺘﺪﺭﻳﺐ ﺍﳌﻬﲏ‪ " ،‬ﻣﺮﺍﺟﻌﺔ ﻭﻣﺮﺍﻗﺒﺔ ﺩﺍﺧﻠﻴﺔ‪ -‬ﺍﳌﺮﺍﺟﻌﺔ ﺍﳋﺎﺭﺟﻴﺔ"‪ ،‬ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ ﻟﺘﺼﻤﻴﻢ‬
‫ﻭﺗﻄﻮﻳﺮ ﺍﳌﻨﺎﻫﺞ‪ ،‬ﺍﻟﺴﻌﻮﺩﻳﺔ‪ ،‬ﺹ‪.2‬‬
‫ﻣ ﺬ ﻛ ﺮ ﺍﺕ ﻣ ﺎﺟ ﺴ ﺘﲑ ﻭ ﺃﻃ ﺮ ﻭ ﺣ ﺎﺕ ﺩ ﻛ ﺘﻮ ﺭ ﺍﻩ‬

‫‪ 11‬ﻧﺎﺻﺮ ﳏﻤﺪ ﺧﻠﻒ ﺍﳌﻄﲑﻱ‪ ،‬ﺃﺛﺮ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺔ ﻧﻈﺎﻡ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﰲ ﺷﺮﻛﺎﺕ ﺍﻟﻨﻔﻂ‬
‫ﺍﻟﻜ ﻮ ﻳﺘﻴ ﺔ ‪ ،‬ﺭ ﺳ ﺎﻟ ﺔ ﺣ ﺼ ﻮ ﻝ ﻋ ﻠﻰ ﺩ ﺭ ﺟ ﺔ ﻣ ﺎﺟ ﺴ ﺘﲑ ‪ ،‬ﻗﺴ ﻢ ﺍﳌ ﺤ ﺎﺳ ﺒ ﺔ ﻭ ﺍﻟﺘﻤ ﻮ ﻳﻞ ﻛ ﻠﻴ ﺔ ‪ ،‬ﺍﻷ ﻋ ﻤ ﺎﻝ ‪ ،‬ﺟ ﺎﻣ ﻌ ﺔ ﺍﻟﺸ ﺮ ﻕ ﺍﻷ ﻭ ﺳ ﻂ ‪،‬‬
‫‪ ،2012‬ﺹ‪.16‬‬
‫‪ 12‬ﺳﺠﻌﻲ ﻟﻄﻔﻲ‪ ،‬ﺳﻜﻼﻝ ﻧﻮﺭ ﺩﻳﻦ‪ ،‬ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﻇﻞ ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﻟﻨﻴﻞ ﺩﻛﺘﻮﺭﺍﻩ‪،‬‬
‫ﺟﺎﻣﻌﺔ ﺑﻠﺤﺎﺝ ﺑﺸﲑ‪ ،‬ﻋﲔ ﺗﻮﻣﺸﻨﺖ‪ ،2009،‬ﺹ‪.2‬‬
‫‪ 13‬ﻋﻼء ﺩﻳﻦ ﺻﺎﱀ ﳏﻤﻮﺩ ﻋﻮﺩﺓ‪ ،‬ﺃﺛﺮ ﻣﻨﻬﺞ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﻘﺎﺋﻢ ﻋﻠﻰ ﳐﺎﻃﺮ ﺍﻻﻋﻤﺎﻝ ﻋﻠﻰ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‪ ،‬ﺿﻤﻦ ﻣﺘﻄﻠﺒﺎﺕ‬
‫ﺍﺳﺘﻜﻤﺎﻝ ﺩﻭﺭﺓ ﻣﺎﺟﺴﺘﲑ‪ ،‬ﺟﺎﻣﻌﺔ ﺑﻐﺪﺍﺩ‪ ،‬ﻗﺴﻢ ﺍﳌﺤﺎﺳﺒﺔ‪ ،‬ﺍﻟﻌﺮﺍﻕ‪ ،2011 ،‬ﺹ‪.54_53‬‬
‫‪50‬‬
 ‫ﺍﳌ ﺼ ﺎ ﺩ ﺭ ﻭ ﺍﳌ ﺮ ﺍﺟ ﻊ‬

‫‪ 14‬ﻋﺒﺪ ﺍﻟﺴﻼﻡ ﻋﺒﺪ ﺍﷲ‪ ،‬ﻭﺳﻌﻴﺪ ﺃﺑﻮ ﺳﺮﻋﺔ‪ ،‬ﺍﻟﺘﻜﺎﻣﻞ ﺑﲔ ﺍﳌﺮﺍﺟﻌﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻭﺍﳌﺮﺍﺟﻌﺔ ﺍﳋﺎﺭﺟﻴﺔ‪ ،‬ﺭﺳﺎﻟﺔ ﻣﻘﺪﻣﺔ ﻟﻨﻴﻞ ﺷﻬﺎﺩﺓ‬
‫ﻣﺎﺟﺴﺘﲑ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ‪ ،2010 ،3‬ﺹ‪.26_22‬‬
‫‪ 15‬ﻛﻮﺩﺭﻱ ﺳﻬﺎﻡ‪ ،‬ﺩﻭﺭ ﺍﳌﺮﺍﺟﻌﺔ ﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﰲ ﲢﺴﲔ ﺃﺩﺍء ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﰲ ﻇﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﻟﻨﻴﻞ‬
‫ﺷﻬﺎﺩﺓ ﺍﻟﺪﻛﺘﻮﺭﺍﻩ‪ ،‬ﺟﺎﻣﻌﺔ ﺧﻀﲑ‪ ،‬ﺑﺴﻜﺮﺓ‪ ،2015 ،‬ﺹ‪.96_95‬‬
‫‪ 16‬ﺣﺴﺎﻡ ﺍﲪﺪ ﳏﻤﺪ ﺍﻟﻌﻠﻤﻲ‪ ،‬ﺩﻭﺭ ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﳌﺤﺴﻮﺑﺔ ﰲ ﻛﻔﺎءﺓ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‪ ،‬ﻣﺬﻛﺮﺓ ﻧﻴﻞ‬
‫ﺍﳌﺎﺟﺴﺘﲑ‪ ،‬ﺍﳉﺎﻣﻌﺔ ﺍﻹﺳﻼﻣﻴﺔ‪ ،‬ﻏﺰﺓ‪ ،‬ﻓﻠﺴﻄﲔ‪ ،2015 ،‬ﺹ‪.22‬‬
‫‪ 17‬ﻋﺼﺎﻡ ﻋﺒﻴﺪﱄ‪ ،‬ﺃﺛﺮ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻻﺗﺼﺎﻝ ﻋﻠﻰ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﳌﻬﻨﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ ﺍﳋﺎﺭﺟﻴﺔ ﰲ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪،‬‬
‫ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ‪ ،‬ﺟﺎﻣﻌﺔ ﻏﺮﺩﺍﻳﺔ‪.2023 ،‬‬
‫ﺍﳌ ﺠ ﻼ ﺕ ﻭ ﺍﻟ ﺪ ﻭ ﺭ ﺍﺕ‬

‫‪ 18‬ﲪﻮﺩ ﺣﺴﲔ ﲨﻌﺔ‪ ،‬ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺩﻭﺭﻫﺎ ﰲ ﺗﻄﻮﻳﺮ ﺍﻷﺩﺍء ﺍﻻﺳﺘﺮﺍﺗﻴﺠﻲ‪ ،‬ﺍﳌﺠﻠﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻟﻠﻌﻠﻮﻡ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬
‫ﻭﺍﻹﻧﺴﺎﻧﻴﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ‪ ،3‬ﳎﻠﺪ‪ ،6‬ﺍﻟﻌﺪﺩ ﺍﻟﺜﺎﱐ‪ ،2018 ،‬ﺹ‪.46_45‬‬
‫‪ 19‬ﺑﻮﺭﻛﺎﻳﺐ ﳏﻤﺪ ﻋﺒﺪ ﺍﳌﺠﻴﺔ‪ ،‬ﻣﺘﻄﻠﺒﺎﺕ ﺗﺪﻗﻴﻖ ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ ﻋﻠﻰ ﺿﻮء ﺍﳌﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﲬﻴﺲ‬
‫ﻣﻠﻴﺎﻧﺔ‪ ،‬ﳎﻠﺔ ﺍﻻﻗﺘﺼﺎﺩ ﺍﳉﺪﻳﺪ‪ ،‬ﺍﻟﻌﺪﺩ‪ ،12‬ﺍﳌﺠﻠﺪ‪ ،2015 ،1‬ﺹ‪.270‬‬
‫‪ 20‬ﺳﻔﺎﺣﻠﻮ ﺭﺷﻴﺪ‪ ،‬ﺑﻮﺯﻳﺎﻥ ﺭﲪﺎﱐ ﲨﺎﻝ‪ ،‬ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺃﺛﺮﻩ ﻋﻠﻰ ﺗﻜﻮﻳﻦ ﻭﺗﺄﻫﻴﻞ ﻣﺪﻗﻖ‬
‫ﺍﳊﺴﺎﺑﺎﺕ‪ ،‬ﺟﺎﻣﻌﺔ ﲬﻴﺲ ﻣﻠﻴﺎﻧﺔ‪ ،‬ﳎﻠﺔ ﺍﳌﺤﺎﺳﺒﻴﺔ‪ ،‬ﺍﳌﺠﻠﺪ‪ ،1‬ﺍﻟﻌﺪﺩ‪ ،2019 ،2‬ﺹ‪.23‬‬
‫‪ 21‬ﺩ‪ .‬ﺳﺎﺭﺓ ﻣﻮﻻﻱ ﻣﺼﻄﻔﻰ‪ ،‬ﺃﺛﺮ ﺗﻄﺒﻴﻖ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻋﻠﻰ ﲢﻘﻴﻖ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺧﺎﻃﺮ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ‪ ،‬ﳎﻠﺔ ﺍﻷﺭﺻﺎﺩ‪،‬‬
‫ﺍﳌﺠﻠﺪ‪ ،2‬ﺍﻟﻌﺪﺩ‪.2019 ،1‬‬
‫‪ 22‬ﻃﺎﺭﻕ ﺍﻟﺘﻠﻴﻠﻲ‪ ،‬ﻫﻮﺍﺭﻱ ﺳﻮﻳﺴﻲ‪ ،‬ﳏﺪﺩﺍﺕ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‪ ،‬ﳎﻠﺔ ﺍﻟﺒﺎﺣﺚ‪.2019 ،issn1112_3613،‬‬
‫‪ 23‬ﺧﻼﻳﻔﻴﺔ ﺍﳝﺎﻥ‪ ،‬ﺟﺎﻭﺣﺪﻭ ﺭﺿﺎ‪ ،‬ﺃﺛﺮ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﺆﺳﺴﺎﺕ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﳑﺎﺭﺳﺘﻬﺎ ﺍﳌﺤﺎﺳﺒﻴﺔ ﻋﻠﻰ ﻣﻬﻨﺔ ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﺍﳋﺎﺭﺟﻲ‪ ،‬ﳎﻠﺔ ﺍﻟﺸﻌﺎﻉ‪ ،‬ﺍﳌﺠﻠﺪ‪ ،3‬ﺍﻟﻌﺪﺩ‪.2019 ،1‬‬
‫‪ 24‬ﺻﻨﻬﺎﺟﻲ ﻫﻴﺒﺔ‪ ،‬ﻟﻌﺮﻭﻡ ﳏﻤﺪ ﺍﻣﲔ‪ ،‬ﺃﺛﺮ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﲢﺴﲔ ﺟﻮﺩﺓ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‪ ،‬ﳎﻠﺔ ﺍﻗﺘﺼﺎﺩ ﺍﳌﺎﻝ‬
‫ﻭﺍﻷﻋﻤﺎﻝ‪ ،‬ﺍﳌﺠﻠﺪ‪ ،2‬ﺍﻟﻌﺪﺩ‪.2107 ،2‬‬
‫ﺍﳌ ﺮ ﺍﺟ ﻊ ﺑﺎ ﻟﻠ ﻐ ﺎ ﺕ ﺍﻷ ﺟ ﻨﺒﻴ ﺔ ‪:‬‬

‫ﻣ ﻘ ﺎ ﻻ ﺕ ﻭ ﺭ ﺳ ﺎ ﻻ ﺕ ﺑﺎ ﻟﻠﻐ ﺔ ﺍﻷ ﺟ ﻨﺒﻴ ﺔ‬

‫’‪25 aisha lawal, riham Mohamed, the role of accounting information systems in firms‬‬
‫‪performance during the covid19, journal of governance and regulation, 2022, vol11,‬‬
‫‪issue1.‬‬
‫‪26 Vivek khare, impact of information technology (IT) on management accounting and‬‬
‫‪financial accounting, Journal Of Business, 2021, Vol27, N03.‬‬
‫‪27 Ali jabber abed, dheyaa zamil khudhair, the quality of external and audit and us‬‬
‫‪impact on financial performance, Journal Of vytautas magnus unv, 2022, vol15, No‬‬
‫‪1.‬‬
‫‪28 Omer all kamit, Nashat majeed nshat, the impact of information technology on the‬‬
‫‪auditing profession analytical study, January2017, vol6, issue4.‬‬

‫‪51‬‬
 ‫ﺍﳌ ﺼ ﺎ ﺩ ﺭ ﻭ ﺍﳌ ﺮ ﺍﺟ ﻊ‬

29 Baharm meihami, zeinab vrmaghani, Hussein meihami, the role & effect of information
technology and communication on performance of in dependent auditors, journal
2013, vol4, no12.

52
‫ﺍﳌﻼﺣﻖ‬
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺤﻜﻤﲔ‬

‫ﺍﳉ ﺎﻣ ﻌ ﺔ ﺍﻟﱵ ﻳﻨﺘﻤ ﻲ ﺇﻟﻴﻬ ﺎ‬ ‫ﻋ ﻨ ﻮ ﺍﻥ ﺍ ﻟ ﺪ ﺭ ﺍ ﺳ ﺔ‬ ‫ﺍﻟﺮ ﻗ ﻢ‬

‫ﺟ ﺎﻣ ﻌ ﺔ ﻭ ﺭ ﻗﻠ ﺔ‬ ‫ﺩ ‪ /‬ﻏ ﻮ ﺍﱄ ﳏ ﻤ ﺪ ﺍﻟﺒﺸ ﲑ‬ ‫‪01‬‬
‫ﺟ ﺎﻣ ﻌ ﺔ ﻭ ﺭ ﻗﻠ ﺔ‬ ‫ﺩ ‪ /‬ﻋ ﺘﻴﻖ ﻋ ﻼ‬ ‫‪02‬‬
‫ﺟ ﺎﻣ ﻌ ﺔ ﻭ ﺭ ﻗﻠ ﺔ‬ ‫ﺩ ‪ /‬ﺻ ﺪ ﻳﻘ ﻲ ﻣ ﺴ ﻌ ﺔ ﺩ‬ ‫‪03‬‬
‫ﳏ ﺎ ﻓﻆ ﺣ ﺴ ﺎ ﺑ ﺎ ﺕ‬ ‫ﺧ ﻨﻘ ﺎﻭ ﻱ‬ ‫‪04‬‬

‫‪54‬‬
 ‫ﺍﳉ ﻤ ﻬ ﻮ ﺭ ﻳﺔ ﺍﳉ ﺰ ﺍﺋﺮ ﻳﺔ ﺍﻟﺪ ﳝ ﻘ ﺮ ﺍﻃ ﻴﺔ ﺍﻟﺸ ﻌ ﺒﻴﺔ ﻭ ﺯ ﺍﺭ ﺓ ﺍﻟﺘﻌ ﻠﻴﻢ ﺍﻟﻌ ﺎﱄ ﻭ ﺍﻟﺒﺤ ﺚ ﺍﻟﻌ ﻠﻤ ﻲ‬

‫ﺟ ﺎﻣ ﻌ ﺔ ﻗﺎﺻ ﺪ ﻱ ﻣ ﺮ ﺑﺎﺡ ﻭ ﺭ ﻗﻠ ﺔ‬

‫ﻛ ﻠﻴ ﺔ ﺍﻟﻌ ﻠﻮ ﻡ ﺍﻻ ﻗ ﺘﺼ ﺎﺩ ﻳ ﺔ ﻭ ﺍﻟﻌ ﻠﻮ ﻡ ﺍﻟﺘﺠ ﺎﺭ ﻳ ﺔ ﻭ ﻋ ﻠﻮ ﻡ ﺍﻟﺘﺴ ﻴﲑ‬

‫ﻗﺴ ﻢ ﺍﻟﻌ ﻠﻮ ﻡ ﺍﳌ ﺎﻟﻴﺔ ﻭ ﺍﳌ ﺤ ﺎﺳ ﺒﻴﺔ‬

‫ﺍﺳﺘﻤﺎﺭﺓ ﺍﻻﺳﺘﺒﺎﻧﺔ‬
‫ﺍﻟﺴﻼﻡ ﻋﻠﻴﻜﻢ ‪....‬‬

‫ﺍﻟﺴﻴﺪﺍﺕ ﻭﺍﻟﺴﺎﺩﺓ ‪ :‬ﺍﳋﱪﺍء ﺍﳌﺤﺎﺳﺒﲔ ﻭﳏﺎﻓﻈﻲ ﺍﳊﺴﺎﺑﺎﺕ ‪:‬‬

‫ﺍﺳﺘﻜﻤﺎﻻ ﻟﻠﻤﺘﻄﻠﺒﺎﺕ ﻣﺬﻛﺮﺓ ﺍﳌﺎﺳﺘﺮ ﰲ ﺍﻟﻌﻠﻮﻡ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ ﲣﺼﺺ ﳏﺎﺳﺒﺔ ﻭﺗﺪﻗﻴﻖ ‪ ،‬ﻧﺘﻘﺪﻡ ﺍﻟﻴﻜﻢ •ﺬﻩ ﺍﻻﺳﺘﻤﺎﺭﺓ ﻹﺟﺮﺍء ﺩﺭﺍﺳﺔ ﺑﻌﻨﻮﺍﻥ‪:‬‬

‫"ﺩﻭﺭ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﲢﺴﲔ ﺃﺩﺍء ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ "‬

