العوامل المحددة-لجودة-وظيفة-المراجعة-الداخلية-فى-تحسين-جودة-حوكمة-الشركات-مع-دراسة-تطبيقية-سمير-كامل

1. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ١ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻟﺠﻭﺩﺓ‬ ‫ﺍﻟﻤﺤﺩﺩﺓ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬-‫ﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺩﻜﺘﻭﺭ‬/‫ﻋﻴﺴﻰ‬ ‫ﻤﺤﻤﺩ‬ ‫ﻜﺎﻤﻝ‬ ‫ﺴﻤﻴﺭ‬ ‫ﺍﻟﻤﺴﺎﻋﺩ‬ ‫ﻭﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬ ‫ﺃﺴﺘﺎﺫ‬ ‫ﺍﻟﺘﺠﺎﺭﺓ‬ ‫ﻜﻠﻴﺔ‬-‫ﺍﻹﺴﻜﻨﺩﺭﻴﺔ‬ ‫ﺠﺎﻤﻌﺔ‬ ١-‫ﻤﻘﺩﻤﺔ‬ ‫ﻋﺎﻡ‬ ‫ﻤﻨﺫ‬١٩٩٧‫ﻴ‬ ‫ﺍﻟﻌﺎﻟﻡ‬ ‫ﺃﺨﺫ‬ ،‫ﺍﻷﺴﻴﻭﻴﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻷﺯﻤﺔ‬ ‫ﺍﻨﻔﺠﺎﺭ‬ ‫ﻭﻤﻊ‬‫ﻨﻅـﺭﺓ‬ ‫ﻨﻅـﺭ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺠﺩﻴﺩﺓ‬.‫ﻜﺎﻨـﺕ‬ ‫ﺒﺄﻨﻬـﺎ‬ ‫ﻭﺼﻔﻬﺎ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺇﻟﻴﻬﺎ‬ ‫ﺍﻟﻤﺸﺎﺭ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻭﺍﻷﺯﻤﺔ‬ ‫ﺇﻟـﻰ‬ ‫ﺒـﺭﺯﺕ‬ ‫ﺍﻟﺘـﻰ‬ ‫ﺍﻟﻌﺩﻴﺩﺓ‬ ‫ﺍﻟﻤﺸﺎﻜﻝ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺤﻴﺙ‬ ،‫ﻭﺍﻟﺘﺸﺭﻴﻌﺎﺕ‬ ‫ﺍﻟﻤﺅﺴﺴﺎﺕ‬ ‫ﻓﻰ‬ ‫ﺜﻘﺔ‬ ‫ﺃﺯﻤﺔ‬ ‫ﻭﺤﺼـﻭﻝ‬ ،‫ﻭﺍﻷﺼـﺩﻗﺎﺀ‬ ‫ﻭﺍﻷﻗﺎﺭﺏ‬ ‫ﺍﻟﻤﻭﻅﻔﻴﻥ‬ ‫ﻤﻌﺎﻤﻼﺕ‬ ‫ﺘﺘﻀﻤﻥ‬ ‫ﺍﻷﺯﻤﺔ‬ ‫ﺃﺜﻨﺎﺀ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﻘﺩﻤﺔ‬ ‫ﻤﻥ‬ ‫ﻫﺎﺌﻠﺔ‬ ‫ﻤﺒﺎﻟﻎ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬‫ﻓﻴﻪ‬ ‫ﺤﺭﺼﺕ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻨﻔﺱ‬ ‫ﻓﻰ‬ ،‫ﺍﻷﺠﻝ‬ ‫ﻗﺼﻴﺭﺓ‬ ‫ﺍﻟﺩﻴﻭﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﺤﺎﺴﺒﻴ‬ ‫ﺒﺈﺨﻔﺎﺌﻬﺎ‬ ‫ﺍﻟﺩﻴﻭﻥ‬ ‫ﺒﻬﺫﻩ‬ ‫ﺍﻟﻤﺴﺎﻫﻤﻴﻥ‬ ‫ﻤﻌﺭﻓﺔ‬ ‫ﻋﺩﻡ‬ ‫ﻋﻠﻰ‬.‫ﺍﻷﺨﻴـﺭﺓ‬ ‫ﺍﻷﺤـﺩﺍﺙ‬ ‫ﺃﻥ‬ ‫ﻜﻤﺎ‬ ‫ﺸﺭﻜﺔ‬ ‫ﺒﺈﻓﻼﺱ‬ ‫ﺀ‬‫ﺍﺒﺘﺩﺍ‬"‫ﺍﻨﺭﻭﻥ‬"‫ﺒﻭﻀـﻭﺡ‬ ‫ﺃﻅﻬـﺭ‬ ،‫ﺍﻟﻜﺒﻴـﺭﺓ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻤﻥ‬ ‫ﻭﻏﻴﺭﻫﺎ‬ ‫ﻟﻠﻁﺎﻗﺔ‬ ‫ﺍﻋﺘﺒ‬ ‫ﺍﻟﻤﻌﺘﺎﺩ‬ ‫ﻤﻥ‬ ‫ﻜﺎﻥ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺩﻭﻝ‬ ‫ﻓﻰ‬ ‫ﺤﺘﻰ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺃﻫﻤﻴﺔ‬‫ﻤﺎﻟﻴـﺔ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﺴـﻭﺍﻗ‬ ‫ﺎﺭﻫـﺎ‬ ‫ﺍﻟﻜﻤﺎﻝ‬ ‫ﻤﻥ‬ ‫ﻗﺭﻴﺒﺔ‬.‫ﺇﻟﻰ‬ ‫ﺍﻷﻤﺭﻴﻜﻰ‬ ‫ﺍﻟﺸﻴﻭﺥ‬ ‫ﻤﺠﻠﺱ‬ ‫ﻫﺫﺍ‬ ‫ﻭﺩﻓﻊ‬‫ﻗﺎﻨﻭﻥ‬ ‫ﺇﺼﺩﺍﺭ‬"Sarbanes Oxley"‫ﻋﺎﻡ‬٢٠٠٢‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻴﻬﺩﻑ‬ ‫ﻭﺍﻟﺫﻯ‬ ،. ‫ﻤﻤﺜﻠ‬ ‫ﺒﻬﺎ‬ ‫ﻴﻘﻭﻡ‬ ‫ﺍﻟﺘﻰ‬ ‫ﻭﺍﻷﻨﺸﻁﺔ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻭﺘﺘﻀﻤﻥ‬‫ﻭ‬‫ﺃﺼﺤﺎﺏ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺒﻐﺭﺽ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﺒﺎﻟﺘﻨﻅﻴﻡ‬ ‫ﺍﻟﻤﺼﺎﻟﺢ‬‫ﺍﻟﻤﺨﺎﻁﺭ‬‫ﻗﻴﺎﻡ‬ ‫ﻭﻀﻤﺎﻥ‬‫ﺍﻹﺩﺍﺭﺓ‬‫ﺒﺘﻁﺒﻴﻕ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻫﺫﻩ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻠﺘﻐﻠﺏ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬.‫ﺍﻟﻔﻌﺎﻟﺔ‬ ‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﻭﺘﺅﺩﻯ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﺩﻗﺔ‬ ‫ﻀﻤﺎﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻟﻠﺸﺭﻜﺎﺕ‬-‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻋﻥ‬ ‫ﻜﺎﻟﺘﻘﺭﻴﺭ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻨﺘﺎﺌﺞ‬ ‫ﻋﻥ‬ ‫ﻭﺍﻟﺘﻘﺭﻴﺭ‬-‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻭﻓﻌﺎﻟﻴﺔ‬)IIA, 2003a.(‫ﻜﻤﺎ‬ ‫ﺘﺅﺩﻯ‬‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬‫ﻤﻜﺎﻓﺤﺔ‬ ،‫ﻭﺍﻟﻤﺤﻠﻴﺔ‬ ‫ﺍﻷﺠﻨﺒﻴﺔ‬ ‫ﺍﻻﺴﺘﺜﻤﺎﺭﺍﺕ‬ ‫ﺠﺫﺏ‬ ،‫ﺍﻟﻤﺎﻝ‬ ‫ﺭﺃﺱ‬ ‫ﺘﻜﻠﻔﺔ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﺇﻟﻰ‬ ‫ﺨﺎﺹ‬ ‫ﺒﺸﻜﻝ‬ ‫ﺃﻫﻤﻴﺘﻬﺎ‬ ‫ﻤﻥ‬ ‫ﻴﺯﻴﺩ‬ ‫ﻤﻤﺎ‬ ،‫ﻟﻠﺨﺎﺭﺝ‬ ‫ﺍﻷﻤﻭﺍﻝ‬ ‫ﺭﺅﻭﺱ‬ ‫ﻫﺭﻭﺏ‬ ‫ﻤﻥ‬ ‫ﻭﺍﻟﺤﺩ‬ ،‫ﺍﻟﻔﺴﺎﺩ‬ ‫ﻤﺼﺭ‬ ‫ﺒﻴﻨﻬﺎ‬ ‫ﻤﻥ‬ ‫ﻭﺍﻟﺘﻰ‬ ‫ﺍﻟﻨﺎﻤﻴﺔ‬ ‫ﻟﻠﺩﻭﻝ‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬. 2. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٢ ‫ﺃﺴ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺃﺭﺒﻌﺔ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻤﻤﺎﺭﺴﺔ‬ ‫ﻭﻴﺘﻡ‬‫ﻋﻼﻗـﺎﺕ‬ ‫ﺘﺭﺒﻁﻬﺎ‬ ‫ﺎﺴﻴﺔ‬ ‫ﻫﻰ‬ ‫ﺘﻌﺎﻭﻨﻴﺔ‬:‫ﺍﻟﻤﺭﺍﺠﻌـﺔ‬ ‫ﻭﻭﻅﻴﻔـﺔ‬ ،‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﺠﻠﺱ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ،‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬)IIA, 2003a.(‫ﺘﺤﺴـﻴﻥ‬ ‫ﻓﻰ‬ ‫ﺘﺴﻬﻡ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺩﺍﺨـﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠـﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﻭﻴﻤﻜﻥ‬ ،‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺘﻌﺎﻭﻨﻴﺔ‬ ‫ﻋﻼﻗﺎﺘﻬﺎ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺒﺩﻋﻤﻬﺎ‬ ‫ﻭﺫﻟﻙ‬‫ﺍﻟﺸـﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﺩﻭﺭﻫﺎ‬ ‫ﺃﺩﺍﺀ‬ ‫ﻓﻰ‬ ‫ﺍﻷﻁﺭﺍﻑ‬ ‫ﻟﻬﺫﻩ‬.‫ﺃﻜﺩﺘـﻪ‬ ‫ﻤـﺎ‬ ‫ﻭﻫـﺫﺍ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬)‫ﺍﻟﻤﺜـﺎﻝ‬ ‫ﺴـﺒﻴﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻨﻅﺭ‬:Schneider and Wilner, 1990; Hansen, 1997; Antoine, 2004; O'Leary and Stewart, 2007(‫ﺤﻴـﺙ‬ ، ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻴﺠﺎﺒﻲ‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺃﺸﺎﺭﺕ‬‫ﻴﺘﻤﺜﻝ‬‫ﻓﻰ‬ ‫ﺍﻷﺩﺍﺀ‬ ‫ﻓﻌﺎﻟﻴﺔ‬ ‫ﻭﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬. ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﺘﻐﻴﺭﺕ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺩﻭﺭ‬ ‫ﺘﻐﻴﺭ‬ ‫ﻭﻤﻊ‬ ‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺒﺄﻁﺭﺍﻑ‬ ‫ﻋﻼﻗﺎﺘﻬﺎ‬‫ﺍﻷﺨﺭﻯ‬)Antoine, 2004.(‫ﺍﻟﻜﺘﺎﺒﺎﺕ‬ ‫ﻓﺄﺸﺎﺭﺕ‬ ‫ﺍﻟﻌﻤﻠ‬ ‫ﻭﺍﻟﻤﻤﺎﺭﺴﺎﺕ‬ ،‫ﺍﻟﻘﻭﺍﻨﻴﻥ‬ ،‫ﺍﻹﺭﺸﺎﺩﺍﺕ‬ ‫ﺘﻨﺎﻭﻟﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬‫ﻋﻼﻗﺎﺕ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺔ‬ ‫ﺍﻟﺜﻼﺙ‬ ‫ﻭﺍﻷﻁﺭﺍﻑ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﻤﻼﺌﻤﺔ‬ ‫ﺘﻌﺎﻭﻨﻴﺔ‬‫ﺍﻷﺨﺭﻯ‬‫ﻋﻥ‬ ‫ﺍﻟﻤﺴﺌﻭﻟﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬.‫ﺘﺘﻔﺎﻋﻝ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻜﻴﻔﻴﺔ‬ ‫ﻓﻬﻡ‬ ‫ﻨﺤﻭ‬ ‫ﺍﻟﺤﺎﺠﺔ‬ ‫ﺯﺍﺩﺕ‬ ‫ﻓﻘﺩ‬ ‫ﻋﻠﻴﻪ‬ ‫ﺀ‬‫ﻭﺒﻨﺎ‬ ‫ﻤﻥ‬ ‫ﻜﻝ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻬﺎ‬:‫ﻭﺍﻟﻤﺭﺍﺠ‬ ،‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﺠﻠﺱ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬‫ﻊ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺒﻐﺭﺽ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬)Tapestry Networks, 2004; Abbott et al. 2007.( ‫ﺩﻭﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻟﻭﻅﻴﻔﺔ‬‫ﻫﺎﻡ‬‫ﺍﻟﻤﻨﺸﺂﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻷﺭﺒﻌﻴﻨﻴﺎﺕ‬ ‫ﺃﻭﺍﺌﻝ‬ ‫ﻤﻨﺫ‬)Moeller, 2004(‫ﻤﺭﻭﺭ‬ ‫ﻤﻊ‬ ‫ﻨﻁﺎﻗﻪ‬ ‫ﻭﺍﺘﺴﻊ‬ ‫ﺍﻟﺩﻭﺭ‬ ‫ﻫﺫﺍ‬ ‫ﺘﻁﻭﺭ‬ ‫ﻭﻗﺩ‬ ، ‫ﺍﻟﺯﻤﻥ‬.‫ﻨﺸﺎﻁ‬ ‫ﻓﻴﺘﻀﻤﻥ‬‫ﻤﻥ‬ ‫ﺍﻟﺘﺤﻘﻕ‬ ،‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺘﻘﺩﻴﺭ‬ ‫ﺍﻟﻴﻭﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺇﻁﺎﺭ‬ ‫ﻓﻰ‬ ‫ﹰ‬‫ﺓ‬‫ﻤﺒﺎﺸﺭ‬ ‫ﺘﻘﻊ‬ ‫ﻭﻜﻠﻬﺎ‬ ،‫ﺍﻻﻟﺘﺯﺍﻡ‬ ‫ﻤﺩﻯ‬ ‫ﻭﺍﺨﺘﺒﺎﺭﺍﺕ‬ ،‫ﺍﻟﺭﻗﺎﺒﻴﺔ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬)Hermanson and Rittenberg, 2003.