‫ﻧﺄﻣﻞ ﻣﻦ ﺳـﻴﺎﺩﺗﻜﻢ ﺍﻟﺘﻜﺮﻡ ﺑﺎﻹﺟﺎﺑﺔ ﻋﻠﻰ ﺃﺳـﺌﻠﺔ ﻫﺬﻩ ﺍﻻﺳـﺘﺒﺎﻧﺔ ﺑﺪﻗﺔ‪ ،‬ﺣﻴﺚ ﺍﻥ ﺻـﺤﺔ ﻧﺘﺎﺋﺠﻬﺎ ﺗﻌﺘﻤﺪ ﺑﺪﺭﺟﺔ ﻛﺒﲑﺓ ﻋﻠﻰ ﺻـﺤﺔ ﺍﺟﺎﺑﺘﻜﻢ ‪,‬ﻣﻊ‬
‫ﺍﻟﻌﻠﻢ ﺍﻥ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﱵ ﺳﻨﺤﺼﻞ ﻋﻠﻴﻬﺎ ﻟﻦ ﺗﺴﺘﺨﺪﻡ ﺇﻻ ﻷﻏﺮﺍﺽ ﺍﻟﺒﺤﺚ ﺍﻟﻌﻠﻤﻲ ‪.‬‬

‫ﻧﺸﻜﺮﻛﻢ ﳊﺴﻦ ﺗﻌﺎﻭﻧﻜﻢ ﻣﻌﻨﺎ‪ ،‬ﻣﻊ ﻓﺎﺋﻖ ﺍﻻﺣﺘﺮﺍﻡ ﻭﺍﻟﺘﻘﺪﻳﺮ ‪.‬‬

‫ﺍﻟﻄﺎﻟﺒﺔ‪ :‬ﺭﺣﺎﺏ ﺧﻨﻘﺎﻭﻱ‬

‫ﻳﺮﺟﻰ ﺍﻹﺟﺎﺑﺔ ﺑﻮﺿﻊ ﻋﻼﻣﺔ )‪ (x‬ﺍﻣﺎﻡ ﺍﳋﺎﻣﺔ ﺍﳌﻨﺎﺳﺒﺔ ‪:‬‬

‫ﺃﻭﻻ ‪ :‬ﺍﻷﺳﺌﻠﺔ ﺍﻟﻌﺎﻣﺔ‬

‫ﺃﻧﺜﻰ‬ ‫ﺫﻛﺮ‬ ‫‪ . 1‬ﺍﳉﻨﺲ‪:‬‬

‫‪ 40_35‬ﺳﻨﺔ‬ ‫ﺍﻗﻞ ﻣﻦ ‪ 35‬ﺳﻨﺔ‬ ‫‪ . 2‬ﺍﻟﻌﻤﺮ‪:‬‬
‫‪ 45‬ﺳﻨﺔ ﻓﻤﺎ ﻓﻮﻕ‬ ‫‪ 45_40 .i‬ﺳﻨﺔ‬
‫ﺷﻬﺎﺩﺓ ﺍﺧﺮﻯ‬ ‫ﺩﻛﺘﻮﺭﺍﻩ‬ ‫ﻣﺎﺳﺘﺮ‪/‬ﻣﺎﺟﺴﺘﲑ‬ ‫ﻟﻴﺴﺎﻧﺲ‬ ‫‪ . 3‬ﺍﳌﺆﻫﻞ ﺍﻟﻌﻠﻤﻲ‪:‬‬
‫ﻣﺴﺎﻋﺪ ﳏﺎﻓﻆ ﺣﺴﺎﺑﺎﺕ‬ ‫ﳏﺎﻓﻆ ﺣﺴﺎﺑﺎﺕ‬ ‫ﺧﺒﲑ ﳏﺎﺳﱯ‬ ‫‪ . 4‬ﺍﳌﻬﻨ ﺔ‪:‬‬
‫‪ 10-5‬ﺳﻨﻮﺍﺕ‬ ‫‪ . 5‬ﺍ ﳋ ﱪ ﺓ ﺍ ﳌ ﻬ ﻨ ﻴ ﺔ ‪ :‬ﺃ ﻗ ﻞ ﻣ ﻦ ‪ 5‬ﺳﻨﻮﺍﺕ‬

‫ﺃﻛﺜﺮ ﻣﻦ ‪ 15‬ﺳﻨﺔ‬ ‫‪ 15-10‬ﺳﻨﺔ‬

‫‪55‬‬
 ‫ﺛﺎﻧ‪/‬ﺎ‪ :‬ﻣ‪2‬ﺎور اﻟ‪7‬ارﺳﺔ‬

‫ﻣ‪A‬اﻓ‪C‬‬ ‫ﻣ‪A‬اﻓ‪C‬‬ ‫ﻣ‪2‬ﺎﯾ‪7‬‬ ‫ﻏ‪:/‬‬ ‫ﻏ‪:/‬‬ ‫اﻟﻔﻘ‪:‬ة‬ ‫اﻟ‪:‬ﻗ<‬

‫‪7ED‬ة‬ ‫ﻣ‪A‬اﻓ‪C‬‬ ‫ﻣ‪A‬اﻓ‪C‬‬
‫‪7ED‬ة‬
‫اﻟ‪A2G‬ر اﻷول‪ :‬إﻋ‪GL‬ﺎد اﻟ‪NG‬ﺳ‪O‬ﺎت ﻗ‪ 7/‬اﻟ‪7L‬ﻗ‪ C/‬ﻋﻠﻰ ﺗ‪AUT‬ﻟ‪A‬ﺟ‪/‬ﺎ اﻟ‪G‬ﻌﻠ‪A‬ﻣﺎت اﻟ‪2G‬ﺎﺳ‪/X‬ﺔ‬
‫ﺗﻌﺘﻤﺪ ﺍﳌﺆﺳﺴﺎﺕ ﰲ ﺃﺩﺍء ﻣﻬﺎﻣﻬﺎ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ ﻋﻠﻰ‬ ‫‪01‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻣﻮﺍﻛﺒﺔ ﻟﻠﺘﻄﻮﺭﺍﺕ ﺍﳊﺪﻳﺜﺔ‪.‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺍﳌﺆﺳﺴﺎﺕ ﻣﻼﺋﻤﺔ‬ ‫‪02‬‬
‫ﻣﻊ ﺣﺠﻤﻬﺎ ﻭﻃﺒﻴﻌﺔ ﻧﺸﺎﻃﻬﺎ‪.‬‬
‫ﻳﻮﺟﺪ ﻧﻈﺎﻡ ﻷﻣﻦ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺇﺩﺍﺭﺓ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫‪03‬‬
‫ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﺍﳌﺆﺳﺴﺎﺕ‪.‬‬
‫ﺗﺴﺘﺨﺪﻡ ﺍﳌﺆﺳﺴﺔ ﺑﺮﳎﻴﺎﺕ ﻭﺗﻄﺒﻴﻘﺎﺕ ﻋﺎﻣﺔ ﻭﺧﺎﺻﺔ ﻣﻦ ﺍﺟﻞ‬ ‫‪04‬‬
‫ﺍﻟﻘﻴﺎﻡ ﺑﺄﻋﻤﺎﳍﺎ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ‪.‬‬
‫ﻳﻮﺟﺪ ﺗﻜﺎﻣﻞ ﺑﲔ ﺍﻷﻧﻈﻤﺔ ﻭﺍﻟﱪﳎﻴﺎﺕ ﳌﺨﺘﻠﻒ ﺍﳌﺼﺎﱀ ﰲ‬ ‫‪05‬‬
‫ﺍﳌﺆﺳﺴﺔ ﲟﺎ ﻳﺴﻤﺢ ﺑﺮﻓﻊ ﺃﺩﺍء ﺍﻻﻋﻤﺎﻝ ﰲ ﺍﳌﺆﺳﺴﺎﺕ‪.‬‬
‫ﺗﻘﻮﻡ ﺍﳌﺆﺳﺴﺎﺕ ﺑﺘﺤﺪﻳﺚ ﺃﺟﻬﺰ~ﺎ ﻭﺑﺮﳎﻴﺎ~ﺎ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ‪.‬‬ ‫‪06‬‬
‫ﻳﻮﺟﺪ ﻟﺪﻯ ﺍﳌﺆﺳﺴﺔ ﺇﻃﺎﺭﺍﺕ ﻣﺆﻫﻠﺔ ﺗﺴﻬﺮ ﻋﻠﻰ ﺇﺩﺍﺭﺓ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫‪07‬‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﺍﳌﺆﺳﺴﺎﺕ‪.‬‬
‫ﻳﻮﺟﺪ ﻟﺪﻯ ﺍﳌﺆﺳﺴﺎﺕ ﺇﻃﺎﺭ ﺗﻨﻈﻴﻤﻲ ﻳﺴﻤﺢ ﺑﺎﺳﺘﻌﻤﺎﻝ ﺍﻟﺼﺤﻴﺢ‬ ‫‪08‬‬
‫ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‪.‬‬
‫اﻟ‪A2G‬ر اﻟ‪Y‬ﺎﻧﻲ‪ :‬أداء اﻟ‪7L‬ﻗ‪C/‬‬
‫اﻟ‪X‬ﻌ‪ 7‬اﻷول‪] :‬ﻔﺎءة وﺧ‪:X‬ة اﻟ‪7G‬ﻗ‪ C‬اﻟ_ﺎرﺟﻲ ﻓﻲ إﺳ‪7_L‬ام ﺗ‪AUT‬ﻟ‪A‬ﺟ‪/‬ﺎ اﻟ‪G‬ﻌﻠ‪A‬ﻣﺎت‬
‫ﻟﺪﻳﻜﻢ ﺧﱪﺓ ﺳﺎﺑﻘﺔ ﺍﻭ ﺍﺳﺘﻔﺪﰎ ﻣﻦ ﺩﻭﺭﺍﺕ ﺗﺪﺭﻳﺒﻴﺔ ﻓﻴﻤﺎ ﳜﺺ‬ ‫‪01‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‪.‬‬
‫ﻟﺪﻳﻜﻢ ﺣﺮﺹ ﻋﻠﻰ ﻣﻮﺍﻛﺒﺔ ﺗﻄﻮﺭﺍﺕ ﻭﻣﺴﺘﺠﺪﺍﺕ ﻓﻴﻤﺎ ﳜﺺ‬ ‫‪02‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‪.‬‬
‫ﻓﺮﻳﻖ ﺍﻟﺘﺪﻗﻴﻖ ﻟﺪﻳﻜﻢ‪ ،‬ﻟﺪﻳﻪ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺗﻌﺎﻣﻞ ﻣﻊ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫‪03‬‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‪.‬‬
‫ﻟﺪﻳﻜﻢ ﻓﻜﺮﺓ ﻋﻦ ﺍﳉﺎﻧﺐ ﺍﻟﻘﺎﻧﻮﱐ ﺍﻟﺬﻱ ﻳﻨﻈﻢ ﺍﺳﺘﺨﺪﺍﻡ‬ ‫‪04‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‪.‬‬
‫ﻟﺪﻳﻜﻢ ﻣﻌﺮﻓﺔ ﻣﺴﺒﻘﺔ ﺣﻮﻝ ﺍﳌﺨﺎﻃﺮ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫‪05‬‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‪.‬‬
‫ﺇﺫﺍ ﻛﺎﻥ ﻫﻨﺎﻙ ﺧﻠﻞ ﺍﻭ ﺗﻌﻘﻴﺪ ﰲ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻳﺘﻢ‬ ‫‪06‬‬
‫ﺑﺎﻻﺳﺘﻌﺎﻧﺔ ﲞﺒﲑ ﰲ ﻫﺬﺍ ﺍﳌﺠﺎﻝ‪.‬‬
‫ﻛﻔﺎءﺓ ﻭﺧﱪﺓ ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫‪07‬‬
‫ﺗﻜﻮﻥ ﺣﺴﺐ ﻣﺪﺓ ﻭﺳﻨﻮﺍﺕ ﻋﻤﻠﻪ ﰲ ﻫﺬﺍ ﺍﳌﻨﺼﺐ‪.‬‬

‫‪56‬‬
‫اﻟ‪X‬ﻌ‪ 7‬اﻟ‪Y‬ﺎﻧﻲ‪ :‬ﻓﻌﺎﻟ‪/‬ﺔ اﻟ‪7L‬ﻗ‪ C/‬ﻋ‪ 7U‬إﺳ‪7_L‬ام اﻟ‪7G‬ﻗ‪ C‬ﻟ‪AUTL‬ﻟ‪A‬ﺟ‪/‬ﺎ اﻟ‪G‬ﻌﻠ‪A‬ﻣﺎت‬
‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﺨﻄﻴﻂ ﻟﻌﻤﻠﻴﺔ ﺍﳌﺮﺍﺟﻌﺔ‪ ،‬ﺗﻜﻮﻥ ﺃﺳﻬﻞ ﻋﻨﺪ ﺍﺳﺘﺨﺪﺍﻡ‬ ‫‪01‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‪.‬‬
‫ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬ ‫‪02‬‬
‫ﻳﻌﻄﻲ ﻧﺘﺎﺋﺞ ﺃﻓﻀﻞ‪.‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻘﻠﺺ ﺍﻟﻮﻗﺖ ﻭﺍﳉﻬﺪ ﰲ ﺍﺟﺮﺍء‬ ‫‪03‬‬
‫ﺍﻟﺘﺪﻗﻴﻖ‪.‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻘﻠﻞ ﻣﻦ ﺗﻜﺎﻟﻴﻒ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‪.‬‬ ‫‪04‬‬
‫ﺗﺴﺎﻋﺪ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﻣﺴﺎﻋﺪﻳﻦ‬ ‫‪05‬‬
‫ﻭﻣﻬﺎﻣﻬﻢ ﻭﻣﺴﺘﻮﻯ ﺍﳒﺎﺯﻫﻢ‪.‬‬
‫اﻟ‪A2G‬ر اﻟ‪Y‬ﺎﻟ‪ :a‬ﻣ_ﺎ‪ :b‬ﺗ‪AUT‬ﻟ‪A‬ﺟ‪/‬ﺎ اﻟ‪G‬ﻌﻠ‪A‬ﻣﺎت ﻓﻲ ﻋ‪G‬ﻠ‪/‬ﺔ اﻟ‪7L‬ﻗ‪C/‬‬
‫ﺍﺳﺘﺨﺪﺍﻣﻚ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺳﺎﻋﺪﻙ ﰲ ﲢﺪﻳﺪ‬ ‫‪01‬‬
‫ﺍﳌﺨﺎﻃﺮ ﻭﺗﻘﻴﻴﻤﻬﺎ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‪.‬‬
‫ﻋﺪﻡ ﺍﻟﻜﻔﺎءﺓ ﺍﳌﻬﻨﻴﺔ ﳌﻮﻇﻔﻲ ﺍﳌﺆﺳﺴﺎﺕ ﻻﺳﺘﻌﻤﺎﻝ ﻫﺬﻩ‬ ‫‪02‬‬
‫ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﻣﻦ ﺍﳌﺨﺎﻃﺮ ﺍﻟﱵ ~ﺪﺩ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‪.‬‬
‫ﻣﻦ ﺍﻫﻢ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﳐﺎﻃﺮ ﺍﻟﺘﻼﻋﺐ ﺑﺎﳌﻌﻠﻮﻣﺎﺕ‪،‬‬ ‫‪03‬‬
‫ﻭﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺗﻐﻴﲑﻫﺎ ﻣﻦ ﻗﺒﻞ ﻋﺪﺓ ﺍﺷﺨﺎﺹ‪.‬‬
‫ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﺆﺳﺴﺎﺕ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫‪04‬‬
‫ﳐﺎﻃﺮ ﻋﺪﻡ ﲪﺎﻳﺔ ﺍﻟﱪﺍﻣﺞ ﻣﻦ ﺍﻟﻘﺮﺻﻨﺔ ﻭﺍﻟﻔﲑﻭﺳﺎﺕ‪.‬‬
‫ﳐﺎﻃﺮ ﺗﻌﻄﻞ ﺍﻷﺟﻬﺰﺓ ﻭﺍﻧﻘﻄﺎﻉ ﺍﻟﻜﻬﺮﺑﺎء ﻣﻦ ﺃﻛﺜﺮ ﺍﳌﺨﺎﻃﺮ ﺍﻟﱵ‬ ‫‪05‬‬
‫ﺗﻌﺮﻗﻞ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‪.‬‬

‫‪57‬‬
 SPSS ‫ﳐﺮﺟﺎﺕ‬
Reliability

Notes

Output Created 21-MAY-2023 00:24:01

Comments

Input Data C:\Users\lenovo\Documents\ELBAHITH CENTER\Khenguaoui\DATA.sav

Active Dataset DataSet1

Filter <none>

Weight <none>

Split File <none>

N of Rows in 45
Working Data File

Matrix Input

Missing Value Definition of User-defined missing values are treated as missing.

Handling Missing

Cases Used Statistics are based on all cases with valid data for all variables in the procedure.

Syntax RELIABILITY

/VARIABLES=Q1 Q2 Q3 Q4 Q5 Q6 Q7 Q8 Q9 Q10 Q11 Q12 Q13 Q14 Q15

Q16 Q17 Q18 Q19 Q20 Q21 Q22 Q23 Q24

Q25

/SCALE('ALL VARIABLES') ALL

/MODEL=ALPHA

/SUMMARY=TOTAL.

Resources Processor Time 00:00:00.02

Elapsed Time 00:00:00.02

58
Scale: ALL VARIABLES

Case Processing Summary

N %

Cases Valid 45 100.0

Excludeda 0 .0

Total 45 100.0

Reliability Statistics

Cronbach's Alpha N of Items

.767 25

Reliability

Notes

Output Created 21-MAY-2023 00:24:52

Comments

Input Data C:\Users\lenovo\Documents\ELBAHITH

CENTER\Khenguaoui\DATA.sav

Active Dataset DataSet1

Filter <none>

Weight <none>

Split File <none>

N of Rows in Working 45
Data File

Matrix Input

Missing Value Definition of Missing User-defined missing values are treated as missing.
Handling
Cases Used Statistics are based on all cases with valid data for all variables in the
procedure.

59
Syntax RELIABILITY

/VARIABLES=Q1 Q2 Q3 Q4 Q5 Q6 Q7 Q8 Q9

/SCALE('ALL VARIABLES') ALL

/MODEL=ALPHA

/SUMMARY=TOTAL.

Resources Processor Time 00:00:00.00

Elapsed Time 00:00:00.01

Scale: ALL VARIABLES

Case Processing Summary

N %

Cases Valid 45 100.0

Excludeda 0 .0

Total 45 100.0

Reliability Statistics

Cronbach's Alpha N of Items

.588 9

Reliability

Notes

Output Created 21-MAY-2023 00:25:27

Comments

Input Data C:\Users\lenovo\Documents\ELBAHI

TH CENTER\Khenguaoui\DATA.sav

60
 Active Dataset DataSet1

Filter <none>

Weight <none>

Split File <none>

N of Rows in Working Data File 45

Matrix Input

Missing Value Handling Definition of Missing User-defined missing values are

treated as missing.

Cases Used Statistics are based on all cases with

valid data for all variables in the
procedure.

Syntax RELIABILITY

/VARIABLES=Q10 Q11 Q12 Q13

Q14 Q15 Q16 Q17 Q18 Q19 Q20

/SCALE('ALL VARIABLES') ALL

/MODEL=ALPHA.

Resources Processor Time 00:00:00.00

Elapsed Time 00:00:00.02

Scale: ALL VARIABLES

Case Processing Summary

N %

Cases Valid 45 100.0

Excludeda 0 .0

Total 45 100.0

61
 Reliability Statistics

Cronbach's Alpha N of Items

.699 11

Reliability

Notes

Output Created 21-MAY-2023 00:25:50

Comments

Input Data C:\Users\lenovo\Documents\ELBAHI

TH CENTER\Khenguaoui\DATA.sav

Active Dataset DataSet1

Filter <none>

Weight <none>

Split File <none>

N of Rows in Working Data File 45

Matrix Input

Missing Value Handling Definition of Missing User-defined missing values are

treated as missing.

Cases Used Statistics are based on all cases with

valid data for all variables in the
procedure.

Syntax RELIABILITY

/VARIABLES=Q21 Q22 Q23 Q24

Q25

/SCALE('ALL VARIABLES') ALL

/MODEL=ALPHA.

Resources Processor Time 00:00:00.03

Elapsed Time 00:00:00.03

62
Scale: ALL VARIABLES

Case Processing Summary

N %

Cases Valid 45 100.0

Excludeda 0 .0

Total 45 100.0

Reliability Statistics

Cronbach's Alpha N of Items

.689 5

Descriptive

Notes

Output Created 21-MAY-2023 00:26:19

Comments

Input Data C:\Users\lenovo\Documents\ELBA

HITH
CENTER\Khenguaoui\DATA.sav

Active Dataset DataSet1

Filter <none>

Weight <none>

Split File <none>

N of Rows in Working Data File 45

Missing Value Handling Definition of Missing User defined missing values are
treated as missing.

Cases Used All non-missing data are used.

63
‫‪Syntax‬‬ ‫‪DESCRIPTIVES‬‬
‫‪VARIABLES=Q1 Q2 Q3 Q4 Q5‬‬
‫‪Q6 Q7 Q8 Q9 Q10 Q11 Q12 Q13‬‬
‫‪Q14 Q15 Q16 Q17 Q18 Q19 Q20‬‬
‫‪Q21‬‬

‫‪Q22 Q23 Q24 Q25 V1 V2 V3‬‬

‫‪/STATISTICS=MEAN STDDEV‬‬
‫‪MIN MAX.‬‬

‫‪Resources‬‬ ‫‪Processor Time‬‬ ‫‪00:00:00.02‬‬

‫‪Elapsed Time‬‬ ‫‪00:00:00.01‬‬

‫‪Descriptive Statistics‬‬

‫‪N‬‬ ‫‪Minimum‬‬ ‫‪Maximum‬‬ ‫‪Mean‬‬ ‫‪Std. Deviation‬‬

‫ﺗﻌﺘﻤﺪ ﺍﳌﺆﺳﺴﺎﺕ ﰲ ﺍﺩﺍء ﻣﻬﺎﻣﻬﺎ ﺍﳌﺎﻟﻴﺔ‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪3.93‬‬ ‫‪.809‬‬
‫ﻭﺍﳌﺤﺎﺳﺒﻴﺔ ﻋﻠﻰ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬

‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﳌﺴﺘﺨﺪﻣﺔ‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪3.56‬‬ ‫‪1.119‬‬

‫ﰲ ﺍﳌﺆﺳﺴﺎﺕ ﻣﻼﺋﻤﺔ ﻣﻊ ﺣﺠﻤﻬﺎ‬
‫ﻭﻃﺒﻴﻌﺔ ﻧﺸﺎﻃﻬﺎ‬

‫ﻳﻮﺟﺪ ﻧﻈﺎﻡ ﻷﻣﻦ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﺩﺍﺭﺓ ﳐﺎﻃﺮ‬ ‫‪45‬‬ ‫‪1‬‬ ‫‪5‬‬ ‫‪3.44‬‬ ‫‪1.119‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ‬
‫ﺍﳌﺆﺳﺴﺎﺕ‬

‫ﺗﺴﺘﺨﺪﻡ ﺍﳌﺆﺳﺴﺔ ﺑﺮﳎﻴﺎﺕ ﻭﺗﻄﺒﻴﻘﺎﺕ‬ ‫‪45‬‬ ‫‪1‬‬ ‫‪5‬‬ ‫‪3.84‬‬ ‫‪1.043‬‬

‫ﻋﺎﻣﺔ ﻭﺧﺎﺻﺔ ﻣﻦ ﺍﺟﻞ ﺍﻟﻘﻴﺎﻡ ﺑﺎﻋﻤﺎﳍﺎ‬
‫ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫ﻳﻮﺟﺪ ﺗﻜﺎﻣﻞ ﺑﲔ ﺍﻻﻧﻈﻤﺔ ﻭﺍﻟﱪﳎﻴﺎﺕ‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪3.40‬‬ ‫‪1.074‬‬

‫ﳌﺨﺘﻠﻒ ﺍﳌﺼﺎﱀ ﰲ ﺍﳌﺆﺳﺴﺔ ﲟﺎ ﻳﺴﻤﺢ‬
‫ﺑﺮﻓﻊ ﺍﺩﺍء ﺍﻻﻋﻤﺎﻝ ﰲ ﺍﳌﺆﺳﺴﺎﺕ‬

‫ﺗﻘﻮﻡ ﺍﳌﺆﺳﺴﺎﺕ ﺑﺘﺤﺪﻳﺚ ﺍﺟﻬﺰ~ﺎ‬ ‫‪45‬‬ ‫‪1‬‬ ‫‪5‬‬ ‫‪3.69‬‬ ‫‪1.019‬‬

‫ﻭﺑﺮﳎﻴﺎ~ﺎ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫‪64‬‬
‫ﻳﻮﺟﺪ ﻟﺪﻯ ﺍﳌﺆﺳﺴﺔ ﺍﻃﺎﺭﺍﺕ ﻣﺆﻫﻠﺔ ﺗﺴﻬﺮ‬ ‫‪45‬‬ ‫‪1‬‬ ‫‪5‬‬ ‫‪3.31‬‬ ‫‪1.164‬‬
‫ﻋﻠﻰ ﺍﺩﺍﺭﺓ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬
‫ﰲ ﺍﳌﺆﺳﺴﺎﺕ‬

‫ﻳﻮﺟﺪ ﻟﺪﻯ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻃﺎﺭ ﺗﻨﻈﻴﻤﻲ‬ ‫‪45‬‬ ‫‪1‬‬ ‫‪5‬‬ ‫‪3.64‬‬ ‫‪1.048‬‬
‫ﻳﺴﻤﺢ ﺑﺎﺳﺘﻌﻤﺎﻝ ﺍﻟﺼﺤﻴﺢ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫ﻟﺪﻳﻜﻢ ﺧﱪﺓ ﺳﺎﺑﻘﺔ ﺍﻭ ﺍﺳﺘﻔﺪﰎ ﻣﻦ‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪3.62‬‬ ‫‪.912‬‬
‫ﺩﻭﺭﺍﺕ ﺗﺪﺭﻳﺒﻴﺔ ﻓﻴﻤﺎ ﳜﺺ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫ﻟﺪﻳﻜﻢ ﺣﺮﺹ ﻋﻠﻰ ﻣﻮﺍﻛﺒﺔ ﺗﻄﻮﺭﺍﺕ‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪4.07‬‬ ‫‪.809‬‬
‫ﻭﻣﺴﺘﺠﺪﺍﺕ ﻓﻴﻤﺎ ﳜﺺ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬

‫ﻓﺮﻳﻖ ﺍﻟﺘﺪﻗﻴﻖ ﻟﺪﻳﻜﻢ ﻟﺪﻳﻪ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪3.96‬‬ ‫‪.673‬‬
‫ﺍﻟﺘﻌﺎﻣﻞ ﻣﻊ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫ﻟﺪﻳﻜﻢ ﻓﻜﺮﺓ ﻋﻦ ﺍﳉﺎﻧﺐ ﺍﻟﻘﺎﻧﻮﱐ ﺍﻟﺬﻱ‬ ‫‪45‬‬ ‫‪1‬‬ ‫‪5‬‬ ‫‪3.69‬‬ ‫‪.996‬‬
‫ﻳﻨﻈﻢ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫ﻟﺪﻳﻜﻢ ﻣﻌﺮﻓﺔ ﻣﺴﺒﻘﺔ ﺣﻮﻝ ﺍﳌﺨﺎﻃﺮ‬ ‫‪45‬‬ ‫‪1‬‬ ‫‪5‬‬ ‫‪3.64‬‬ ‫‪.933‬‬
‫ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫ﺍﺫﺍ ﻛﺎﻥ ﻫﻨﺎﻙ ﺧﻠﻞ ﺍﻭ ﺗﻌﻘﻴﺪ ﰲ‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪4.18‬‬ ‫‪.936‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻳﺘﻢ ﺍﻻﺳﺘﻌﺎﻧﺔ ﲞﺒﲑ‬
‫ﰲ ﻫﺬﺍ ﺍﳌﺠﺎﻝ‬

‫ﻛﻔﺎءﺓ ﻭﺧﱪﺓ ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﰲ‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪3.71‬‬ ‫‪1.100‬‬

‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻜﻮﻥ‬
‫ﺣﺴﺐ ﻣﺪﺓ ﻭﺳﻨﻮﺍﺕ ﻋﻤﻠﻪ ﰲ ﻫﺬﺍ‬
‫ﺍﳌﻨﺼﺐ‬

‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﺨﻄﻴﻂ ﻟﻌﻤﻠﻴﺔ ﺍﳌﺮﺍﺟﻌﺔ ﺗﻜﻮﻥ‬ ‫‪45‬‬ ‫‪1‬‬ ‫‪5‬‬ ‫‪4.18‬‬ ‫‪1.007‬‬
‫ﺍﺳﻬﻞ ﻋﻨﺪ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪4.16‬‬ ‫‪.796‬‬

‫ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻳﻌﻄﻲ ﺍﻓﻀﻞ ﺍﻟﻨﺘﺎﺋﺞ‬

‫‪65‬‬
 ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻘﻠﺺ‬ ‫‪45‬‬ ‫‪1‬‬ ‫‪5‬‬ ‫‪4.16‬‬ ‫‪.928‬‬
‫ﺍﻟﻮﻗﺖ ﻭﺍﳉﻬﺪ ﰲ ﺍﺟﺮﺍء ﺍﻟﺘﺪﻗﻴﻖ‬

‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻘﻠﻞ ﻣﻦ‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪4.09‬‬ ‫‪.874‬‬
‫ﺗﻜﺎﻟﻴﻒ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬

‫ﺗﺴﺎﻋﺪ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪4.29‬‬ ‫‪.815‬‬

‫ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺍﳌﺴﺎﻋﺪﻳﻦ ﻭﻣﻬﺎﻣﻬﻢ ﻭﻣﺴﺘﻮﻯ‬
‫ﺍﳒﺎﺯﻫﻢ‬

‫ﺍﺳﺘﺨﺪﺍﻣﻚ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫‪45‬‬ ‫‪1‬‬ ‫‪5‬‬ ‫‪3.87‬‬ ‫‪.991‬‬

‫ﺍﳌﺤﺎﺳﺒﻴﺔ ﺳﺎﻋﺪﻙ ﰲ ﲢﺪﻳﺪ ﺍﳌﺨﺎﻃﺮ‬
‫ﻭﺗﻘﻴﻴﻤﻬﺎ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬

‫ﻋﺪﻡ ﺍﻟﻜﻔﺎءﺓ ﺍﳌﻬﻨﻴﺔ ﳌﻮﻇﻔﻲ ﺍﳌﺆﺳﺴﺎﺕ‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪4.00‬‬ ‫‪.977‬‬
‫ﻻﺳﺘﻌﻤﺎﻝ ﻫﺬﻩ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﻣﻦ ﺍﳌﺨﺎﻃﺮ‬
‫ﺍﻟﱵ ~ﺪﺩ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‬

‫ﻣﻦ ﺍﻫﻢ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪4.09‬‬ ‫‪.949‬‬
‫ﳐﺎﻃﺮ ﺍﻟﺘﻼﻋﺐ ﺑﺎﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ‬
‫ﺗﻐﻴﲑﻫﺎ ﻣﻦ ﻗﺒﻞ ﻋﺪﺓ ﺍﺷﺨﺎﺹ‬

‫ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﺆﺳﺴﺎﺕ‬ ‫‪45‬‬ ‫‪1‬‬ ‫‪5‬‬ ‫‪4.02‬‬ ‫‪1.011‬‬
‫ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﳐﺎﻃﺮ ﻋﺪﻡ ﲪﺎﻳﺔ‬
‫ﺍﻟﱪﺍﻣﺞ ﻣﻦ ﺍﻟﻘﺮﺻﻨﺔ ﻭﺍﻟﻔﲑﻭﺳﺎﺕ‬

‫ﳐﺎﻃﺮ ﺗﻌﻄﻞ ﺍﻻﺟﻬﺰﺓ ﻭﺍﻧﻘﻄﺎﻉ ﺍﻟﻜﻬﺮﺑﺎء‬ ‫‪45‬‬ ‫‪2‬‬ ‫‪5‬‬ ‫‪3.96‬‬ ‫‪.903‬‬
‫ﻣﻦ ﺍﻛﺜﺮ ﺍﳌﺨﺎﻃﺮ ﺍﻟﱵ ﺗﻌﺮﻗﻞ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﺍﳋﺎﺭﺟﻲ‬

‫ﺍﻋﺘﻤﺎﺩ ﺍﳌﺆﺳﺴﺎﺕ ﻗﻴﺪ ﺍﻟﺘﺪﻗﻴﻖ ﻋﻠﻰ‬ ‫‪45‬‬ ‫‪2.33‬‬ ‫‪4.56‬‬ ‫‪3.6049‬‬ ‫‪.50171‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫ﺃﺩﺍء ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ‬ ‫‪45‬‬ ‫‪2.55‬‬ ‫‪4.55‬‬ ‫‪4.0101‬‬ ‫‪.45132‬‬

‫ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﰲ ﻋﻤﻠﻴﺔ‬ ‫‪45‬‬ ‫‪2.00‬‬ ‫‪5.00‬‬ ‫‪3.9867‬‬ ‫‪.64583‬‬

‫ﺍﻟﺘﺪﻗﻴﻖ‬

‫)‪Valid N (listwise‬‬ ‫‪45‬‬

‫‪Frequencies‬‬

‫‪Notes‬‬

‫‪66‬‬
Output Created 21-MAY-2023 00:27:00

Comments

Input Data C:\Users\lenovo\Documents\ELBA

HITH
CENTER\Khenguaoui\DATA.sav

Active Dataset DataSet1

Filter <none>

Weight <none>

Split File <none>

N of Rows in Working Data File 45

Missing Value Handling Definition of Missing User-defined missing values are

treated as missing.

Cases Used Statistics are based on all cases

with valid data.

Syntax FREQUENCIES VARIABLES=A1

A2 A3 A4 A5 Q1 Q2 Q3 Q4 Q5
Q6 Q7 Q8 Q9 Q10 Q11 Q12 Q13
Q14 Q15 Q16 Q17 Q18

Q19 Q20 Q21 Q22 Q23 Q24

Q25

/PIECHART PERCENT

/ORDER=ANALYSIS.