(‫ﻭﻅﻴﻔﺔ‬ ‫ﺩﻭﺭ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺯﺍﺩﺕ‬ ‫ﻭﻗﺩ‬ ‫ﻗﺎﻨﻭﻥ‬ ‫ﻓﺭﻀﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺠﺩﻴﺩﺓ‬ ‫ﺍﻟﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬"SarbanesOxley Act of 2002"‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻋﻠﻰ‬. 3. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٣ ‫ﻗﺎﻨﻭﻥ‬ ‫ﺃﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺭﻏﻡ‬ ‫ﻭﻋﻠﻰ‬"SarbanesOxley Act of 2002"‫ﺒﺸﻜﻝ‬ ‫ﻴﺤﺩﺩ‬ ‫ﻟﻡ‬ ‫ﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﺘﻭﺴﻴﻊ‬ ‫ﺃﻥ‬ ‫ﺇﻻ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺩﻭﺭ‬ ‫ﻗﺎﻁﻊ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﻴﻘﺘﻀﻰ‬ ‫ﻭﺍﻹﺩﺍﺭﺓ‬ ،‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﻤﻥ‬ ‫ﻟﻜﻝ‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬ ‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺭﺍﺒﻌ‬ ‫ﹰ‬‫ﺎ‬‫ﻁﺭﻓ‬ ‫ﺒﺎﻋﺘﺒﺎﺭﻫﺎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺩﻭﺭ‬ ‫ﺘﻭﺴﻴﻊ‬.‫ﻓﻌﻝ‬ ‫ﺭﻗﻡ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﺃﻟﺯﻡ‬ ‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬٣٠٢‫ﻗﺎﻨﻭﻥ‬ ‫ﻤﻥ‬" SarbanesOxley Act of 2002 " ‫ﺍﻟﺴﻨﻭﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﻓﻰ‬ ‫ﺍﻹﻓﺼﺎﺡ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻭﺁﻟﻴﺎﺕ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻓﻌﺎﻟﻴﺔ‬ ‫ﻤﻥ‬ ‫ﺒﺎﻟﺘﺤﻘﻕ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺍﻟﺴﻨﻭﻴﺔ‬ ‫ﻭﺭﺒﻊ‬.‫ﺍﻟﻘﺴ‬ ‫ﻭﺃﻟﺯﻡ‬‫ﺭﻗﻡ‬ ‫ﻡ‬٤٠٤‫ﻭﺍﻟﺘﻘﺭﻴﺭ‬ ،‫ﺘﻘﻴﻴﻡ‬ ،‫ﺒﺘﻭﺜﻴﻕ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺍﻟﻘﺎﻨﻭﻥ‬ ‫ﺫﺍﺕ‬ ‫ﻤﻥ‬ ‫ﻭﺇﺒﺩﺍﺀ‬ ‫ﺒﺘﻘﻴﻴﻡ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻭﺃﻟﺯﻡ‬ ،‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻓﻌﺎﻟﻴﺔ‬ ‫ﻋﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻓﻰ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺘﺘﺒﻌﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﺒﺸﺄﻥ‬ ‫ﺍﻟﺭﺃﻯ‬.‫ﺍﻟﻘﺴﻡ‬ ‫ﻭﺃﻟﺯﻡ‬‫ﺭﻗﻡ‬ ٣٠١‫ﺒﺭﻨﺎﻤ‬ ‫ﺒﺈﻋﺩﺍﺩ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬‫ﺇﻨﺫﺍﺭ‬ ‫ﺞ‬)Whistleblower Program(‫ﻋﻠﻰ‬ ‫ﻴﻌﻤﻝ‬ ‫ﺃﻟﺯﻤ‬ ‫ﺒﻴﻨﻤﺎ‬ ،‫ﺍﻟﻤﺤﺘﻤﻠﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﺸﺎﻜﻝ‬ ‫ﻋﻥ‬ ‫ﺍﻟﺘﻘﺭﻴﺭ‬‫ﻬﺎ‬‫ﺍﻟﻘﺴﻡ‬‫ﺭﻗﻡ‬٤٠٦ ‫ﻤﺩﻯ‬ ‫ﻋﻥ‬ ‫ﺒﺎﻹﻓﺼﺎﺡ‬‫ﺍﻻﻟﺘﺯﺍﻡ‬‫ﺒ‬‫ﺍﻷﺨﻼﻗﻴﺔ‬ ‫ﺎﻟﻘﻭﺍﻋﺩ‬. ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺩﻭﺭ‬ ‫ﺘﻭﺴﻴﻊ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺠﺩﻴﺩﺓ‬ ‫ﺍﻟﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﺃﺩﺕ‬ ‫ﻭﻗﺩ‬ ‫ﻫ‬ ‫ﻤﻘﺎﺒﻠﺔ‬ ‫ﻟﻐﺭﺽ‬ ‫ﺍﻟﻤﻨﺸﺂﺕ‬ ‫ﺩﻋﻡ‬‫ﻟﺠﻨﺔ‬ ‫ﺘﺘﻭﻗﻊ‬ ‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬ ‫ﻓﻌﻠﻰ‬ ،‫ﺍﻹﻟﺯﺍﻤﻴﺔ‬ ‫ﺍﻟﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﺫﻩ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺘﺒﻠﻐﻬﺎ‬‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺘﺒﺫﻟﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺒﺎﻟﺠﻬﻭﺩ‬ ‫ﺒﺄﻭﻝ‬ ‫ﹰ‬‫ﻻ‬‫ﺃﻭ‬ ‫ﺭﻗﻡ‬ ‫ﺍﻟﻘﺴﻡ‬ ‫ﻤﻊ‬ ‫ﻟﻠﺘﻤﺸﻰ‬٣٠١‫ﻭ‬٤٠٦‫ﺍﻹﻨﺫﺍﺭ‬ ‫ﺒﺭﻨﺎﻤﺞ‬ ‫ﻓﻰ‬ ‫ﻭﺍﻟﻤﺸﺎﺭﻜﺔ‬.‫ﻤﻥ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻭﺘﺘﻭﻗﻊ‬ ‫ﺍﺨﺘﺒﺎ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺸﺎﺭﻜﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﻴﺘﻁﻠﺒﻪ‬ ‫ﻟﻤﺎ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺭ‬ ‫ﺭﻗﻡ‬ ‫ﺍﻟﻘﺴﻡ‬٤٠٤.‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺍﺨﺘﺒﺎﺭﺍﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻴﻌﺘﻤﺩ‬ ‫ﻭﻗﺩ‬ ‫ﺍﻟﻤﺘﻜﺎﻤﻠﺔ‬ ‫ﺒﺎﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻴﺴﻤﻰ‬ ‫ﻤﺎ‬ ‫ﺘﻁﺒﻴﻕ‬ ‫ﻋﻨﺩ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﺠﺭﻴﻬﺎ‬ )Integrated Audit(‫ﺭﻗﻡ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻌﻴﺎﺭ‬ ‫ﻴﺘﻁﻠﺒﻬﺎ‬ ‫ﻭﺍﻟﺘﻰ‬)٢()PCAOB, 2004.( ‫ﻜﻜﻝ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻨﺎﻓﺫﺓ‬ ‫ﺒﺄﻨﻬﺎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻭﺼﻑ‬ ‫ﻭﻴﻤﻜﻥ‬ )Tapestry Networks, 2004(‫ﺍﻹﺩﺍﺭﺓ‬ ‫ُﺫﻥ‬‫ﺃ‬‫ﻭ‬ ‫ﻋﻴﻥ‬ ‫ﺃﻨﻬﺎ‬ ‫ﻜﻤﺎ‬ ،)Sawyer, 1973.( ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻓﺎﻥ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬‫ﻭ‬‫ﺍﻟﻤﻨﻅﻤﺔ‬ ‫ﺃﻨﺤﺎﺀ‬ ‫ﻜﺎﻓﺔ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺼﻭﻟﻬﺎ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬‫ﺘﻜﻭﻥ‬ ‫ﺍ‬ ‫ﺍﻷﻁﺭﺍﻑ‬ ‫ﺩﻋﻡ‬ ‫ﻤﻥ‬ ‫ﻴﻤﻜﻨﻬﺎ‬ ‫ﻓﺭﻴﺩ‬ ‫ﻤﻭﻗﻊ‬ ‫ﻓﻰ‬‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﺤﻭﻜﻤﺔ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﻟﺜﻼﺙ‬.‫ﻴﺠﻌﻠﻨﺎ‬ ‫ﻭﻫﺫﺍ‬ ،‫ﺒﺎﻟﺘﻨﻅﻴﻡ‬ ‫ﺍﻟﻤﺼﻠﺤﺔ‬ ‫ﺃﺼﺤﺎﺏ‬ ‫ﺍﻷﻁﺭﺍﻑ‬ ‫ﻟﻜﺎﻓﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﺩﻭﻯ‬ ‫ﻟﻀﻤﺎﻥ‬ ‫ﺃﻨﻪ‬ ‫ﻨﻘﻭﻝ‬ 4. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٤ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻤﺴﺌﻭﻟﺔ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻷﻁﺭﺍﻑ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﺘﻜﺎﻤﻝ‬ ‫ﺃﻥ‬ ‫ﻴﺠﺏ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬)Vallario, 2003.(‫ﻭ‬‫ﻗﻭﻴﺔ‬ ‫ﺃﺩﺍﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻜﻭﻥ‬ ‫ﻟﻜﻰ‬‫ﻟﺩﻋﻡ‬ ‫ﺍﻟﺠﻭﺩﺓ‬ ‫ﻤﻥ‬ ‫ﻤﻼﺌﻡ‬ ‫ﺒﻤﺴﺘﻭﻯ‬ ‫ﺘﺘﻤﻴﺯ‬ ‫ﺃﻥ‬ ‫ﻴﺠﺏ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﺤﻭﻜﻤﺔ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻷﻁﺭﺍﻑ‬.‫ﻭﻫﺫﺍ‬ ‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺒﺄﻁﺭﺍﻑ‬ ‫ﻋﻼﻗﺎﺘﻬﺎ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺅﺜﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺃﻥ‬ ‫ﻴﻌﻨﻰ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺘﺄﺜﺭ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ،‫ﺍﻷﺨﺭﻯ‬.‫ﻫﺫﺍ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻠﻌﺏ‬ ‫ﻭﻟﻜﻰ‬ ‫ﻴﻨﺒﻐﻰ‬ ،‫ﺍﻟﻤﺤﻭﺭﻯ‬ ‫ﺍﻟﺩﻭﺭ‬‫ﺨﺼﺎﺌﺹ‬ ‫ﻓﻴﻬﺎ‬ ‫ﻴﺘﻭﺍﻓﺭ‬ ‫ﺃﻥ‬‫ﻋﻭﺍﻤﻝ‬ ‫ﺃﻭ‬‫ﺘﺤﺴﻴﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺅﺩﻯ‬ ‫ﻤﻌﻴﻨﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺒﺎﻟﺘﺒﻌﻴﺔ‬ ‫ﻴﻨﻌﻜﺱ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻷﺨﺭﻯ‬ ‫ﺒﺎﻷﻁﺭﺍﻑ‬ ‫ﻋﻼﻗﺎﺘﻬﺎ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ،‫ﺠﻭﺩﺘﻬﺎ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬. ‫ﺇﻟﻰ‬ ‫ﺍﻟﻨﻅﺭﻯ‬ ‫ﺸﻘﻬﺎ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺤﺎﻟﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻭﺘﻬﺩﻑ‬‫ﻋﻠﻰ‬ ‫ﺍﻟﻭﻗﻭﻑ‬‫ﺍﻟ‬‫ﻌﻭﺍﻤﻝ‬ ‫ﻟ‬ ‫ﺍﻟﻤﺤﺩﺩﺓ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬،‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺍﻗﺘﺭﺤﺘﻪ‬ ‫ﻤﻤﺎ‬ ‫ﺒﺎﺴﺘﺨﻼﺼﻬﺎ‬ ‫ﻭﺫﻟﻙ‬ ‫ﺍﻗﺘﺭﺤﺘﻪ‬ ‫ﻤﺎ‬ ‫ﺨﻼﻝ‬ ‫ﻭﻤﻥ‬ ،‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﻤﺅﺴﺴﺎﺕ‬ ‫ﺃﺼﺩﺭﺘﻬﺎ‬‫ﺍﻟﻜﺘﺎﺒﺎﺕ‬‫ﺍﻟﻤﺠﺎﻝ‬ ‫ﻫﺫﺍ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬. ‫ﺇﻟﻰ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻰ‬ ‫ﺍﻟﺸﻕ‬ ‫ﻭﻴﻬﺩﻑ‬‫ﺘﻠﻙ‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﺍﺨﺘﺒﺎﺭ‬‫ﺍﻟﻌﻭﺍﻤﻝ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﻭ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬‫ﺍﻟﺩﺍﺨ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻟﺠﻭﺩﺓ‬ ‫ﻜﺎﻥ‬ ‫ﺇﺫﺍ‬ ‫ﻤﻤﺎ‬ ‫ﹰ‬‫ﺎ‬‫ﻋﻤﻠﻴ‬ ‫ﺍﻟﺘﺤﻘﻕ‬‫ﺩﻭﺭ‬ ‫ﻠﻴﺔ‬‫ﹰ‬‫ﺍ‬‫ﺍﻴﺠﺎﺒ‬‫ﹰ‬‫ﺎ‬‫ﻴ‬‫ﻓﻰ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬‫ﻤﺼﺭ‬ ‫ﻓﻰ‬. ‫ﺍﻟﺩﺍﻓﻌﻴﺔ‬ ‫ﻭﺘﺭﺠﻊ‬‫ﻹ‬‫ﺠﺭﺍﺀ‬‫ﺍﻟﻤﺴﺤﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬‫ﻫﻤﺎ‬ ‫ﺴﺒﺒﻴﻥ‬ ‫ﺇﻟﻰ‬:‫ﻏﺎﻟﺒﻴﺔ‬ ‫ﺃﻥ‬ ‫ﺍﻷﻭﻝ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺒﺠﻭﺩﺓ‬ ‫ﺘﺭﺘﺒﻁ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺃﺸﺎﺭﺕ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺒﺤﻭﺙ‬ ‫ﺍﻟﻤﺭﺍ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺃﺸﺎﺭ‬ ‫ﻤﻨﻬﺎ‬ ‫ﺍﻟﻘﻠﻴﻝ‬ ‫ﺃﻥ‬ ‫ﺤﻴﻥ‬ ‫ﻓﻰ‬‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺅﺜﺭ‬ ‫ﻻ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺠﻌﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻭ‬ ‫ﺒﺎﻟﻤﻨﺸﺄﺓ‬)Uecker et al. 1981.(‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻭﺃﺸﺎﺭﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻴﺠﺎﺒﻰ‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﻟﻬﺎ‬ ‫ﻴﻜﻭﻥ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﹰ‬‫ﺔ‬‫ﻤﺅﺩﻴ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻭﺃﺩﺍﺀ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺇﻟﻰ‬.‫ﻭ‬ ‫ﻭﻋﻠﻰ‬‫ﺍﻟﺘﺤﺩﻴﺩ‬ ‫ﺠﻪ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﺅﺩﻯ‬ ‫ﻤﻌﻴﻨﺔ‬ ‫ﻅﺭﻭﻑ‬ ‫ﻅﻝ‬ ‫ﻓﻰ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﺃﺸﺎﺭﺕ‬ ‫ﻭ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﺇﻋﺩﺍﺩ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺨﺎﻟﻔﺎﺕ‬ ‫ﺭﺩﻉ‬‫ﺭﺩﻉ‬‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺴﺭﻗﺎﺕ‬)Schneider and Wilner, 1990; Hansen, 1997, O'Leary and Stewart, 2007.(‫ﺫﻟﻙ‬ ‫ﺇﻟﻰ‬ ‫ﺃﻀﻑ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﺴﺘﻘﻼﻝ‬ ‫ﺃﻥ‬‫ﻭﺘﺨﻔﻴﺽ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺒﻴﺌﺔ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ 5. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٥ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻓﺎﻥ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ،‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﺇﻋﺩﺍﺩ‬ ‫ﻓﻰ‬ ‫ﺍﻷﺨﻁﺎﺀ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺘﺤﺴﻥ‬)Gordon and Smith, 1992.( ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺃﺸﺎﺭﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺒﺤﻭﺙ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻹﻀﺎﻓﺔ‬ ‫ﺃﻨﻪ‬ ‫ﺍﻟﺜﺎﻨﻰ‬ ‫ﻴﻤﻜﻥ‬‫ﺘﻭﺴﻴﻊ‬ ‫ﻨﺤﻭ‬ ‫ﻤﺘﺯﺍﻴﺩ‬ ‫ﺍﻫﺘﻤﺎﻡ‬ ‫ﻫﻨﺎﻙ‬ ‫ﺃﻥ‬ ‫ﻨﺠﺩ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺅﺩﻯ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻀﻤﺎﻥ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺩﻭﺭ‬)‫ﺴﺒﻴﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻨﻅﺭ‬ ‫ﺍﻟﻤﺜﺎﻝ‬:Antoine, 2004.