Resources Processor Time 00:00:12.34

Elapsed Time 00:00:09.86

67
 ‫‪Statistics‬‬

‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﻳﻮﺟﺪ ﻧﻈﺎﻡ ﻷﻣﻦ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﺩﺍﺭﺓ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻌﺘﻤﺪ ﺍﳌﺆﺳﺴﺎﺕ‬ ‫ﺗﺴﺘﺨﺪﻡ ﺍﳌﺆﺳﺴﺔ‬
‫ﰲ ﺍﺩﺍء ﻣﻬﺎﻣﻬﺎ‬ ‫ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ‬ ‫ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﺑﺮﳎﻴﺎﺕ ﻭﺗﻄﺒﻴﻘﺎﺕ‬
‫ﺍﳌﺆﺳﺴﺎﺕ ﻣﻼﺋﻤﺔ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﻋﺎﻣﺔ ﻭﺧﺎﺻﺔ ﻣﻦ‬
‫ﻣﻊ ﺣﺠﻤﻬﺎ ﻭﻃﺒﻴﻌﺔ ﻋﻠﻰ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺳﻨﻮﺍﺕ ﺍﻟﺸﻬﺎﺩﺓ ﺍﻟﺘﺨﺼﺺ ﺍﳌﺆﻫﻞ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ‬ ‫ﺍﺟﻞ ﺍﻟﻘﻴﺎﻡ ﺑﺎﻋﻤﺎﳍﺎ‬
‫ﺍﳋﱪﺓ ﺍﳌﻬﻨﻴﺔ ﺍﻟﻌﻠﻤﻲ ﺍﻟﺘﻌﻠﻴﻤﻲ ﺍﳉﻨﺲ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﻧﺸﺎﻃﻬﺎ‬ ‫ﺍﳌﺆﺳﺴﺎﺕ‬ ‫ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫‪N Valid‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬

‫‪Missing‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬

‫‪Statistics‬‬

‫ﻳﻮﺟﺪ ﺗﻜﺎﻣﻞ‬ ‫ﻳﻮﺟﺪ ﻟﺪﻯ‬ ‫ﻳﻮﺟﺪ ﻟﺪﻯ‬ ‫ﻟﺪﻳﻜﻢ ﺧﱪﺓ‬

‫ﺑﲔ ﺍﻻﻧﻈﻤﺔ‬ ‫ﺗﻘﻮﻡ‬ ‫ﺍﳌﺆﺳﺴﺔ‬ ‫ﺳﺎﺑﻘﺔ ﺍﻭ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻃﺎﺭ‬ ‫ﻟﺪﻳﻜﻢ ﺣﺮﺹ‬ ‫ﻟﺪﻳﻜﻢ ﻓﻜﺮﺓ ﻓﺮﻳﻖ ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﻭﺍﻟﱪﳎﻴﺎﺕ‬ ‫ﺍﺳﺘﻔﺪﰎ ﻣﻦ ﺗﻨﻈﻴﻤﻲ ﻳﺴﻤﺢ ﺍﻃﺎﺭﺍﺕ ﻣﺆﻫﻠﺔ ﺍﳌﺆﺳﺴﺎﺕ‬ ‫ﻋﻠﻰ ﻣﻮﺍﻛﺒﺔ‬ ‫ﻋﻦ ﺍﳉﺎﻧﺐ ﻟﺪﻳﻜﻢ ﻟﺪﻳﻪ‬
‫ﳌﺨﺘﻠﻒ ﺍﳌﺼﺎﱀ‬ ‫ﺑﺘﺤﺪﻳﺚ‬ ‫ﺗﺴﻬﺮ ﻋﻠﻰ‬ ‫ﺩﻭﺭﺍﺕ ﺗﺪﺭﻳﺒﻴﺔ ﺑﺎﺳﺘﻌﻤﺎﻝ‬ ‫ﺗﻄﻮﺭﺍﺕ‬ ‫ﺍﻟﻘﺎﻧﻮﱐ ﺍﻟﺬﻱ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ‬
‫ﰲ ﺍﳌﺆﺳﺴﺔ ﲟﺎ‬ ‫ﺍﺩﺍﺭﺓ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﺟﻬﺰ~ﺎ‬ ‫ﺍﻟﺼﺤﻴﺢ‬ ‫ﻓﻴﻤﺎ ﳜﺺ‬ ‫ﻭﻣﺴﺘﺠﺪﺍﺕ‬ ‫ﻳﻨﻈﻢ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻊ‬
‫ﻳﺴﻤﺢ ﺑﺮﻓﻊ ﺍﺩﺍء‬ ‫ﻭﺑﺮﳎﻴﺎ~ﺎ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﻓﻴﻤﺎ ﳜﺺ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﺍﻻﻋﻤﺎﻝ ﰲ‬ ‫ﺍﳌﺎﻟﻴﺔ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﺍﳌﺆﺳﺴﺎﺕ‬ ‫ﻭﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﺍﳌﺆﺳﺴﺎﺕ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫‪N Valid‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬

‫‪Missing‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬

‫‪68‬‬
 ‫‪Statistics‬‬

‫ﻛﻔﺎءﺓ ﻭﺧﱪﺓ‬ ‫ﺗﺴﺎﻋﺪ‬

‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﺨﻄﻴﻂ ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﰲ‬ ‫ﺍﺳﺘﺨﺪﺍﻡ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﺍﺫﺍ ﻛﺎﻥ ﻫﻨﺎﻙ ﻟﺪﻳﻜﻢ ﻣﻌﺮﻓﺔ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﻟﻌﻤﻠﻴﺔ ﺍﳌﺮﺍﺟﻌﺔ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﺧﻠﻞ ﺍﻭ ﺗﻌﻘﻴﺪ ﻣﺴﺒﻘﺔ ﺣﻮﻝ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﺗﻜﻮﻥ ﺍﺳﻬﻞ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﻟﺮﻗﺎﺑﺔ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﻋﻨﺪ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻜﻮﻥ ﰲ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﺨﺎﻃﺮ ﺍﳌﺮﺗﺒﻄﺔ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﻋﻠﻰ ﺍﳌﺴﺎﻋﺪﻳﻦ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﺑﺘﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﻳﺘﻢ‬ ‫ﺣﺴﺐ ﻣﺪﺓ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻘﻠﻞ ﺗﻘﻠﺺ ﺍﻟﻮﻗﺖ‬ ‫ﻭﻣﻬﺎﻣﻬﻢ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﻭﺳﻨﻮﺍﺕ ﻋﻤﻠﻪ ﰲ ﺍﻻﺳﺘﻌﺎﻧﺔ ﲞﺒﲑ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﻳﻌﻄﻲ ﺍﻓﻀﻞ‬ ‫ﻭﺍﳉﻬﺪ ﰲ‬ ‫ﻣﻦ ﺗﻜﺎﻟﻴﻒ‬ ‫ﻭﻣﺴﺘﻮﻯ‬
‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﰲ ﻫﺬﺍ ﺍﳌﺠﺎﻝ‬ ‫ﻫﺬﺍ ﺍﳌﻨﺼﺐ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﺍﻟﻨﺘﺎﺋﺞ‬ ‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﺟﺮﺍء ﺍﻟﺘﺪﻗﻴﻖ‬ ‫ﺍﳒﺎﺯﻫﻢ‬

‫‪N Valid‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬

‫‪Missing‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬

‫‪Statistics‬‬

‫ﺍﺳﺘﺨﺪﺍﻣﻚ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﻣﻦ ﺍﻫﻢ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﻋﺪﻡ ﺍﻟﻜﻔﺎءﺓ ﺍﳌﻬﻨﻴﺔ ﳌﻮﻇﻔﻲ‬ ‫ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﻨﺎﲨﺔ ﻋﻦ‬ ‫ﳐﺎﻃﺮ ﺗﻌﻄﻞ ﺍﻻﺟﻬﺰﺓ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﳐﺎﻃﺮ ﺍﻟﺘﻼﻋﺐ ﺍﳌﺆﺳﺴﺎﺕ ﻻﺳﺘﻌﻤﺎﻝ ﻫﺬﻩ‬ ‫ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﺆﺳﺴﺎﺕ‬ ‫ﻭﺍﻧﻘﻄﺎﻉ ﺍﻟﻜﻬﺮﺑﺎء ﻣﻦ‬
‫ﺳﺎﻋﺪﻙ ﰲ ﲢﺪﻳﺪ‬ ‫ﺍﻛﺜﺮ ﺍﳌﺨﺎﻃﺮ ﺍﻟﱵ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﳐﺎﻃﺮ ﺑﺎﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﻣﻦ ﺍﳌﺨﺎﻃﺮ‬
‫ﺍﳌﺨﺎﻃﺮ ﻭﺗﻘﻴﻴﻤﻬﺎ ﰲ‬ ‫ﺍﻟﱵ ~ﺪﺩ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬ ‫ﺗﻐﻴﲑﻫﺎ ﻣﻦ ﻗﺒﻞ ﻋﺪﺓ‬ ‫ﻋﺪﻡ ﲪﺎﻳﺔ ﺍﻟﱪﺍﻣﺞ ﻣﻦ‬ ‫ﺗﻌﺮﻗﻞ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬ ‫ﺍﳋﺎﺭﺟﻲ‬ ‫ﺍﺷﺨﺎﺹ‬ ‫ﺍﻟﻘﺮﺻﻨﺔ ﻭﺍﻟﻔﲑﻭﺳﺎﺕ‬ ‫ﺍﳋﺎﺭﺟﻲ‬

‫‪N Valid‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬

‫‪Missing‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬

‫‪Frequency Table‬‬

‫ﺍﳉﻨﺲ‬

‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Cumulative Percent‬‬

‫‪Valid‬‬ ‫ذﻛﺮ‬ ‫‪37‬‬ ‫‪82.2‬‬ ‫‪82.2‬‬ ‫‪82.2‬‬

‫أﻧﺜﻰ‬ ‫‪8‬‬ ‫‪17.8‬‬ ‫‪17.8‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫‪69‬‬
 ‫ﺍﳌﺆﻫﻞ ﺍﻟﺘﻌﻠﻴﻤﻲ‬

Frequency Percent Valid Percent Cumulative Percent

Valid ‫ﻟﯿﺴﺎﻧﺲ‬ 15 33.3 33.3 33.3

‫ﻣﺎﺳﺘﺮ‬ 22 48.9 48.9 82.2

‫ﻣﺎﺟﺴﺘﯿﺮ‬ 8 17.8 17.8 100.0

Total 45 100.0 100.0

‫ﺍﻟﺘﺨﺼﺺ ﺍﻟﻌﻠﻤﻲ‬

Cumulative
Frequency Percent Valid Percent Percent

Valid ‫ﳏﺎﺳﺒﺔ‬ 16 35.6 35.6 35.6

‫ﻣﺎﻟﻴﺔ‬ 7 15.6 15.6 51.1

‫ﺗﺪﻗﻴﻖ‬ 15 33.3 33.3 84.4

‫ﺟﺒﺎﻳﺔ‬ 7 15.6 15.6 100.0

Total 45 100.0 100.0

‫ﺍﻟﺸﻬﺎﺩﺓ ﺍﳌﻬﻨﻴﺔ‬

Cumulative
Frequency Percent Valid Percent Percent

Valid ‫ﳏﺎﻓﻆ ﺣﺴﺎﺑﺎﺕ‬ 27 60.0 60.0 60.0

‫ﺧﺒﲑ ﳏﺎﺳﱯ‬ 3 6.7 6.7 66.7

‫ﳏﺎﺳﺐ ﻣﻌﺘﻤﺪ‬ 15 33.3 33.3 100.0

Total 45 100.0 100.0

70
 ‫ﺳﻨﻮﺍﺕ ﺍﳋﱪﺓ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﺃ ﻗ ﻞ ﻣ ﻦ ‪ 5‬ﺳﻨﻮﺍﺕ‬ ‫‪14‬‬ ‫‪31.1‬‬ ‫‪31.1‬‬ ‫‪31.1‬‬

‫ﺑﲔ ‪ 5‬ﻭ‪ 10‬ﺳﻨﻮﺍﺕ‬ ‫‪12‬‬ ‫‪26.7‬‬ ‫‪26.7‬‬ ‫‪57.8‬‬

‫ﺑﲔ ‪ 10‬ﻭ‪ 15‬ﺳﻨﺔ‬ ‫‪5‬‬ ‫‪11.1‬‬ ‫‪11.1‬‬ ‫‪68.9‬‬

‫ﺃﻛﺜﺮ ﻣﻦ ‪ 15‬ﺳﻨﺔ‬ ‫‪14‬‬ ‫‪31.1‬‬ ‫‪31.1‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﺗﻌﺘﻤﺪ ﺍﳌﺆﺳﺴﺎﺕ ﰲ ﺍﺩﺍء ﻣﻬﺎﻣﻬﺎ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ ﻋﻠﻰ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪5‬‬ ‫‪11.1‬‬ ‫‪11.1‬‬ ‫‪11.1‬‬

‫ﳏﺎﻳﺪ‬ ‫‪1‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬ ‫‪13.3‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪31‬‬ ‫‪68.9‬‬ ‫‪68.9‬‬ ‫‪82.2‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪8‬‬ ‫‪17.8‬‬ ‫‪17.8‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺍﳌﺆﺳﺴﺎﺕ ﻣﻼﺋﻤﺔ ﻣﻊ ﺣﺠﻤﻬﺎ ﻭﻃﺒﻴﻌﺔ ﻧﺸﺎﻃﻬﺎ‬

‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Cumulative Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪14‬‬ ‫‪31.1‬‬ ‫‪31.1‬‬ ‫‪31.1‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪23‬‬ ‫‪51.1‬‬ ‫‪51.1‬‬ ‫‪82.2‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪8‬‬ ‫‪17.8‬‬ ‫‪17.8‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﻳﻮﺟﺪ ﻧﻈﺎﻡ ﻷﻣﻦ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﺩﺍﺭﺓ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﺍﳌﺆﺳﺴﺎﺕ‬

‫‪71‬‬
 ‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪1‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬

‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪13‬‬ ‫‪28.9‬‬ ‫‪28.9‬‬ ‫‪31.1‬‬

‫ﳏﺎﻳﺪ‬ ‫‪2‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬ ‫‪35.6‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪23‬‬ ‫‪51.1‬‬ ‫‪51.1‬‬ ‫‪86.7‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪6‬‬ ‫‪13.3‬‬ ‫‪13.3‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﺗﺴﺘ ﺨ ﺪﻡ ﺍﳌﺆﺳﺴ ﺔ ﺑﺮﳎﻴﺎ ﺕ ﻭﺗﻄﺒﻴﻘﺎ ﺕ ﻋﺎﻣ ﺔ ﻭﺧ ﺎ ﺻ ﺔ ﻣﻦ ﺍﺟﻞ ﺍﻟﻘﻴﺎﻡ ﺑﺎﻋ ﻤﺎﳍﺎ ﺍﳌﺎﻟﻴ ﺔ ﻭﺍﳌ ﺤ ﺎﺳﺒﻴ ﺔ‬

‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Cumulative Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪1‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬

‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪7‬‬ ‫‪15.6‬‬ ‫‪15.6‬‬ ‫‪17.8‬‬

‫ﳏﺎﻳﺪ‬ ‫‪1‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬ ‫‪20.0‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪25‬‬ ‫‪55.6‬‬ ‫‪55.6‬‬ ‫‪75.6‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪11‬‬ ‫‪24.4‬‬ ‫‪24.4‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﻳﻮﺟﺪ ﺗﻜﺎﻣﻞ ﺑﲔ ﺍﻻﻧﻈﻤﺔ ﻭﺍﻟﱪﳎﻴﺎﺕ ﳌﺨﺘﻠﻒ ﺍﳌﺼﺎﱀ ﰲ ﺍﳌﺆﺳﺴﺔ ﲟﺎ ﻳﺴﻤﺢ ﺑﺮﻓﻊ ﺍﺩﺍء ﺍﻻﻋﻤﺎﻝ ﰲ ﺍﳌﺆﺳﺴﺎﺕ‬

‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Cumulative Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪15‬‬ ‫‪33.3‬‬ ‫‪33.3‬‬ ‫‪33.3‬‬

‫ﳏﺎﻳﺪ‬ ‫‪2‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬ ‫‪37.8‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪23‬‬ ‫‪51.1‬‬ ‫‪51.1‬‬ ‫‪88.9‬‬
‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪5‬‬ ‫‪11.1‬‬ ‫‪11.1‬‬ ‫‪100.0‬‬
‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫‪72‬‬
 ‫ﺗﻘﻮﻡ ﺍﳌﺆﺳﺴﺎﺕ ﺑﺘﺤﺪﻳﺚ ﺍﺟﻬﺰ~ﺎ ﻭﺑﺮﳎﻴﺎ~ﺎ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬
‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪2‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬
‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪6‬‬ ‫‪13.3‬‬ ‫‪13.3‬‬ ‫‪17.8‬‬
‫ﳏﺎﻳﺪ‬ ‫‪2‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬ ‫‪22.2‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪29‬‬ ‫‪64.4‬‬ ‫‪64.4‬‬ ‫‪86.7‬‬
‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪6‬‬ ‫‪13.3‬‬ ‫‪13.3‬‬ ‫‪100.0‬‬
‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﻳﻮﺟﺪ ﻟﺪﻯ ﺍﳌﺆﺳﺴﺔ ﺍﻃﺎﺭﺍﺕ ﻣﺆﻫﻠﺔ ﺗﺴﻬﺮ ﻋﻠﻰ ﺍﺩﺍﺭﺓ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﺍﳌﺆﺳﺴﺎﺕ‬

‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Cumulative Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪4‬‬ ‫‪8.9‬‬ ‫‪8.9‬‬ ‫‪8.9‬‬

‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪10‬‬ ‫‪22.2‬‬ ‫‪22.2‬‬ ‫‪31.1‬‬

‫ﳏﺎﻳﺪ‬ ‫‪2‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬ ‫‪35.6‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪26‬‬ ‫‪57.8‬‬ ‫‪57.8‬‬ ‫‪93.3‬‬
‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪3‬‬ ‫‪6.7‬‬ ‫‪6.7‬‬ ‫‪100.0‬‬
‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﻳﻮﺟﺪ ﻟﺪﻯ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻃﺎﺭ ﺗﻨﻈﻴﻤﻲ ﻳﺴﻤﺢ ﺑﺎﺳﺘﻌﻤﺎﻝ ﺍﻟﺼﺤﻴﺢ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬
‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪2‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬

‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪7‬‬ ‫‪15.6‬‬ ‫‪15.6‬‬ ‫‪20.0‬‬

‫ﳏﺎﻳﺪ‬ ‫‪2‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬ ‫‪24.4‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪28‬‬ ‫‪62.2‬‬ ‫‪62.2‬‬ ‫‪86.7‬‬
‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪6‬‬ ‫‪13.3‬‬ ‫‪13.3‬‬ ‫‪100.0‬‬
‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﻟﺪﻳﻜﻢ ﺧﱪﺓ ﺳﺎﺑﻘﺔ ﺍﻭ ﺍﺳﺘﻔﺪﰎ ﻣﻦ ﺩﻭﺭﺍﺕ ﺗﺪﺭﻳﺒﻴﺔ ﻓﻴﻤﺎ ﳜﺺ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫‪73‬‬
 ‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪9‬‬ ‫‪20.0‬‬ ‫‪20.0‬‬ ‫‪20.0‬‬

‫ﳏﺎﻳﺪ‬ ‫‪3‬‬ ‫‪6.7‬‬ ‫‪6.7‬‬ ‫‪26.7‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪29‬‬ ‫‪64.4‬‬ ‫‪64.4‬‬ ‫‪91.1‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪4‬‬ ‫‪8.9‬‬ ‫‪8.9‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﻟﺪﻳﻜﻢ ﺣﺮﺹ ﻋﻠﻰ ﻣﻮﺍﻛﺒﺔ ﺗﻄﻮﺭﺍﺕ ﻭﻣﺴﺘﺠﺪﺍﺕ ﻓﻴﻤﺎ ﳜﺺ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬

‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Cumulative Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪4‬‬ ‫‪8.9‬‬ ‫‪8.9‬‬ ‫‪8.9‬‬

‫ﳏﺎﻳﺪ‬ ‫‪1‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬ ‫‪11.1‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪28‬‬ ‫‪62.2‬‬ ‫‪62.2‬‬ ‫‪73.3‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪12‬‬ ‫‪26.7‬‬ ‫‪26.7‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﻓﺮﻳﻖ ﺍﻟﺘﺪﻗﻴﻖ ﻟﺪﻳﻜﻢ ﻟﺪﻳﻪ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻊ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪3‬‬ ‫‪6.7‬‬ ‫‪6.7‬‬ ‫‪6.7‬‬

‫ﳏﺎﻳﺪ‬ ‫‪2‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬ ‫‪11.1‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪34‬‬ ‫‪75.6‬‬ ‫‪75.6‬‬ ‫‪86.7‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪6‬‬ ‫‪13.3‬‬ ‫‪13.3‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﻟدﯾﻛم ﻓﻛرة ﻋن اﻟﺟﺎﻧب اﻟﻘﺎﻧوﻧﻲ اﻟذي ﯾﻧظم اﺳﺗﺧدام ﺗﻛﻧوﻟوﺟﯾﺎ اﻟﻣﻌﻠوﻣﺎت اﻟﻣﺣﺎﺳﺑﯾﺔ‬

‫‪74‬‬
 ‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪2‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬

‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪5‬‬ ‫‪11.1‬‬ ‫‪11.1‬‬ ‫‪15.6‬‬

‫ﳏﺎﻳﺪ‬ ‫‪4‬‬ ‫‪8.9‬‬ ‫‪8.9‬‬ ‫‪24.4‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪28‬‬ ‫‪62.2‬‬ ‫‪62.2‬‬ ‫‪86.7‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪6‬‬ ‫‪13.3‬‬ ‫‪13.3‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﻟﺪﻳﻜﻢ ﻣﻌﺮﻓﺔ ﻣﺴﺒﻘﺔ ﺣﻮﻝ ﺍﳌﺨﺎﻃﺮ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪2‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬

‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪5‬‬ ‫‪11.1‬‬ ‫‪11.1‬‬ ‫‪15.6‬‬

‫ﳏﺎﻳﺪ‬ ‫‪3‬‬ ‫‪6.7‬‬ ‫‪6.7‬‬ ‫‪22.2‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪32‬‬ ‫‪71.1‬‬ ‫‪71.1‬‬ ‫‪93.3‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪3‬‬ ‫‪6.7‬‬ ‫‪6.7‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﺍﺫﺍ ﻛﺎﻥ ﻫﻨﺎﻙ ﺧﻠﻞ ﺍﻭ ﺗﻌﻘﻴﺪ ﰲ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻳﺘﻢ ﺍﻻﺳﺘﻌﺎﻧﺔ ﲞﺒﲑ ﰲ ﻫﺬﺍ ﺍﳌﺠﺎﻝ‬

‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Cumulative Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪5‬‬ ‫‪11.1‬‬ ‫‪11.1‬‬ ‫‪11.1‬‬
‫ﳏﺎﻳﺪ‬ ‫‪1‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬ ‫‪13.3‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪20‬‬ ‫‪44.4‬‬ ‫‪44.4‬‬ ‫‪57.8‬‬
‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪19‬‬ ‫‪42.2‬‬ ‫‪42.2‬‬ ‫‪100.0‬‬
‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫‪75‬‬
 ‫ﻛﻔﺎءﺓ ﻭﺧﱪﺓ ﺍﳌﺪﻗﻖ ﺍﳋﺎﺭﺟﻲ ﰲ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻜﻮﻥ ﺣﺴﺐ ﻣﺪﺓ ﻭﺳﻨﻮﺍﺕ ﻋﻤﻠﻪ ﰲ ﻫﺬﺍ ﺍﳌﻨﺼﺐ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪11‬‬ ‫‪24.4‬‬ ‫‪24.4‬‬ ‫‪24.4‬‬

‫ﳏﺎﻳﺪ‬ ‫‪2‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬ ‫‪28.9‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪21‬‬ ‫‪46.7‬‬ ‫‪46.7‬‬ ‫‪75.6‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪11‬‬ ‫‪24.4‬‬ ‫‪24.4‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﺨﻄﻴﻂ ﻟﻌﻤﻠﻴﺔ ﺍﳌﺮﺍﺟﻌﺔ ﺗﻜﻮﻥ ﺍﺳﻬﻞ ﻋﻨﺪ ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪1‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬

‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪4‬‬ ‫‪8.9‬‬ ‫‪8.9‬‬ ‫‪11.1‬‬

‫ﳏﺎﻳﺪ‬ ‫‪1‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬ ‫‪13.3‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪19‬‬ ‫‪42.2‬‬ ‫‪42.2‬‬ ‫‪55.6‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪20‬‬ ‫‪44.4‬‬ ‫‪44.4‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﺍﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻳﻌﻄﻲ ﺍﻓﻀﻞ ﺍﻟﻨﺘﺎﺋﺞ‬

‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Cumulative Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪3‬‬ ‫‪6.7‬‬ ‫‪6.7‬‬ ‫‪6.7‬‬
‫ﳏﺎﻳﺪ‬ ‫‪2‬‬ ‫‪4.4‬‬ ‫‪4.4‬‬ ‫‪11.1‬‬
‫ﻣﻮﺍﻓﻖ‬ ‫‪25‬‬ ‫‪55.6‬‬ ‫‪55.6‬‬ ‫‪66.7‬‬
‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪15‬‬ ‫‪33.3‬‬ ‫‪33.3‬‬ ‫‪100.0‬‬
‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫‪76‬‬
 ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻘﻠﺺ ﺍﻟﻮﻗﺖ ﻭﺍﳉﻬﺪ ﰲ ﺍﺟﺮﺍء ﺍﻟﺘﺪﻗﻴﻖ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪1‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬

‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪3‬‬ ‫‪6.7‬‬ ‫‪6.7‬‬ ‫‪8.9‬‬

‫ﳏﺎﻳﺪ‬ ‫‪1‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬ ‫‪11.1‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪23‬‬ ‫‪51.1‬‬ ‫‪51.1‬‬ ‫‪62.2‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪17‬‬ ‫‪37.8‬‬ ‫‪37.8‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺗﻘﻠﻞ ﻣﻦ ﺗﻜﺎﻟﻴﻒ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪5‬‬ ‫‪11.1‬‬ ‫‪11.1‬‬ ‫‪11.1‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪26‬‬ ‫‪57.8‬‬ ‫‪57.8‬‬ ‫‪68.9‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪14‬‬ ‫‪31.1‬‬ ‫‪31.1‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﺗﺴ ﺎﻋ ﺪ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎ ﺕ ﺍﳌ ﺤ ﺎﺳﺒﻴ ﺔ ﺍﻟﺮ ﻗﺎﺑ ﺔ ﻋﻠﻰ ﺍﳌﺴ ﺎﻋ ﺪﻳﻦ ﻭﻣﻬﺎﻣﻬ ﻢ ﻭﻣﺴﺘﻮﻯ ﺍﳒﺎﺯﻫ ﻢ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪3‬‬ ‫‪6.7‬‬ ‫‪6.7‬‬ ‫‪6.7‬‬

‫ﳏﺎﻳﺪ‬ ‫‪1‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬ ‫‪8.9‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪21‬‬ ‫‪46.7‬‬ ‫‪46.7‬‬ ‫‪55.6‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪20‬‬ ‫‪44.4‬‬ ‫‪44.4‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫‪77‬‬
 ‫ﺍ ﺳ ﺘ ﺨ ﺪ ﺍ ﻣ ﻚ ﻟ ﺘ ﻜ ﻨ ﻮ ﻟ ﻮ ﺟ ﻴ ﺎ ﺍ ﳌ ﻌ ﻠ ﻮ ﻣ ﺎ ﺕ ﺍ ﳌ ﺤ ﺎ ﺳ ﺒ ﻴ ﺔ ﺳ ﺎ ﻋ ﺪ ﻙ ﰲ ﲢ ﺪ ﻳ ﺪ ﺍﳌﺨﺎﻃﺮ ﻭﺗﻘﻴﻴﻤﻬﺎ ﰲ ﻋﻤﻠﻴ ﺔ ﺍﻟﺘﺪﻗﻴﻖ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪1‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬

‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪6‬‬ ‫‪13.3‬‬ ‫‪13.3‬‬ ‫‪15.6‬‬

‫ﳏﺎﻳﺪ‬ ‫‪1‬‬ ‫‪2.2‬‬ ‫‪2.2‬‬ ‫‪17.8‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪27‬‬ ‫‪60.0‬‬ ‫‪60.0‬‬ ‫‪77.8‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪10‬‬ ‫‪22.2‬‬ ‫‪22.2‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﻋﺪﻡ ﺍﻟﻜﻔﺎءﺓ ﺍﳌﻬﻨﻴﺔ ﳌﻮﻇﻔﻲ ﺍﳌﺆﺳﺴﺎﺕ ﻻﺳﺘﻌﻤﺎﻝ ﻫﺬﻩ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﻣﻦ ﺍﳌﺨﺎﻃﺮ ﺍﻟﱵ ~ﺪﺩ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪7‬‬ ‫‪15.6‬‬ ‫‪15.6‬‬ ‫‪15.6‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪24‬‬ ‫‪53.3‬‬ ‫‪53.3‬‬ ‫‪68.9‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪14‬‬ ‫‪31.1‬‬ ‫‪31.1‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫ﻣﻦ ﺍﻫﻢ ﳐﺎﻃﺮ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﳐﺎﻃﺮ ﺍﻟﺘﻼﻋﺐ ﺑﺎﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺗﻐﻴﲑﻫﺎ ﻣﻦ ﻗﺒﻞ ﻋﺪﺓ ﺍﺷﺨﺎﺹ‬

‫‪Cumulative‬‬
‫‪Frequency‬‬ ‫‪Percent‬‬ ‫‪Valid Percent‬‬ ‫‪Percent‬‬

‫‪Valid‬‬ ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ ‫‪6‬‬ ‫‪13.3‬‬ ‫‪13.3‬‬ ‫‪13.3‬‬

‫ﻣﻮﺍﻓﻖ‬ ‫‪23‬‬ ‫‪51.1‬‬ ‫‪51.1‬‬ ‫‪64.4‬‬

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ ‫‪16‬‬ ‫‪35.6‬‬ ‫‪35.6‬‬ ‫‪100.0‬‬

‫‪Total‬‬ ‫‪45‬‬ ‫‪100.0‬‬ ‫‪100.0‬‬

‫‪78‬‬
 ‫ﻣﻦ ﳐﺎﻃﺮ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﺆﺳﺴﺎﺕ ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﳐﺎﻃﺮ ﻋﺪﻡ ﲪﺎﻳﺔ ﺍﻟﱪﺍﻣﺞ ﻣﻦ ﺍﻟﻘﺮﺻﻨﺔ ﻭﺍﻟﻔﲑﻭﺳﺎﺕ‬

Cumulative
Frequency Percent Valid Percent Percent

Valid ‫ﻏﲑ ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ 1 2.2 2.2 2.2

‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ 5 11.1 11.1 13.3

‫ﳏﺎﻳﺪ‬ 1 2.2 2.2 15.6

‫ﻣﻮﺍﻓﻖ‬ 23 51.1 51.1 66.7

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ 15 33.3 33.3 100.0

Total 45 100.0 100.0

‫ﳐﺎﻃﺮ ﺗﻌﻄﻞ ﺍﻻﺟﻬﺰﺓ ﻭﺍﻧﻘﻄﺎﻉ ﺍﻟﻜﻬﺮﺑﺎء ﻣﻦ ﺍﻛﺜﺮ ﺍﳌﺨﺎﻃﺮ ﺍﻟﱵ ﺗﻌﺮﻗﻞ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ‬

Cumulative
Frequency Percent Valid Percent Percent

Valid ‫ﻏﲑ ﻣﻮﺍﻓﻖ‬ 6 13.3 13.3 13.3

‫ﳏﺎﻳﺪ‬ 1 2.2 2.2 15.6

‫ﻣﻮﺍﻓﻖ‬ 27 60.0 60.0 75.6

‫ﻣﻮﺍﻓﻖ ﺑﺸﺪﺓ‬ 11 24.4 24.4 100.0

Total 45 100.0 100.0

Notes

Output Created 21-MAY-2023 00:28:55

Comments

Input Data C:\Users\lenovo\Documents\ELB

AHITH
CENTER\Khenguaoui\DATA.sav

Active Dataset DataSet1

79
 Filter <none>

Weight <none>

Split File <none>

N of Rows in Working Data File 45

Missing Value Handling Definition of Missing User-defined missing values are

treated as missing.

Cases Used Statistics for each pair of

variables are based on all the
cases with valid data for that pair.

Syntax CORRELATIONS

/VARIABLES=Q1 Q2 Q3 Q4
Q5 Q6 Q7 Q8 Q9 V1

/PRINT=TWOTAIL NOSIG

/MISSING=PAIRWISE.

Resources Processor Time 00:00:00.02

Elapsed Time 00:00:00.02

80
 ‫‪Correlations‬‬

‫ﻳﻮﺟﺪ‬
‫ﻳﻮﺟﺪ ﻧﻈﺎﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﺗﺴﺘﺨﺪﻡ‬ ‫ﺗﻜﺎﻣﻞ ﺑﲔ‬ ‫ﻳﻮﺟﺪ ﻟﺪﻯ‬ ‫ﻳﻮﺟﺪ ﻟﺪﻯ‬
‫ﺗﻌﺘﻤﺪ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﻷﻣﻦ‬ ‫ﺍﳌﺆﺳﺴﺔ‬ ‫ﺍﻻﻧﻈﻤﺔ‬ ‫ﺍﳌﺆﺳﺴﺔ‬ ‫ﺍﳌﺆﺳﺴﺎﺕ‬ ‫ﻟﺪﻳﻜﻢ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ ﺍﳌﺆﺳﺴﺎﺕ‬ ‫ﺑﺮﳎﻴﺎﺕ‬ ‫ﻭﺍﻟﱪﳎﻴﺎﺕ‬ ‫ﺍﻃﺎﺭﺍﺕ‬ ‫ﺍﻃﺎﺭ‬ ‫ﺧﱪﺓ ﺳﺎﺑﻘﺔ‬
‫ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺍﺩﺍء‬ ‫ﻭﺍﺩﺍﺭﺓ‬ ‫ﻭﺗﻄﺒﻴﻘﺎﺕ‬ ‫ﳌﺨﺘﻠﻒ‬ ‫ﺗﻘﻮﻡ‬ ‫ﻣﺆﻫﻠﺔ‬ ‫ﺗﻨﻈﻴﻤﻲ‬ ‫ﺍﻭ ﺍﺳﺘﻔﺪﰎ‬ ‫ﺍﻋﺘﻤﺎﺩ‬
‫ﻣﻬﺎﻣﻬﺎ‬ ‫ﰲ‬ ‫ﳐﺎﻃﺮ‬ ‫ﻋﺎﻣﺔ‬ ‫ﺍﳌﺼﺎﱀ ﰲ‬ ‫ﺍﳌﺆﺳﺴﺎﺕ‬ ‫ﺗﺴﻬﺮ ﻋﻠﻰ‬ ‫ﻳﺴﻤﺢ‬ ‫ﻣﻦ ﺩﻭﺭﺍﺕ‬ ‫ﺍﳌﺆﺳﺴﺎﺕ‬
‫ﺍﳌﺎﻟﻴﺔ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﺆﺳﺴﺎﺕ‬ ‫ﻭﺧﺎﺻﺔ ﻣﻦ‬ ‫ﺍﳌﺆﺳﺴﺔ ﲟﺎ‬ ‫ﺑﺘﺤﺪﻳﺚ‬ ‫ﺍﺩﺍﺭﺓ‬ ‫ﺑﺎﺳﺘﻌﻤﺎﻝ‬ ‫ﺗﺪﺭﻳﺒﻴﺔ ﻓﻴﻤﺎ‬ ‫ﻗﻴﺪ ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﻣﻼﺋﻤﺔ ﻣﻊ ﻭﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﺍﺟﻞ ﺍﻟﻘﻴﺎﻡ‬ ‫ﻳﺴﻤﺢ ﺑﺮﻓﻊ‬ ‫ﺍﺟﻬﺰ~ﺎ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﺍﻟﺼﺤﻴﺢ‬ ‫ﳜﺺ‬ ‫ﻋﻠﻰ‬
‫ﻋﻠﻰ‬ ‫ﺣﺠﻤﻬﺎ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﺑﺎﻋﻤﺎﳍﺎ‬ ‫ﺍﺩﺍء ﺍﻻﻋﻤﺎﻝ‬ ‫ﻭﺑﺮﳎﻴﺎ~ﺎ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﻭﻃﺒﻴﻌﺔ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﰲ‬ ‫ﺍﳌﺎﻟﻴﺔ‬ ‫ﰲ‬ ‫ﺍﳌﺎﻟﻴﺔ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ ﰲ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﺍﳌﺆﺳﺴﺎﺕ ﻧﺸﺎﻃﻬﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﻭﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﺍﳌﺆﺳﺴﺎﺕ‬ ‫ﻭﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﺍﳌﺆﺳﺴﺎﺕ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬ ‫ﺍﳌﺤﺎﺳﺒﻴﺔ‬
‫ﺗﻌﺘﻤﺪ‬ ‫‪Pearson‬‬ ‫‪1‬‬ ‫‪.268‬‬ ‫‪-.218-‬‬ ‫‪.122‬‬ ‫‪.084‬‬ ‫‪.057‬‬ ‫**‪.433‬‬ ‫‪.159‬‬ ‫‪.212‬‬ ‫**‪.444‬‬
‫اﻟﻤﺆﺳﺴﺎت‬ ‫‪Correlation‬‬
‫ﻓﻲ اداء‬
‫ﻣﮭﺎﻣﮭﺎ اﻟﻤﺎﻟﯿﺔ‬
‫واﻟﻤﺤﺎﺳﺒﯿﺔ‬ ‫‪Sig. (2-‬‬ ‫‪.075‬‬ ‫‪.151‬‬ ‫‪.425‬‬ ‫‪.585‬‬ ‫‪.710‬‬ ‫‪.003‬‬ ‫‪.297‬‬ ‫‪.163‬‬ ‫‪.002‬‬

‫ﻋﻠﻰ‬ ‫)‪tailed‬‬

‫ﺗﻜﻨﻮﻟﻮﺟﯿﺎ‬
‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫اﻟﻤﻌﻠﻮﻣﺎت‬

‫ﺗﻜﻨﻮﻟﻮﺟﯿﺎ‬ ‫‪Pearson‬‬ ‫‪.268‬‬ ‫‪1‬‬ ‫‪-.038-‬‬ ‫*‪.309‬‬ ‫‪.113‬‬ ‫‪.275‬‬ ‫‪.266‬‬ ‫‪.017‬‬ ‫‪.010‬‬ ‫**‪.521‬‬
‫اﻟﻤﻌﻠﻮﻣﺎت‬ ‫‪Correlation‬‬
‫اﻟﻤﺤﺎﺳﺒﯿﺔ‬
‫اﻟﻤﺴﺘﺨﺪﻣﺔ‬
‫ﻓﻲ‬ ‫‪Sig. (2-‬‬ ‫‪.075‬‬ ‫‪.803‬‬ ‫‪.039‬‬ ‫‪.458‬‬ ‫‪.068‬‬ ‫‪.078‬‬ ‫‪.911‬‬ ‫‪.949‬‬ ‫‪.000‬‬

‫اﻟﻤﺆﺳﺴﺎت‬ ‫)‪tailed‬‬

‫ﻣﻼﺋﻤﺔ ﻣﻊ‬
‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫ﺣﺠﻤﮭﺎ‬
‫وطﺒﯿﻌﺔ‬
‫ﻧﺸﺎطﮭﺎ‬

‫ﯾﻮﺟﺪ ﻧﻈﺎم‬ ‫‪Pearson‬‬ ‫‪-.218-‬‬ ‫‪-.038-‬‬ ‫‪1‬‬ ‫‪.177‬‬ ‫‪.283‬‬ ‫‪.104‬‬ ‫‪.083‬‬ ‫‪.118‬‬ ‫‪.124‬‬ ‫**‪.405‬‬
‫ﻷﻣﻦ‬ ‫‪Correlation‬‬
‫اﻟﻤﻌﻠﻮﻣﺎت‬
‫وادارة‬
‫ﻣﺨﺎطﺮ‬ ‫‪Sig. (2-‬‬ ‫‪.151‬‬ ‫‪.803‬‬ ‫‪.244‬‬ ‫‪.059‬‬ ‫‪.496‬‬ ‫‪.586‬‬ ‫‪.438‬‬ ‫‪.418‬‬ ‫‪.006‬‬

‫ﺗﻜﻨﻮﻟﻮﺟﯿﺎ‬ ‫)‪tailed‬‬

‫‪81‬‬
‫اﻟﻤﻌﻠﻮﻣﺎت‬ ‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫اﻟﻤﺤﺎﺳﺒﯿﺔ ﻓﻲ‬
‫اﻟﻤﺆﺳﺴﺎت‬

‫ﺗﺴﺘﺨﺪم‬ ‫‪Pearson‬‬ ‫‪.122‬‬ ‫*‪.309‬‬ ‫‪.177‬‬ ‫‪1‬‬ ‫‪.097‬‬ ‫**‪.616‬‬ ‫‪.134‬‬ ‫‪-.260-‬‬ ‫‪.080‬‬ ‫**‪.526‬‬
‫اﻟﻤﺆﺳﺴﺔ‬ ‫‪Correlation‬‬
‫ﺑﺮﻣﺠﯿﺎت‬
‫وﺗﻄﺒﯿﻘﺎت‬
‫‪Sig. (2-‬‬ ‫‪.425‬‬ ‫‪.039‬‬ ‫‪.244‬‬ ‫‪.525‬‬ ‫‪.000‬‬ ‫‪.379‬‬ ‫‪.085‬‬ ‫‪.601‬‬ ‫‪.000‬‬
‫ﻋﺎﻣﺔ وﺧﺎﺻﺔ‬
‫)‪tailed‬‬
‫ﻣﻦ اﺟﻞ اﻟﻘﯿﺎم‬
‫ﺑﺎﻋﻤﺎﻟﮭﺎ‬ ‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫اﻟﻤﺎﻟﯿﺔ‬
‫واﻟﻤﺤﺎﺳﺒﯿﺔ‬

‫ﯾﻮﺟﺪ ﺗﻜﺎﻣﻞ‬ ‫‪Pearson‬‬ ‫‪.084‬‬ ‫‪.113‬‬ ‫‪.283‬‬ ‫‪.097‬‬ ‫‪1‬‬ ‫‪.054‬‬ ‫‪.189‬‬ ‫‪.190‬‬ ‫‪.065‬‬ ‫**‪.492‬‬
‫ﺑﯿﻦ اﻻﻧﻈﻤﺔ‬ ‫‪Correlation‬‬
‫واﻟﺒﺮﻣﺠﯿﺎت‬
‫ﻟﻤﺨﺘﻠﻒ‬
‫اﻟﻤﺼﺎﻟﺢ ﻓﻲ‬ ‫‪Sig. (2-‬‬ ‫‪.585‬‬ ‫‪.458‬‬ ‫‪.059‬‬ ‫‪.525‬‬ ‫‪.725‬‬ ‫‪.214‬‬ ‫‪.212‬‬ ‫‪.672‬‬ ‫‪.001‬‬

‫اﻟﻤﺆﺳﺴﺔ ﺑﻤﺎ‬ ‫)‪tailed‬‬

‫ﯾﺴﻤﺢ ﺑﺮﻓﻊ‬
‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫اداء اﻻﻋﻤﺎل‬
‫ﻓﻲ‬
‫اﻟﻤﺆﺳﺴﺎت‬

‫ﺗﻘﻮم‬ ‫‪Pearson‬‬ ‫‪.057‬‬ ‫‪.275‬‬ ‫‪.104‬‬ ‫**‪.616‬‬ ‫‪.054‬‬ ‫‪1‬‬ ‫‪.179‬‬ ‫‪-.106-‬‬ ‫‪-.056-‬‬ ‫**‪.495‬‬
‫اﻟﻤﺆﺳﺴﺎت‬ ‫‪Correlation‬‬
‫ﺑﺘﺤﺪﯾﺚ‬
‫‪Sig. (2-‬‬ ‫‪.710‬‬ ‫‪.068‬‬ ‫‪.496‬‬ ‫‪.000‬‬ ‫‪.725‬‬ ‫‪.239‬‬ ‫‪.488‬‬ ‫‪.715‬‬ ‫‪.001‬‬
‫اﺟﮭﺰﺗﮭﺎ‬
‫)‪tailed‬‬
‫وﺑﺮﻣﺠﯿﺎﺗﮭﺎ‬
‫اﻟﻤﺎﻟﯿﺔ‬ ‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫واﻟﻤﺤﺎﺳﺒﯿﺔ‬

‫ﯾﻮﺟﺪ ﻟﺪى‬ ‫‪Pearson‬‬ ‫**‪.433‬‬ ‫‪.266‬‬ ‫‪.083‬‬ ‫‪.134‬‬ ‫‪.189‬‬ ‫‪.179‬‬ ‫‪1‬‬ ‫**‪.391‬‬ ‫‪.263‬‬ ‫**‪.682‬‬
‫اﻟﻤﺆﺳﺴﺔ‬ ‫‪Correlation‬‬
‫اطﺎرات‬
‫‪Sig. (2-‬‬ ‫‪.003‬‬ ‫‪.078‬‬ ‫‪.586‬‬ ‫‪.379‬‬ ‫‪.214‬‬ ‫‪.239‬‬ ‫‪.008‬‬ ‫‪.081‬‬ ‫‪.000‬‬
‫ﻣﺆھﻠﺔ ﺗﺴﮭﺮ‬
‫)‪tailed‬‬
‫ﻋﻠﻰ ادارة‬
‫ﺗﻜﻨﻮﻟﻮﺟﯿﺎ‬ ‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫اﻟﻤﻌﻠﻮﻣﺎت‬
‫اﻟﻤﺤﺎﺳﺒﯿﺔ ﻓﻲ‬
‫اﻟﻤﺆﺳﺴﺎت‬

‫ﯾﻮﺟﺪ ﻟﺪى‬ ‫‪Pearson‬‬ ‫‪.159‬‬ ‫‪.017‬‬ ‫‪.118‬‬ ‫‪-.260-‬‬ ‫‪.190‬‬ ‫‪-.106-‬‬ ‫**‪.391‬‬ ‫‪1‬‬ ‫‪.094‬‬ ‫*‪.375‬‬
‫اﻟﻤﺆﺳﺴﺎت‬ ‫‪Correlation‬‬

‫‪82‬‬
‫ اطﺎر ﺗﻨﻈﯿﻤﻲ‬Sig. (2- .297 .911 .438 .085 .212 .488 .008 .539 .011
‫ﯾﺴﻤﺢ‬ tailed)
‫ﺑﺎﺳﺘﻌﻤﺎل‬
N 45 45 45 45 45 45 45 45 45 45
‫اﻟﺼﺤﯿﺢ‬
‫ﻟﺘﻜﻨﻮﻟﻮﺟﯿﺎ‬
‫اﻟﻤﻌﻠﻮﻣﺎت‬
‫اﻟﻤﺤﺎﺳﺒﯿﺔ‬

‫ﻟﺪﯾﻜﻢ ﺧﺒﺮة‬ Pearson .212 .010 .124 .080 .065 -.056- .263 .094 1 .384**
‫ﺳﺎﺑﻘﺔ او‬ Correlation
‫اﺳﺘﻔﺪﺗﻢ ﻣﻦ‬
‫دورات‬
‫ﺗﺪرﯾﺒﯿﺔ ﻓﯿﻤﺎ‬ Sig. (2- .163 .949 .418 .601 .672 .715 .081 .539 .009
‫ﯾﺨﺺ‬ tailed)
‫ﺗﻜﻨﻮﻟﻮﺟﯿﺎ‬
N 45 45 45 45 45 45 45 45 45 45
‫اﻟﻤﻌﻠﻮﻣﺎت‬
‫اﻟﻤﺤﺎﺳﺒﯿﺔ‬

‫اﻋﺘﻤﺎد‬ Pearson .444** .521** .405** .526** .492** .495** .682** .375* .384** 1
‫اﻟﻤﺆﺳﺴﺎت‬ Correlation
‫ﻗﯿﺪ اﻟﺘﺪﻗﯿﻖ‬
Sig. (2- .002 .000 .006 .000 .001 .001 .000 .011 .009
‫ﻋﻠﻰ‬
tailed)
‫ﺗﻜﻨﻮﻟﻮﺟﯿﺎ‬
‫اﻟﻤﻌﻠﻮﻣﺎت‬
N 45 45 45 45 45 45 45 45 45 45
‫اﻟﻤﺤﺎﺳﺒﯿﺔ‬

Correlations

Notes

Output Created 21-MAY-2023 00:29:27

Comments

Input Data C:\Users\lenovo\Documents\ELBAHITH

CENTER\Khenguaoui\DATA.sav

Active Dataset DataSet1

Filter <none>

Weight <none>

Split File <none>

N of Rows in Working Data File 45

83
Missing Value Handling Definition of Missing User-defined missing values are treated as
missing.

Cases Used Statistics for each pair of variables are

based on all the cases with valid data for
that pair.

Syntax CORRELATIONS

/VARIABLES=Q10 Q11 Q12 Q13 Q14

Q15 Q16 Q17 Q18 Q19 Q20 V2

/PRINT=TWOTAIL NOSIG

/MISSING=PAIRWISE.

Resources Processor Time 00:00:00.02

Elapsed Time 00:00:00.04

Correlations

84
 ‫ﻛﻔﺎءﺓ‬
‫ﻭﺧﱪﺓ‬
‫ﺍﳌﺪﻗﻖ‬
‫ﺍﳋﺎﺭﺝ‬ ‫ﻋﻤﻠﻴﺔ‬
‫ﻟﺪﻳﻜﻢ‬ ‫ﻱﰲ‬ ‫ﺍﻟﺘﺨﻄﻲ‬ ‫ﺗﺴﺎﻋﺪ‬
‫ﻓﺮﻳﻖ‬ ‫ﻓﻜﺮﺓ‬ ‫ﺍﺫﺍ ﻛﺎﻥ‬ ‫ﺗﻜﻨﻮﻟﻮ‬ ‫ﻁ‬ ‫ﺗﻜﻨﻮﻟﻮ‬
‫ﺍﻟﺘﺪﻗﻴﻖ‬ ‫ﻋﻦ‬ ‫ﻫﻨﺎﻙ‬ ‫ﺟﻴﺎ‬ ‫ﻟﻌﻤﻠﻴﺔ‬ ‫ﺍﺳﺘﺨﺪﺍ‬ ‫ﺟﻴﺎ‬
‫ﻟﺪﻳﻜﻢ‬ ‫ﺍﳉﺎﻧﺐ‬ ‫ﻟﺪﻳﻜﻢ‬ ‫ﺧﻠﻞ ﺍﻭ‬ ‫ﺍﳌﻌﻠﻮﻣﺎ‬ ‫ﺍﳌﺮﺍﺟﻌﺔ‬ ‫ﻡ‬ ‫ﺗﻜﻨﻮﻟﻮ‬ ‫ﺍﳌﻌﻠﻮﻣﺎ‬
‫ﻟﺪﻳﻪ‬ ‫ﺍﻟﻘﺎﻧﻮﱐ‬ ‫ﻣﻌﺮﻓﺔ‬ ‫ﺗﻌﻘﻴﺪ‬ ‫ﺕ‬ ‫ﺗﻜﻮﻥ‬ ‫ﺗﻜﻨﻮﻟﻮ‬ ‫ﺟﻴﺎ‬ ‫ﺕ‬
‫ﻟﺪﻳﻜﻢ‬ ‫ﺍﻟﻘﺪﺭﺓ‬ ‫ﺍﻟﺬﻱ‬ ‫ﻣﺴﺒﻘﺔ‬ ‫ﰲ‬ ‫ﺍﳌﺤﺎﺱ‬ ‫ﺍﺳﻬﻞ‬ ‫ﺟﻴﺎ‬ ‫ﺍﳌﻌﻠﻮﻣﺎ‬ ‫ﺗﻜﻨﻮﻟﻮ‬ ‫ﺍﳌﺤﺎﺳﱯ‬
‫ﺣﺮﺹ‬ ‫ﻋﻠﻰ‬ ‫ﻳﻨﻈﻢ‬ ‫ﺣﻮﻝ‬ ‫ﺗﻜﻨﻮﻟﻮ‬ ‫ﺑﻴﺔ‬ ‫ﻋﻨﺪ‬ ‫ﺍﳌﻌﻠﻮﻣﺎ‬ ‫ﺕ‬ ‫ﺟﻴﺎ‬ ‫ﺓ ﺍﻟﺮﻗﺎﺑﺔ‬
‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﻌﺎﻣﻞ‬ ‫ﺍﺳﺘﺨﺪﺍ‬ ‫ﺍﳌﺨﺎﻃﺮ‬ ‫ﺟﻴﺎ‬ ‫ﺗﻜﻮﻥ‬ ‫ﺍﺳﺘﺨﺪﺍ‬ ‫ﺕ‬ ‫ﺍﳌﺤﺎﺱ‬ ‫ﺍﳌﻌﻠﻮﻣﺎ‬ ‫ﻋﻠﻰ‬
‫ﻣﻮﺍﻛﺒﺔ‬ ‫ﻣﻊ‬ ‫ﻡ‬ ‫ﺍﳌﺮﺗﺒﻄﺔ‬ ‫ﺍﳌﻌﻠﻮﻣﺎ‬ ‫ﺣﺴﺐ‬ ‫ﻡ‬ ‫ﺍﳌﺤﺎﺱ‬ ‫ﺑﻴﺔ‬ ‫ﺕ‬ ‫ﺍﳌﺴﺎﻋﺪ‬
‫ﺗﻄﻮﺭﺍﺕ‬ ‫ﺗﻜﻨﻮﻟﻮ‬ ‫ﺗﻜﻨﻮﻟﻮ‬ ‫ﺑﺘﻜﻨﻮﻟﻮ‬ ‫ﺕ ﻳﺘﻢ‬ ‫ﻣﺪﺓ‬ ‫ﺗﻜﻨﻮﻟﻮ‬ ‫ﺑﻴﺔ ﰲ‬ ‫ﺗﻘﻠﺺ‬ ‫ﺍﳌﺤﺎﺱ‬ ‫ﻳﻦ‬
‫ﻭﻣﺴﺘﺠﺪﺍ‬ ‫ﺟﻴﺎ‬ ‫ﺟﻴﺎ‬ ‫ﺟﻴﺎ‬ ‫ﺍﻻﺳﺖ‬ ‫ﻭﺳﻨﻮﺍ‬ ‫ﺟﻴﺎ‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﺍﻟﻮﻗﺖ‬ ‫ﺑﻴﺔ ﺗﻘﻠﻞ‬ ‫ﻭﻣﻬﺎﻣﻪ‬
‫ﺕ ﻓﻴﻤﺎ‬ ‫ﺍﳌﻌﻠﻮﻣﺎ‬ ‫ﺍﳌﻌﻠﻮﻣﺎ‬ ‫ﺍﳌﻌﻠﻮﻣﺎ‬ ‫ﻋﺎﻧﺔ‬ ‫ﺕ‬ ‫ﺍﳌﻌﻠﻮﻣﺎ‬ ‫ﺍﻟﺘﺪﻗﻴﻖ‬ ‫ﻭﺍﳉﻬﺪ‬ ‫ﻣﻦ‬ ‫ﻡ‬ ‫ﺃﺩﺍء‬
‫ﳜﺺ‬ ‫ﺕ‬ ‫ﺕ‬ ‫ﺕ‬ ‫ﲞﺒﲑ ﰲ‬ ‫ﻋﻤﻠﻪ ﰲ‬ ‫ﺕ‬ ‫ﻳﻌﻄﻲ‬ ‫ﰲ‬ ‫ﺗﻜﺎﻟﻴﻒ‬ ‫ﻭﻣﺴﺖ‬ ‫ﺍﳌﺪﻗﻖ‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ‬ ‫ﺍﳌﺤﺎﺱ‬ ‫ﺍﳌﺤﺎﺱ‬ ‫ﺍﳌﺤﺎﺳﱯ‬ ‫ﻫﺬﺍ‬ ‫ﻫﺬﺍ‬ ‫ﺍﳌﺤﺎﺱ‬ ‫ﺍﻓﻀﻞ‬ ‫ﺍﺟﺮﺍء‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﻭﻯ‬ ‫ﺍﳋﺎﺭ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ‬ ‫ﺑﻴﺔ‬ ‫ﺑﻴﺔ‬ ‫ﺓ‬ ‫ﺍﳌﺠﺎﻝ‬ ‫ﺍﳌﻨﺼﺐ‬ ‫ﺑﻴﺔ‬ ‫ﺍﻟﻨﺘﺎﺋﺞ‬ ‫ﺍﻟﺘﺪﻗﻴﻖ‬ ‫ﺍﻟﺘﺪﻗﻴﻖ‬ ‫ﺍﳒﺎﺯﻫﻢ‬ ‫ﺟﻲ‬