(‫ﺘﺤﺴﻴﻥ‬ ‫ﻀﺭﻭﺭﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻔﻀﺎﺌﺢ‬ ‫ﺤﺜﺕ‬ ‫ﻭﻗﺩ‬ ‫ﺍﻟﻔ‬ ‫ﻫﺫﻩ‬ ‫ﻤﺜﻝ‬ ‫ﺘﺩﻓﻊ‬ ‫ﻟﻡ‬ ‫ﺍﻟﻤﺎﻀﻰ‬ ‫ﻭﻓﻰ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬‫ﺍﻟﺘﺭﻜﻴﺯ‬ ‫ﻀﺭﻭﺭﺓ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻀﺎﺌﺢ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻜﺜﻴﺭ‬ ‫ﻓﻴﻨﻅﺭ‬ ‫ﺍﻟﻴﻭﻡ‬ ‫ﺃﻤﺎ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻷﺨﻼﻗﻰ‬ ‫ﻭﺍﻟﺴﻠﻭﻙ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ،‫ﺍﻟﻤﺎﻟﻰ‬ ‫ﺍﻟﺘﻘﺭﻴﺭ‬ ‫ﻨﻅﻡ‬ ‫ﺍﻨﻬﻴﺎﺭ‬ ‫ﻤﺸﺎﻜﻝ‬ ‫ﺤﻝ‬ ‫ﻤﻥ‬ ‫ﺠﺯﺀ‬ ‫ﺃﻨﻬﺎ‬ )Bailey et al. 2003.( ‫ﺃ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﻓﺘﺘﻤﺜﻝ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬‫ﺘﺤﺩﻴﺩ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺴﻌﻰ‬ ‫ﻨﻬﺎ‬‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻭﺍﻤﻝ‬ ‫ﻟﺩﻭﺭﻫﺎ‬ ‫ﻤﺤﺩﺩﺍﺕ‬ ‫ﺘﻌﺘﺒﺭ‬ ‫ﻭﺍﻟﺘﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﻓﻰ‬ ‫ﺘﻠﻌﺒﻪ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻭﺍﻟﺫﻯ‬ ‫ﻭﺍﻟﻤﻤﺘﺩ‬ ‫ﺍﻟﺠﺩﻴﺩ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺒﺎﻗﻰ‬ ‫ﻤﻊ‬ ‫ﺘﻌﺎﻭﻨﻴﺔ‬ ‫ﺒﻌﻼﻗﺔ‬ ‫ﺘﺭﺘﺒﻁ‬ ‫ﻭﺃﻨﻬﺎ‬ ‫ﹰ‬‫ﺔ‬‫ﺨﺎﺼ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬.‫ﻭﻅﻴﻔﺔ‬ ‫ﻟﺠﻭﺩﺓ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﺃﺜﺒﺘﺕ‬ ‫ﻓﻠﻭ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻓﻌﺎﻟﻴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺩﻝ‬ ‫ﻓﻬﺫﺍ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺤﻭﺭﻯ‬ ‫ﺩﻭﺭﻫﺎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻭﺍﻻﻗﺘﺼﺎﺩﻯ‬ ‫ﺍﻟﻤﺎﻟﻰ‬ ‫ﺍﻟﻀﺒﻁ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﺤﻭﻜﻤﺔ‬ ‫ﺍﻟﺠﺩﻴﺩﺓ‬ ‫ﻭﺍﻟﺘﺸﺭﻴﻌﺎﺕ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺼﺤﻴﺢ‬ ‫ﻭﺍﻟﻌﻜﺱ‬ ‫ﺒﺎﻟﺸﺭﻜﺎﺕ‬.‫ﺒﺸﺄﻥ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﻟﻠﺒﺤﻭﺙ‬ ‫ﹰ‬‫ﺍ‬‫ﺇﺭﺸﺎﺩ‬ ‫ﻗﺩﻤﺕ‬ ‫ﻗﺩ‬ ‫ﺘﻜﻭﻥ‬ ‫ﻭﺒﺫﻟﻙ‬ ‫ﺍﻟﺩﺍ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻓﻌﺎﻟﻴﺔ‬‫ﻷﺼﺤﺎﺏ‬ ‫ﻭﺃﻜﺩﺕ‬ ،‫ﻟﻠﺸﺭﻜﺎﺕ‬ ‫ﺃﻓﻀﻝ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﻓﻰ‬ ‫ﺨﻠﻴﺔ‬ ‫ﺍﻟﺩﻋﻡ‬ ‫ﻭﺴﺎﺌﻝ‬ ‫ﻜﺎﻓﺔ‬ ‫ﻭﺘﻭﻓﻴﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﻭﻅﻴﻔﺔ‬ ‫ﺍﻻﻫﺘﻤﺎﻡ‬ ‫ﻀﺭﻭﺭﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺼﻠﺤﺔ‬ ‫ﻟﺫﻟﻙ‬ ‫ﻟﻤﺎ‬ ،‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺒﺎﻗﻰ‬ ‫ﻤﻊ‬ ‫ﻋﻼﻗﺎﺘﻬﺎ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻤﻥ‬ ‫ﻭﺘﺤﺴﻥ‬ ،‫ﺠﻭﺩﺘﻬﺎ‬ ‫ﻤﻥ‬ ‫ﺘﺤﺴﻥ‬ ‫ﺍﻟﺘﻰ‬ ‫ﻤﺼﺎﻟﺤﻬﻡ‬ ‫ﻴﻌﻅﻡ‬ ‫ﻭﺒﻤﺎ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻴﺠﺎﺒﻰ‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﻤﻥ‬‫ﺍﻟﺨﺎﺼﺔ‬. ‫ﺇﻟﻰ‬ ‫ﺒﻘﻴﺘﻬﺎ‬ ‫ﺘﻘﺴﻴﻡ‬ ‫ﺘﻡ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺩﻑ‬ ‫ﻭﻟﺘﺤﻘﻴﻕ‬‫ﺃﺭﺒﻌﺔ‬‫ﺍﻷﻭﻝ‬ ‫ﺍﻟﺠﺯﺀ‬ ‫ﻴﺘﻨﺎﻭﻝ‬ ،‫ﺃﺠﺯﺍﺀ‬ ‫ﺍﻟﺜﺎﻨﻰ‬ ‫ﺍﻟﺠﺯﺀ‬ ‫ﻓﻰ‬ ‫ﻭﻴﺘﻡ‬ ،‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﻜﺘﺎﺒﺎﺕ‬‫ﺼﻴﺎﻏﺔ‬‫ﻭ‬ ‫ﻨﻤﻭﺫﺝ‬‫ﺍﻟﺒﺤﺙ‬ ‫ﻓﺭﻭﺽ‬.‫ﺍﻟﺠﺯﺀ‬ ‫ﻭﻴﺘﻨﺎﻭﻝ‬ ‫ﺍﻟﺜﺎﻟﺙ‬‫ﺍﻟﺩﺭﺍﺴﺔ‬‫ﻤﺴﺤﻴﺔ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﻭﻫﻰ‬ ،‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬‫ﻋﻠﻰ‬ ‫ﺇﺠﺭﺍﺅﻫﺎ‬ ‫ﺘﻡ‬ ‫ﻋﻴﻨﺔ‬‫ﻤﻥ‬ ‫ﺘﺘﻜﻭﻥ‬:‫ﻤﺩﻴﺭﻯ‬ ‫ﺍﻟﺩﺍ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﻗﺴﺎﻡ‬‫ﺨﻠﻴﺔ‬‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﻤﺼﺭ‬ ‫ﺠﻤﻬﻭﺭﻴﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻜﺒﻴﺭﺓ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﺒﻌﺽ‬،‫ﺭﺅﺴﺎﺀ‬ 6. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٦ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﺎﻥ‬‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺒﺘﻠﻙ‬‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻜﺎﺘﺏ‬ ‫ﺒﺒﻌﺽ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﺸﺭﻜﺎﺀ‬ ،. ‫ﻭﺨﺼﺹ‬‫ﺍﻟﺠﺯﺀ‬‫ﺍﻟﺭﺍﺒﻊ‬‫ﻭﺍﻷﺨﻴﺭ‬‫ﻟ‬‫ﻭﺍﻟﺘﻭﺼﻴﺎﺕ‬ ‫ﻭﺍﻟﻨﺘﺎﺌﺞ‬ ‫ﻠﺨﻼﺼﺔ‬. ٢-‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﻜﺘﺎﺒﺎﺕ‬ ‫ﺍ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺤﺎﻟﻴﺔ‬ ‫ﺍﻟﻜﺘﺎﺒﺎﺕ‬ ‫ﺘﺘﻤﻴﺯ‬‫ﺒﺄﻨﻬﺎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻤﺭﺍﺠﻌﺔ‬‫ﺘﺼـﻭﺭﺍﺕ‬ ‫ﻗﺩﻤﺕ‬ ‫ﺤﻴﺙ‬ ،‫ﺸﺎﻤﻠﺔ‬ ‫ﺤﻭﻜﻤـﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﻭﺍﻟﻤﺤﺘﻤﻝ‬ ‫ﺍﻟﺤﺎﻟﻰ‬ ‫ﺒﺎﻟﺩﻭﺭ‬ ‫ﻴﺘﻌﻠﻕ‬ ‫ﻓﻴﻤﺎ‬ ‫ﻤﻔﻴﺩﺓ‬ ‫ﻭﺃﺭﺍﺀ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬.‫ﺇﻟﻰ‬ ‫ﺍﻟﺠﺯﺀ‬ ‫ﻫﺫﺍ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﻭﻴﻬﺩﻑ‬‫ﺃﻫﻡ‬ ‫ﻭﺘﻘﻴﻴﻡ‬ ‫ﻋﺭﺽ‬‫ﺍﻟﺴـﺎﺒﻘﺔ‬ ‫ﺍﻟﻜﺘﺎﺒﺎﺕ‬ ‫ﻤﺠﺎﻝ‬ ‫ﻓﻰ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬،‫ﺍﻟﺒﺤﺙ‬ ‫ﺒﻤﻭﻀﻭﻉ‬ ‫ﺍﻟﺼﻠﺔ‬ ‫ﺫﺍﺕ‬‫ﺍﻻﺘﺠﺎﻫـﺎﺕ‬ ‫ﺘﻨﺎﻭﻟﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﻜﺘﻠﻙ‬ ‫ﻭﺘﻠﻙ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬‫ﺜـﻡ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴـﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌـﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﺠﻭﺩﺓ‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ‬ ‫ﺍﻟﻌﻼﻗﺎﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺭﻜﺯﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬‫ﺍﻟﻤﺘﺒﺎﺩﻟﺔ‬‫ﻭﺃﻁـﺭﺍﻑ‬ ‫ﺍﻟﺩﺍﺨﻠﻴـﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬.‫ﻭﺫﻟﻙ‬‫ﺒﻐﺭﺽ‬‫ﺇﺒﺭﺍﺯ‬‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺫﻯ‬ ‫ﻭﺍﻟﻤﻤﺘﺩ‬ ‫ﺍﻟﺠﺩﻴﺩ‬ ‫ﺍﻟﺩﻭﺭ‬ ‫ﺍ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻠﻌﺒﻪ‬‫ﻓﻰ‬ ‫ﻟﺩﺍﺨﻠﻴﺔ‬‫ﺘﺤﺴﻴﻥ‬‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬‫ﻫﺫﺍ‬ ،‫ﻭﻤﻥ‬ ،‫ﻨﺎﺤﻴﺔ‬ ‫ﻤﻥ‬ ‫ﻓﺭﻭﺽ‬ ‫ﺼﻴﺎﻏﺔ‬ ‫ﺒﻐﺭﺽ‬ ‫ﺃﺨﺭﻯ‬ ‫ﻨﺎﺤﻴﺔ‬‫ﺍﻟﺩﺭﺍﺴـﺔ‬ ‫ﺨـﻼﻝ‬ ‫ﻤـﻥ‬ ‫ﺍﺨﺘﺒﺎﺭﻫﺎ‬ ‫ﺴﻴﺘﻡ‬ ‫ﻭﺍﻟﺘﻰ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬.‫ﺍﻟﺘﺎﻟﻰ‬ ‫ﺍﻟﻨﺤﻭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﺒﻤﻭﻀﻭﻉ‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﻜﺘﺎﺒﺎﺕ‬ ‫ﺘﻘﺴﻴﻡ‬ ‫ﻭﺘﻡ‬: ٢/١:‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﺍﻻﺘﺠﺎﻫﺎﺕ‬ ‫ﻭﻅﻴﻔ‬ ‫ﺘﻠﻌﺏ‬‫ﹰ‬‫ﺍ‬‫ﺩﻭﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺔ‬‫ﹰ‬‫ﺎ‬‫ﻫﺎﻤ‬‫ﻓﻲ‬،‫ﺍﻟﻤﻨﺸﺂﺕ‬ ‫ﻜﺎﻓﺔ‬‫ﺘﻘﻭﻡ‬ ‫ﺤﻴﺙ‬‫ﺒﻤﺩ‬ ،‫ﻨﺎﺤﻴﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻘﺭﺍﺭﺍﺕ‬ ‫ﺍﺘﺨﺎﺫ‬ ‫ﻓﻲ‬ ‫ﺘﺴﺎﻋﺩﻫﺎ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻀﺭﻭﺭﻴﺔ‬ ‫ﺒﺎﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻭﻓﻌﺎﻟﻴﺔ‬ ‫ﻜﻔﺎﺀﺓ‬ ‫ﻤﺩﻯ‬ ‫ﻋﻥ‬ ‫ﺒﺎﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﻭﺇﻤﺩﺍﺩﻫﺎ‬‫ﻨﻅﺎﻡ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬‫ﺍﻟﻤﻁﺒﻕ‬‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻓﻲ‬ ‫ﺃﺨﺭﻯ‬ ‫ﻨﺎﺤﻴﺔ‬ ‫ﻤﻥ‬.