‫ﻟﺪﯾﻜﻢ‬ ‫‪Pearson‬‬ ‫‪1‬‬ ‫‪.006‬‬ ‫‪.252 -.088-‬‬ ‫*‪.374‬‬ ‫‪.124‬‬ ‫‪.236‬‬ ‫*‪.336‬‬ ‫*‪.319‬‬ ‫*‪.345‬‬ ‫*‪.211 .553‬‬
‫*‬
‫ﺣﺮص‬ ‫‪Correlati‬‬
‫ﻋﻠﻰ‬ ‫‪on‬‬
‫ﻣﻮاﻛﺒﺔ‬
‫‪Sig. (2-‬‬ ‫‪.971‬‬ ‫‪.095‬‬ ‫‪.564‬‬ ‫‪.011‬‬ ‫‪.416‬‬ ‫‪.118‬‬ ‫‪.024‬‬ ‫‪.033‬‬ ‫‪.020‬‬ ‫‪.163 .000‬‬
‫ﺗﻄﻮرات‬
‫)‪tailed‬‬
‫وﻣﺴﺘﺠﺪا‬
‫ت ﻓﯿﻤﺎ‬ ‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫ﯾﺨﺺ‬
‫ﺗﻜﻨﻮﻟﻮج‬
‫ﯾﺎ‬
‫اﻟﻤﻌﻠﻮﻣﺎ‬
‫ت‬

‫ﻓﺮﯾﻖ‬ ‫‪Pearson‬‬ ‫‪.006‬‬ ‫‪1‬‬ ‫‪.047‬‬ ‫‪.083‬‬ ‫‪.157‬‬ ‫‪.228‬‬ ‫*‪.314‬‬ ‫‪.056‬‬ ‫‪.048‬‬ ‫*‪.123 -.142- .321‬‬
‫اﻟﺘﺪﻗﯿﻖ‬ ‫‪Correlati‬‬
‫‪ on‬ﻟﺪﯾﻜﻢ ﻟﺪﯾﮫ‬
‫اﻟﻘﺪرة‬
‫‪Sig. (2-‬‬ ‫‪.971‬‬ ‫‪.760‬‬ ‫‪.588‬‬ ‫‪.303‬‬ ‫‪.132‬‬ ‫‪.036‬‬ ‫‪.717‬‬ ‫‪.756‬‬ ‫‪.422‬‬ ‫‪.353 .031‬‬
‫ﻋﻠﻰ‬
‫)‪tailed‬‬
‫اﻟﺘﻌﺎﻣﻞ‬

‫‪85‬‬
‫ﻣﻊ‬ ‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫ﺗﻜﻨﻮﻟﻮج‬
‫ﯾﺎ‬
‫اﻟﻤﻌﻠﻮﻣﺎ‬
‫ت‬
‫اﻟﻤﺤﺎﺳﺒﻲ‬
‫ة‬

‫ﻟﺪﯾﻜﻢ‬ ‫‪Pearson‬‬ ‫‪.252‬‬ ‫‪.047‬‬ ‫‪1‬‬ ‫*‪.367‬‬ ‫‪.134 -.208-‬‬ ‫‪.034‬‬ ‫‪.292‬‬ ‫‪.201‬‬ ‫*‪.032 -.083- .379‬‬
‫‪ Correlati‬ﻓﻜﺮة ﻋﻦ‬
‫اﻟﺠﺎﻧﺐ‬ ‫‪on‬‬
‫اﻟﻘﺎﻧﻮﻧﻲ‬
‫‪Sig. (2-‬‬ ‫‪.095‬‬ ‫‪.760‬‬ ‫‪.013‬‬ ‫‪.381‬‬ ‫‪.170‬‬ ‫‪.826‬‬ ‫‪.052‬‬ ‫‪.185‬‬ ‫‪.832‬‬ ‫‪.589 .010‬‬
‫اﻟﺬي‬
‫)‪tailed‬‬
‫ﯾﻨﻈﻢ‬
‫اﺳﺘﺨﺪام‬
‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫ﺗﻜﻨﻮﻟﻮج‬
‫ﯾﺎ‬
‫اﻟﻤﻌﻠﻮﻣﺎ‬
‫ت‬
‫اﻟﻤﺤﺎﺳﺒﻲ‬
‫ة‬

‫ﻟﺪﯾﻜﻢ‬ ‫‪Pearson‬‬ ‫‪-.088-‬‬ ‫‪.083‬‬ ‫*‪.367‬‬ ‫‪1 -.134- -.147-‬‬ ‫‪.141‬‬ ‫‪.046‬‬ ‫‪.197‬‬ ‫‪.179‬‬ ‫*‪.108 .323‬‬
‫ﻣﻌﺮﻓﺔ‬ ‫‪Correlati‬‬
‫ﻣﺴﺒﻘﺔ‬ ‫‪on‬‬
‫ﺣﻮل‬
‫‪Sig. (2-‬‬ ‫‪.564‬‬ ‫‪.588‬‬ ‫‪.013‬‬ ‫‪.380‬‬ ‫‪.336‬‬ ‫‪.354‬‬ ‫‪.766‬‬ ‫‪.196‬‬ ‫‪.240‬‬ ‫‪.479 .031‬‬
‫اﻟﻤﺨﺎطﺮ‬
‫)‪tailed‬‬
‫اﻟﻤﺮﺗﺒﻄﺔ‬
‫ﺑﺘﻜﻨﻮﻟﻮج‬
‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫ﯾﺎ‬
‫اﻟﻤﻌﻠﻮﻣﺎ‬
‫ت‬
‫اﻟﻤﺤﺎﺳﺒﻲ‬
‫ة‬

‫اذا ﻛﺎن‬ ‫‪Pearson‬‬ ‫*‪.374‬‬ ‫‪.157‬‬ ‫‪.134 -.134-‬‬ ‫‪1 -.059-‬‬ ‫**‪.327* .419‬‬ ‫*‪.307‬‬ ‫*‪.341‬‬ ‫*‪.080 .524‬‬
‫*‬
‫ھﻨﺎك‬ ‫‪Correlati‬‬
‫ﺧﻠﻞ او‬ ‫‪on‬‬
‫ﺗﻌﻘﯿﺪ ﻓﻲ‬
‫‪Sig. (2-‬‬ ‫‪.011‬‬ ‫‪.303‬‬ ‫‪.381‬‬ ‫‪.380‬‬ ‫‪.699‬‬ ‫‪.028‬‬ ‫‪.004‬‬ ‫‪.040‬‬ ‫‪.022‬‬ ‫‪.601 .000‬‬
‫ﺗﻜﻨﻮﻟﻮج‬
‫)‪tailed‬‬
‫ﯾﺎ‬

‫‪86‬‬
‫اﻟﻤﻌﻠﻮﻣﺎ‬ ‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫ت ﯾﺘﻢ‬
‫اﻻﺳﺘﻌﺎﻧﺔ‬
‫ﺑﺨﺒﯿﺮ ﻓﻲ‬
‫ھﺬا‬
‫اﻟﻤﺠﺎل‬

‫ﻛﻔﺎءة‬ ‫‪Pearson‬‬ ‫‪.124‬‬ ‫‪.228 -.208- -.147- -.059-‬‬ ‫‪1‬‬ ‫*‪.335‬‬ ‫‪.208‬‬ ‫‪.000 -.091-‬‬ ‫*‪.247 .318‬‬
‫وﺧﺒﺮة‬ ‫‪Correlati‬‬
‫اﻟﻤﺪﻗﻖ‬ ‫‪on‬‬
‫اﻟﺨﺎرﺟﻲ‬
‫‪Sig. (2-‬‬ ‫‪.416‬‬ ‫‪.132‬‬ ‫‪.170‬‬ ‫‪.336‬‬ ‫‪.699‬‬ ‫‪.025‬‬ ‫‪.170‬‬ ‫‪.997‬‬ ‫‪.553‬‬ ‫‪.102 .033‬‬
‫ﻓﻲ‬
‫)‪tailed‬‬
‫ﺗﻜﻨﻮﻟﻮج‬
‫ﯾﺎ‬
‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫اﻟﻤﻌﻠﻮﻣﺎ‬
‫ت‬
‫اﻟﻤﺤﺎﺳﺒﻲ‬
‫ة ﺗﻜﻮن‬
‫ﺣﺴﺐ‬
‫ﻣﺪة‬
‫وﺳﻨﻮات‬
‫ﻋﻤﻠﮫ ﻓﻲ‬
‫ھﺬا‬
‫اﻟﻤﻨﺼﺐ‬

‫ﻋﻤﻠﯿﺔ‬ ‫‪Pearson‬‬ ‫‪.236‬‬ ‫*‪.314‬‬ ‫‪.034‬‬ ‫‪.141‬‬ ‫*‪.327‬‬ ‫*‪.335‬‬ ‫**‪1 .475** .481‬‬ ‫*‪.369‬‬ ‫*‪.268 .728‬‬
‫*‬
‫‪ Correlati‬اﻟﺘﺨﻄﯿﻂ‬
‫ﻟﻌﻤﻠﯿﺔ‬ ‫‪on‬‬
‫اﻟﻤﺮاﺟﻌﺔ‬
‫‪Sig. (2-‬‬ ‫‪.118‬‬ ‫‪.036‬‬ ‫‪.826‬‬ ‫‪.354‬‬ ‫‪.028‬‬ ‫‪.025‬‬ ‫‪.001‬‬ ‫‪.001‬‬ ‫‪.013‬‬ ‫‪.075 .000‬‬
‫ﺗﻜﻮن‬
‫)‪tailed‬‬
‫اﺳﮭﻞ‬
‫ﻋﻨﺪ‬
‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫اﺳﺘﺨﺪام‬
‫ﺗﻜﻨﻮﻟﻮج‬
‫ﯾﺎ‬
‫اﻟﻤﻌﻠﻮﻣﺎ‬
‫ت‬
‫اﻟﻤﺤﺎﺳﺒﻲ‬
‫ة‬

‫اﺳﺘﺨﺪام‬ ‫‪Pearson‬‬ ‫*‪.336‬‬ ‫‪.056‬‬ ‫‪.292‬‬ ‫**‪.046 .419‬‬ ‫**‪.208 .475‬‬ ‫‪1‬‬ ‫*‪.366‬‬ ‫‪.208‬‬ ‫*‪.314* .668‬‬
‫*‬
‫ﺗﻜﻨﻮﻟﻮج‬ ‫‪Correlati‬‬
‫ﯾﺎ‬ ‫‪on‬‬
‫اﻟﻤﻌﻠﻮﻣﺎ‬
‫‪Sig. (2-‬‬ ‫‪.024‬‬ ‫‪.717‬‬ ‫‪.052‬‬ ‫‪.766‬‬ ‫‪.004‬‬ ‫‪.170‬‬ ‫‪.001‬‬ ‫‪.013‬‬ ‫‪.170‬‬ ‫‪.036 .000‬‬
‫ت‬
‫)‪tailed‬‬
‫اﻟﻤﺤﺎﺳﺒﻲ‬

‫‪87‬‬
‫ة ﻓﻲ‬ ‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫ﻋﻤﻠﯿﺔ‬
‫اﻟﺘﺪﻗﯿﻖ‬
‫ﯾﻌﻄﻲ‬
‫اﻓﻀﻞ‬
‫اﻟﻨﺘﺎﺋﺞ‬

‫ﺗﻜﻨﻮﻟﻮج‬ ‫‪Pearson‬‬ ‫*‪.319‬‬ ‫‪.048‬‬ ‫‪.201‬‬ ‫‪.197‬‬ ‫*‪.307‬‬ ‫**‪.000 .481‬‬ ‫*‪.366‬‬ ‫**‪1 .543‬‬ ‫*‪.300* .682‬‬
‫*‬
‫ﯾﺎ‬ ‫‪Correlati‬‬
‫اﻟﻤﻌﻠﻮﻣﺎ‬ ‫‪on‬‬
‫ت‬
‫‪Sig. (2-‬‬ ‫‪.033‬‬ ‫‪.756‬‬ ‫‪.185‬‬ ‫‪.196‬‬ ‫‪.040‬‬ ‫‪.997‬‬ ‫‪.001‬‬ ‫‪.013‬‬ ‫‪.000‬‬ ‫‪.046 .000‬‬
‫اﻟﻤﺤﺎﺳﺒﻲ‬
‫)‪tailed‬‬
‫ة ﺗﻘﻠﺺ‬
‫اﻟﻮﻗﺖ‬
‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫واﻟﺠﮭﺪ‬
‫ﻓﻲ‬
‫اﺟﺮاء‬
‫اﻟﺘﺪﻗﯿﻖ‬

‫ﺗﻜﻨﻮﻟﻮج‬ ‫‪Pearson‬‬ ‫*‪.345‬‬ ‫‪.123‬‬ ‫‪.032‬‬ ‫‪.179‬‬ ‫‪.341* -.091-‬‬ ‫*‪.369‬‬ ‫**‪.208 .543‬‬ ‫‪1‬‬ ‫*‪.250 .584‬‬
‫*‬
‫ﯾﺎ‬ ‫‪Correlati‬‬
‫اﻟﻤﻌﻠﻮﻣﺎ‬ ‫‪on‬‬
‫ت‬
‫‪Sig. (2-‬‬ ‫‪.020‬‬ ‫‪.422‬‬ ‫‪.832‬‬ ‫‪.240‬‬ ‫‪.022‬‬ ‫‪.553‬‬ ‫‪.013‬‬ ‫‪.170‬‬ ‫‪.000‬‬ ‫‪.098 .000‬‬
‫اﻟﻤﺤﺎﺳﺒﻲ‬
‫)‪tailed‬‬
‫ة ﺗﻘﻠﻞ ﻣﻦ‬
‫ﺗﻜﺎﻟﯿﻒ‬
‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫ﻋﻤﻠﯿﺔ‬
‫اﻟﺘﺪﻗﯿﻖ‬

‫ﺗﺴﺎﻋﺪ‬ ‫‪Pearson‬‬ ‫‪.211 -.142- -.083-‬‬ ‫‪.108‬‬ ‫‪.080‬‬ ‫‪.247‬‬ ‫‪.268‬‬ ‫*‪.314‬‬ ‫*‪.300‬‬ ‫‪.250‬‬ ‫*‪1 .458‬‬
‫*‬
‫ﺗﻜﻨﻮﻟﻮج‬ ‫‪Correlati‬‬
‫ﯾﺎ‬ ‫‪on‬‬
‫اﻟﻤﻌﻠﻮﻣﺎ‬
‫‪Sig. (2-‬‬ ‫‪.163‬‬ ‫‪.353‬‬ ‫‪.589‬‬ ‫‪.479‬‬ ‫‪.601‬‬ ‫‪.102‬‬ ‫‪.075‬‬ ‫‪.036‬‬ ‫‪.046‬‬ ‫‪.098‬‬ ‫‪.002‬‬
‫ت‬
‫)‪tailed‬‬
‫اﻟﻤﺤﺎﺳﺒﻲ‬
‫ة اﻟﺮﻗﺎﺑﺔ‬ ‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫ﻋﻠﻰ‬
‫اﻟﻤﺴﺎﻋﺪ‬
‫ﯾﻦ‬
‫وﻣﮭﺎﻣﮭﻢ‬
‫وﻣﺴﺘﻮى‬
‫اﻧﺠﺎزھﻢ‬

‫أداء‬ ‫‪Pearson‬‬ ‫**‪.553‬‬ ‫*‪.321‬‬ ‫*‪.379‬‬ ‫**‪.323* .524‬‬ ‫**‪.318* .728** .668** .682** .584** .458‬‬ ‫‪1‬‬
‫اﻟﻤﺪﻗﻖ‬ ‫‪Correlati‬‬
‫‪ on‬اﻟﺨﺎرﺟﻲ‬

‫‪88‬‬
 Sig. (2- .000 .031 .010 .031 .000 .033 .000 .000 .000 .000 .002
tailed)

N 45 45 45 45 45 45 45 45 45 45 45 45

Correlation

Notes

Output Created 21-MAY-2023 00:29:59

Comments

Input Data C:\Users\lenovo\Documents\ELBAHITH

CENTER\Khenguaoui\DATA.sav

Active Dataset DataSet1

Filter <none>

Weight <none>

Split File <none>

N of Rows in Working Data File 45

Missing Value Handling Definition of Missing User-defined missing values are treated as
missing.

Cases Used Statistics for each pair of variables are

based on all the cases with valid data for
that pair.

Syntax CORRELATIONS

/VARIABLES=Q21 Q22 Q23 Q24 Q25

V3

/PRINT=TWOTAIL NOSIG

/MISSING=PAIRWISE.

Resources Processor Time 00:00:00.02

Elapsed Time 00:00:00.02

89
 ‫‪Correlations‬‬

‫اﺳﺘﺨﺪاﻣﻚ‬ ‫ﻣﺨﺎطﺮ ﺗﻌﻄﻞ ﻣﻦ ﻣﺨﺎطﺮ اﻟﻨﺎﺟﻤﺔ ﻣﻦ اھﻢ ﻣﺨﺎطﺮ‬

‫ﻟﺘﻜﻨﻮﻟﻮﺟﯿﺎ‬ ‫ﻋﺪم اﻟﻜﻔﺎءة اﻟﻤﮭﻨﯿﺔ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﯿﺎ‬ ‫ﻋﻦ اﺳﺘﺨﺪام‬ ‫اﻻﺟﮭﺰة‬
‫اﻟﻤﻌﻠﻮﻣﺎت‬ ‫ﻟﻤﻮظﻔﻲ اﻟﻤﺆﺳﺴﺎت‬ ‫اﻟﻤﻌﻠﻮﻣﺎت‬ ‫اﻟﻤﺆﺳﺴﺎت‬ ‫واﻧﻘﻄﺎع‬
‫اﻟﻤﺤﺎﺳﺒﯿﺔ‬ ‫ﻻﺳﺘﻌﻤﺎل ھﺬه‬ ‫ﻣﺨﺎطﺮ اﻟﺘﻼﻋﺐ‬ ‫ﻟﺘﻜﻨﻮﻟﻮﺟﯿﺎ‬ ‫اﻟﻜﮭﺮﺑﺎء ﻣﻦ‬ ‫ﻣﺨﺎطﺮ‬
‫ﺳﺎﻋﺪك ﻓﻲ‬ ‫اﻟﺘﻜﻨﻮﻟﻮﺟﯿﺎت ﻣﻦ‬ ‫ﺑﺎﻟﻤﻌﻠﻮﻣﺎت‬ ‫اﻛﺜﺮ اﻟﻤﺨﺎطﺮ اﻟﻤﻌﻠﻮﻣﺎت ﻣﺨﺎطﺮ‬ ‫ﺗﻜﻨﻮﻟﻮﺟﯿﺎ‬
‫اﻟﻤﺨﺎطﺮ اﻟﺘﻲ ﺗﮭﺪد ﺗﺤﺪﯾﺪ اﻟﻤﺨﺎطﺮ‬ ‫واﻟﻘﺪرة ﻋﻠﻰ‬ ‫اﻟﺘﻲ ﺗﻌﺮﻗﻞ ﻋﺪم ﺣﻤﺎﯾﺔ اﻟﺒﺮاﻣﺞ‬ ‫اﻟﻤﻌﻠﻮﻣﺎت‬
‫وﺗﻘﯿﯿﻤﮭﺎ ﻓﻲ‬ ‫ﻋﻤﻠﯿﺔ اﻟﺘﺪﻗﯿﻖ‬ ‫ﺗﻐﯿﯿﺮھﺎ ﻣﻦ ﻗﺒﻞ‬ ‫ﻣﻦ اﻟﻘﺮﺻﻨﺔ‬ ‫ﻋﻤﻠﯿﺔ اﻟﺘﺪﻗﯿﻖ‬ ‫ﻓﻲ ﻋﻤﻠﯿﺔ‬
‫ﻋﻤﻠﯿﺔ اﻟﺘﺪﻗﯿﻖ‬ ‫اﻟﺨﺎرﺟﻲ‬ ‫ﻋﺪة اﺷﺨﺎص‬ ‫واﻟﻔﯿﺮوﺳﺎت‬ ‫اﻟﺨﺎرﺟﻲ‬ ‫اﻟﺘﺪﻗﯿﻖ‬

‫اﺳﺘﺨﺪاﻣﻚ‬ ‫‪Pearson‬‬ ‫‪1‬‬ ‫‪.211‬‬ ‫‪.182‬‬ ‫‪.116‬‬ ‫*‪.374‬‬ ‫**‪.565‬‬

‫ﻟﺘﻜﻨﻮﻟﻮﺟﯿﺎ‬ ‫‪Correlation‬‬
‫اﻟﻤﻌﻠﻮﻣﺎت‬
‫اﻟﻤﺤﺎﺳﺒﯿﺔ ﺳﺎﻋﺪك‬ ‫‪Sig. (2-‬‬ ‫‪.164‬‬ ‫‪.231‬‬ ‫‪.446‬‬ ‫‪.011‬‬ ‫‪.000‬‬
‫ﻓﻲ ﺗﺤﺪﯾﺪ اﻟﻤﺨﺎطﺮ‬ ‫)‪tailed‬‬
‫وﺗﻘﯿﯿﻤﮭﺎ ﻓﻲ ﻋﻤﻠﯿﺔ‬ ‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫اﻟﺘﺪﻗﯿﻖ‬

‫ﻋﺪم اﻟﻜﻔﺎءة اﻟﻤﮭﻨﯿﺔ‬ ‫‪Pearson‬‬ ‫‪.211‬‬ ‫‪1‬‬ ‫*‪.294‬‬ ‫**‪.690‬‬ ‫‪.232‬‬ ‫**‪.735‬‬
‫ﻟﻤﻮظﻔﻲ اﻟﻤﺆﺳﺴﺎت‬ ‫‪Correlation‬‬
‫ﻻﺳﺘﻌﻤﺎل ھﺬه‬
‫اﻟﺘﻜﻨﻮﻟﻮﺟﯿﺎت ﻣﻦ‬ ‫‪Sig. (2-‬‬ ‫‪.164‬‬ ‫‪.050‬‬ ‫‪.000‬‬ ‫‪.126‬‬ ‫‪.000‬‬
‫اﻟﻤﺨﺎطﺮ اﻟﺘﻲ ﺗﮭﺪد‬ ‫)‪tailed‬‬
‫ﻋﻤﻠﯿﺔ اﻟﺘﺪﻗﯿﻖ‬ ‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫اﻟﺨﺎرﺟﻲ‬

‫ﻣﻦ اھﻢ ﻣﺨﺎطﺮ‬ ‫‪Pearson‬‬ ‫‪.182‬‬ ‫*‪.294‬‬ ‫‪1‬‬ ‫*‪.353‬‬ ‫‪.270‬‬ ‫**‪.625‬‬
‫ﺗﻜﻨﻮﻟﻮﺟﯿﺎ‬ ‫‪Correlation‬‬
‫اﻟﻤﻌﻠﻮﻣﺎت ﻣﺨﺎطﺮ‬
‫اﻟﺘﻼﻋﺐ ﺑﺎﻟﻤﻌﻠﻮﻣﺎت‬ ‫‪Sig. (2-‬‬ ‫‪.231‬‬ ‫‪.050‬‬ ‫‪.017‬‬ ‫‪.073‬‬ ‫‪.000‬‬
‫واﻟﻘﺪرة ﻋﻠﻰ ﺗﻐﯿﯿﺮھﺎ‬ ‫)‪tailed‬‬
‫ﻣﻦ ﻗﺒﻞ ﻋﺪة‬
‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫اﺷﺨﺎص‬

‫ﻣﻦ ﻣﺨﺎطﺮ اﻟﻨﺎﺟﻤﺔ‬ ‫‪Pearson‬‬ ‫‪.116‬‬ ‫**‪.690‬‬ ‫*‪.353‬‬ ‫‪1‬‬ ‫*‪.349‬‬ ‫**‪.759‬‬
‫ﻋﻦ اﺳﺘﺨﺪام‬ ‫‪Correlation‬‬
‫اﻟﻤﺆﺳﺴﺎت‬
‫ﻟﺘﻜﻨﻮﻟﻮﺟﯿﺎ‬ ‫‪Sig. (2-‬‬ ‫‪.446‬‬ ‫‪.000‬‬ ‫‪.017‬‬ ‫‪.019‬‬ ‫‪.000‬‬
‫اﻟﻤﻌﻠﻮﻣﺎت ﻣﺨﺎطﺮ‬ ‫)‪tailed‬‬
‫ﻋﺪم ﺣﻤﺎﯾﺔ اﻟﺒﺮاﻣﺞ‬
‫‪N‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬ ‫‪45‬‬
‫ﻣﻦ اﻟﻘﺮﺻﻨﺔ‬
‫واﻟﻔﯿﺮوﺳﺎت‬

‫‪90‬‬
‫ﻣﺨﺎطﺮ ﺗﻌﻄﻞ‬ Pearson .374* .232 .270 .349* 1 .653**
‫اﻻﺟﮭﺰة واﻧﻘﻄﺎع‬ Correlation
‫اﻟﻜﮭﺮﺑﺎء ﻣﻦ اﻛﺜﺮ‬
Sig. (2- .011 .126 .073 .019 .000
‫اﻟﻤﺨﺎطﺮ اﻟﺘﻲ ﺗﻌﺮﻗﻞ‬
tailed)
‫ﻋﻤﻠﯿﺔ اﻟﺘﺪﻗﯿﻖ‬
‫اﻟﺨﺎرﺟﻲ‬ N 45 45 45 45 45 45

‫ﻣﺨﺎطﺮ ﺗﻜﻨﻮﻟﻮﺟﯿﺎ‬ Pearson .565** .735** .625** .759** .653** 1

‫ اﻟﻤﻌﻠﻮﻣﺎت ﻓﻲ ﻋﻤﻠﯿﺔ‬Correlation
‫اﻟﺘﺪﻗﯿﻖ‬
Sig. (2- .000 .000 .000 .000 .000
tailed)

N 45 45 45 45 45 45

Regression

Notes

Output Created 21-MAY-2023 00:31:53

Comments

Input Data C:\Users\lenovo\Documents\ELBAHIT

H CENTER\Khenguaoui\DATA.sav

Active Dataset DataSet1

Filter <none>

Weight <none>

Split File <none>

N of Rows in Working Data File 45

Missing Value Handling Definition of Missing User-defined missing values are treated
as missing.

Cases Used Statistics are based on cases with no

missing values for any variable used.

91
Syntax REGRESSION

/MISSING LISTWISE

/STATISTICS COEFF OUTS R

ANOVA

/CRITERIA=PIN(.05) POUT(.10)

/NOORIGIN

/DEPENDENT V2

/METHOD=ENTER V1

/RESIDUALS DURBIN
HISTOGRAM(ZRESID)
NORMPROB(ZRESID)

/SAVE RESID.

Resources Processor Time 00:00:01.25

Elapsed Time 00:00:00.67

Memory Required 3680 bytes

Additional Memory Required for 640 bytes

Residual Plots

Variables Created or Modified RES_1 Unstandardized Residual

Variables Entered/Removeda

Model Variables Entered Variables Removed Method

1 ‫ﺍﻋﺘﻤﺎﺩ ﺍﳌﺆﺳﺴﺎﺕ ﻗﻴﺪ ﺍﻟﺘﺪﻗﻴﻖ ﻋﻠﻰ‬ . Enter

‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺤﺎﺳﺒﻴﺔ‬b

a. Dependent Variable: ‫أداء اﻟﻤﺪﻗﻖ اﻟﺨﺎرﺟﻲ‬

92
b. All requested variables entered.

Model Summaryb

Adjusted R Std. Error of Durbin-

Model R R Square Square the Estimate Watson

1 .286a .082 .060 .43751 1.018

a. Predictors: (Constant), ‫اﻋﺘﻤﺎد اﻟﻤﺆﺳﺴﺎت ﻗﯿﺪ اﻟﺘﺪﻗﯿﻖ ﻋﻠﻰ ﺗﻜﻨﻮﻟﻮﺟﯿﺎ اﻟﻤﻌﻠﻮﻣﺎت اﻟﻤﺤﺎﺳﺒﯿﺔ‬

b. Dependent Variable: ‫أداء اﻟﻤﺪﻗﻖ اﻟﺨﺎرﺟﻲ‬

ANOVAa

Sum of
Model Squares df Mean Square F Sig.

1 Regression .731 1 .731 3.821 .057b

Residual 8.231 43 .191

Total 8.962 44

a. Dependent Variable: ‫أداء اﻟﻤﺪﻗﻖ اﻟﺨﺎرﺟﻲ‬

b. Predictors: (Constant), ‫اﻋﺘﻤﺎد اﻟﻤﺆﺳﺴﺎت ﻗﯿﺪ اﻟﺘﺪﻗﯿﻖ ﻋﻠﻰ ﺗﻜﻨﻮﻟﻮﺟﯿﺎ اﻟﻤﻌﻠﻮﻣﺎت اﻟﻤﺤﺎﺳﺒﯿﺔ‬

Coefficientsa

Unstandardized Standardized
Coefficients Coefficients

Model B Std. Error Beta t Sig.

1 (Constant) 3.084 .478 6.446 .000

‫اﻋﺘﻤﺎد اﻟﻤﺆﺳﺴﺎت ﻗﯿﺪ اﻟﺘﺪﻗﯿﻖ ﻋﻠﻰ‬ .257 .131 .286 1.955 .057
‫ﺗﻜﻨﻮﻟﻮﺟﯿﺎ اﻟﻤﻌﻠﻮﻣﺎت اﻟﻤﺤﺎﺳﺒﯿﺔ‬

a. Dependent Variable: ‫أداء اﻟﻤﺪﻗﻖ اﻟﺨﺎرﺟﻲ‬

93
 Residuals Statisticsa

Minimum Maximum Mean Std. Deviation N

Predicted Value 3.6833 4.2544 4.0101 .12893 45

Residual -1.33774- .66226 .00000 .43251 45

Std. Predicted Value -2.535- 1.895 .000 1.000 45

Std. Residual -3.058- 1.514 .000 .989 45

a. Dependent Variable: ‫أداء اﻟﻤﺪﻗﻖ اﻟﺨﺎرﺟﻲ‬

Explore

Notes
Output Created 21-MAY-2023 00:33:32
Comments
Input Data C:\Users\lenovo\Documents\ELBA
HITH
CENTER\Khenguaoui\DATA.sav
Active Dataset DataSet1
Filter <none>
Weight <none>
Split File <none>
N of Rows in Working Data File 45
Missing Value Handling Definition of Missing User-defined missing values for
dependent variables are treated as
missing.
Cases Used Statistics are based on cases with
no missing values for any
dependent variable or factor used.
Syntax EXAMINE VARIABLES=RES_1
/PLOT BOXPLOT HISTOGRAM
NPPLOT
/COMPARE GROUPS
/STATISTICS DESCRIPTIVES
/CINTERVAL 95
/MISSING LISTWISE
/NOTOTAL.
Resources Processor Time 00:00:01.00
Elapsed Time 00:00:00.70

94
 Case Processing Summary

Cases

Valid Missing Total

N Percent N Percent N Percent

Unstandardized Residual 45 100.0% 0 0.0% 45 100.0%

Descriptives

Statistic Std. Error

Unstandardized Residual Mean .0000000 .06447498

95% Confidence Interval for Mean Lower Bound -.1299408-

Upper Bound .1299408

5% Trimmed Mean .0296198

Median .0363907

Variance .187

Std. Deviation .43251131

Minimum -1.33774-

Maximum .66226

Range 2.00000

Interquartile Range .47523

Skewness -1.171- .354

Kurtosis 1.694 .695

Tests of Normality

Kolmogorov-Smirnova Shapiro-Wilk

Statistic df Sig. Statistic df Sig.

Unstandardized Residual .120 45 .107 .913 45 .002

a. Lilliefors Significance Correction

95
 Independent Samples Test

Levene's Test for

Equality of
Variances t-test for Equality of Means
95% Confidence
Interval of the
Sig. (2- Mean Std. Error Difference
F Sig. t df tailed) Difference Difference Lower Upper
‫ ﻣﺨﺎطﺮ ﺗﻜﻨﻮﻟﻮﺟﯿﺎ‬Equal .137 .713 .056 43 .956 .01419 .25471 -.49949- .52787
‫اﻟﻤﻌﻠﻮﻣﺎت ﻓﻲ‬ variances
‫ﻋﻤﻠﯿﺔ اﻟﺘﺪﻗﯿﻖ‬ assumed

Equal .055 10.143 .957 .01419 .25764 -.55877- .58715

variances not
assumed

ANOVA

‫ﻣﺨﺎطﺮ ﺗﻜﻨﻮﻟﻮﺟﯿﺎ اﻟﻤﻌﻠﻮﻣﺎت ﻓﻲ ﻋﻤﻠﯿﺔ اﻟﺘﺪﻗﯿﻖ‬

Sum of Squares df Mean Square F Sig.

Between Groups 1.939 2 .970 2.481 .096

Within Groups 16.413 42 .391

Total 18.352 44

ANOVA

‫ﻣﺨﺎطﺮ ﺗﻜﻨﻮﻟﻮﺟﯿﺎ اﻟﻤﻌﻠﻮﻣﺎت ﻓﻲ ﻋﻤﻠﯿﺔ اﻟﺘﺪﻗﯿﻖ‬

Sum of Squares df Mean Square F Sig.

Between Groups .866 3 .289 .677 .571

Within Groups 17.486 41 .426

Total 18.352 44

96
 ANOVA

‫ﻣﺨﺎطﺮ ﺗﻜﻨﻮﻟﻮﺟﯿﺎ اﻟﻤﻌﻠﻮﻣﺎت ﻓﻲ ﻋﻤﻠﯿﺔ اﻟﺘﺪﻗﯿﻖ‬

Sum of Squares df Mean Square F Sig.

Between Groups 1.451 2 .726 1.803 .177

Within Groups 16.901 42 .402

Total 18.352 44

ANOVA

‫ﻣﺨﺎطﺮ ﺗﻜﻨﻮﻟﻮﺟﯿﺎ اﻟﻤﻌﻠﻮﻣﺎت ﻓﻲ ﻋﻤﻠﯿﺔ اﻟﺘﺪﻗﯿﻖ‬

Sum of Squares df Mean Square F Sig.

Between Groups 1.451 2 .726 1.803 .177

Within Groups 16.901 42 .402

Total 18.352 44

ANOVA

‫ﻣﺨﺎطﺮ ﺗﻜﻨﻮﻟﻮﺟﯿﺎ اﻟﻤﻌﻠﻮﻣﺎت ﻓﻲ ﻋﻤﻠﯿﺔ اﻟﺘﺪﻗﯿﻖ‬

Sum of Squares df Mean Square F Sig.

Between Groups .446 3 .149 .341 .796

Within Groups 17.906 41 .437

Total 18.352 44

97