‫ﻤﻥ‬ ‫ﺍﻟﺭﻏﻡ‬ ‫ﻭﻋﻠﻰ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻻ‬،‫ﺍﻷﻫﻤﻴﺔ‬ ‫ﺘﻠﻙ‬‫ﻓﻜﺎﻨﺕ‬‫ﺍﻟﺴﺎﺌﺩﺓ‬ ‫ﺍﻟﻨﻅﺭ‬ ‫ﻭﺠﻬﺔ‬‫ﺒﺸﺄﻥ‬ ،‫ﺍﻟﺩﺍﺨﻠﻲ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻋﻤﻝ‬ ‫ﻨﻁﺎﻕ‬‫ﺃﻨﻪ‬ ‫ﺘﺭﻯ‬‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻨﻭﺍﺤﻲ‬ ‫ﻓﻘﻁ‬ ‫ﻴﺸﻤﻝ‬. ‫ﻭﻤﻊ‬‫ﺍﻟﻭﻗﺕ‬ ‫ﻤﺭﻭﺭ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻔﻬﻭﻡ‬ ‫ﺘﻁﻭﺭ‬‫ﻭ‬‫ﺍﻟﻨﻅﺭﺓ‬ ‫ﺘﻐﻴﺭﺕ‬‫ﺇﻟﻴﻬﺎ‬‫ﺤﻴﺙ‬ ، ‫ﺠﺯ‬ ‫ﺍﻵﻥ‬ ‫ﺘﻌﺘﺒﺭ‬‫ﺃ‬‫ﺍﻹﺩﺍﺭﻴﺔ‬ ‫ﺍﻷﻋﻤﺎﻝ‬ ‫ﻤﻥ‬ ‫ﺒﺎﻟﻌﺩﻴﺩ‬ ‫ﻗﻴﺎﻤﻬﺎ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﻥ‬ ‫ﻴﺘﺠﺯﺃ‬ ‫ﻻ‬ ‫ﻜﺘﻘﻴﻴﻡ‬‫ﺃ‬‫ﺩﺍﺀ‬‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬‫ﺒ‬،‫ﺎﻟﻤﻨﺸﺄﺓ‬‫ﻤﺩ‬‫ﺍﻟﺘﻭﻗﻴﺕ‬ ‫ﻭﻓﻲ‬ ‫ﺍﻟﺼﺤﻴﺤﺔ‬ ‫ﺒﺎﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺍﻟﻤﻤﻜﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻤﻨﺎﺴﺏ‬‫ﺃ‬،‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺘﻭﺍﺠﻬﻬﺎ‬ ‫ﻥ‬‫ﻭ‬‫ﺒﺎﻟﻌﻨﺎﺼﺭ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺘﺯﻭﻴﺩ‬ ‫ﺍﻟﻤﺅﻫﻠ‬‫ﺔ‬‫ﺍﻹﺩﺍﺭﻴﺔ‬ ‫ﺒﺎﻟﻤﻬﺎﻡ‬ ‫ﻟﻠﻘﻴﺎﻡ‬.‫ﺤﻤﺎﻴﺔ‬ ‫ﻓﻲ‬ ‫ﺍﻟﻤﺘﻤﺜﻠﺔ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻴﺔ‬ ‫ﻤﻬﺎﻤﻬﺎ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻹﻀﺎﻓﺔ‬ ‫ﻫﺫﺍ‬ 7. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٧ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺃﺼﻭﻝ‬‫ﺍﻟﺘﺯﺍﻡ‬ ‫ﻤﺩﻯ‬ ‫ﻤﻥ‬ ‫ﻭﺍﻟﺘﺄﻜﺩ‬ ،‫ﻓﻴﻬﺎ‬ ‫ﻤﺭﻏﻭﺏ‬ ‫ﻏﻴﺭ‬ ‫ﺘﺼﺭﻓﺎﺕ‬ ‫ﺃﻯ‬ ‫ﻤﻥ‬‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﺍﻟﻤﻭﻀﻭﻋﺔ‬ ‫ﻭﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﺒﺎﻟﺴﻴﺎﺴﺎﺕ‬)Ahlawat and Lowe, 2004(. ‫ﺭﻗﺎﺒﻰ‬ ‫ﻨﺸﺎﻁ‬ ‫ﺒﺄﻨﻬﺎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻌﻬﺩ‬ ‫ﻋﺭﻑ‬ ‫ﻭﻗﺩ‬ ،‫ﻤﻭﻀﻭﻋﻰ‬ ،‫ﻤﺴﺘﻘﻝ‬‫ﺍﻟﺘﻭﺼﻴ‬ ‫ﻭﺇﺒﺩﺍﺀ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﺘﺄﻜﻴﺩﺍﺕ‬ ‫ﺘﻘﺩﻴﻡ‬ ‫ﺸﺄﻨﻪ‬ ‫ﻤﻥ‬ ،‫ﻭﺍﺴﺘﺸﺎﺭﻱ‬‫ﺍﻟﺘﻲ‬ ‫ﺎﺕ‬ ‫ﺃﺩﺍﺌﻬﺎ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺘﺅﺩﻯ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻓﻌﺎﻟﻴﺔ‬ ‫ﻤﻥ‬ ‫ﻭﺘﺯﻴﺩ‬ ‫ﻤﻀﺎﻓﺔ‬ ‫ﻗﻴﻤﺔ‬ ‫ﺘﺤﻘﻕ‬.‫ﻫﺫﺍ‬ ‫ﻭﻴﺴﺎﻋﺩ‬ ‫ﻓﻌﺎﻟﻴﺔ‬ ‫ﻭﺘﺤﺴﻴﻥ‬ ‫ﻟﺘﻘﻴﻴﻡ‬ ‫ﻤﻨﻅﻤﺔ‬ ‫ﻤﻨﻬﺠﻴﺔ‬ ‫ﺃﺴﺎﻟﻴﺏ‬ ‫ﺒﻭﻀﻊ‬ ،‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺃﻫﺩﺍﻑ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻨﺸﺎﻁ‬ ‫ﻤﻥ‬ ‫ﻜﻝ‬:‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻭﺤﻭﻜﻤﺔ‬ ،‫ﺍﻟﺭﻗﺎﺒﺔ‬ ،‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺇﺩﺍﺭﺓ‬)The IIA, 2000.( ‫ﻫﺫﺍ‬ ‫ﻭﺃﺩﻯ‬‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﺤﺩﻴﺙ‬ ‫ﺍﻟﺘﻌﺭﻴﻑ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬‫ﺍﻟﻰ‬‫ﺘ‬‫ﻭﺴ‬‫ﻴ‬‫ﻭﺍﺠﺒﺎﺘ‬ ‫ﻊ‬‫ﻬﺎ‬‫ﻭﺇﺒﺭﺍﺯ‬‫ﺩﻭﺭﻫﺎ‬ ‫ﻟﻠﺸﺭﻜﺎﺕ‬ ‫ﺃﻓﻀﻝ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﻓﻰ‬ ‫ﺘﻠﻌﺒﻪ‬ ‫ﺃﻥ‬ ‫ﻴﺠﺏ‬ ‫ﻭﺍﻟﺫﻯ‬ ،‫ﺍﻟﻭﺍﺴﻊ‬)Colbert, 2002(. ‫ﻭﻓﻰ‬‫ﺍﺴﺘﻁﻼﻉ‬‫ﻷ‬‫ﻤﻥ‬ ‫ﻤﺨﺘﻠﻔﺔ‬ ‫ﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﺭﺍﺀ‬‫ﺍﻟﻤﺩﻴﺭﻴﻥ‬‫ﻭﺃﺨﺼﺎﺌﻴﻴﻥ‬ ‫ﻭﻤﺴﺘﺸﺎﺭﻴﻥ‬ ‫ﺍﻟﻤﺎﻟﻴﻴﻥ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻓﻲ‬‫ﺃﻭﺼﻰ‬‫ﻨﺴﺒﺘﻪ‬ ‫ﻤﺎ‬٩٠%‫ﺍﻟ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻗﻴﺎﻡ‬ ‫ﺒﻀﺭﻭﺭﺓ‬ ‫ﻤﻨﻬﻡ‬‫ﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺨﻁﺭ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻫﻭ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﺠﺩﻴﺩ‬ ‫ﺍﻟﻤﺩﺨﻝ‬ ‫ﺒﺘﺒﻨﻲ‬)Risk Based Audit(-‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﺨﻼﻝ‬ ‫ﺍﻟﺘﺭﻜﻴﺯ‬ ‫ﻴﻜﻭﻥ‬ ‫ﺃﻥ‬ ‫ﺒﻬﺎ‬ ‫ﻴﻘﺼﺩ‬ ‫ﻭﺍﻟﺘﻰ‬ ‫ﻟﻠﺨﻁﺭ‬ ‫ﻋﺭﻀﺔ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺘﻜﻭﻥ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻷﻨﺸﻁﺔ‬-‫ﻭﺃﻥ‬‫ﺃ‬‫ﻤﻥ‬ ‫ﻜﺜﺭ‬٣٠%‫ﻤﻨﻬﻡ‬‫ﺇﻟﻰ‬ ‫ﺃﺸﺎﺭ‬‫ﺃﻨ‬‫ﻪ‬‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺨ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﺸﺎﺭﻜﺔ‬ ‫ﻠﻰ‬‫ﻓ‬‫ﻋﻤﻠﻴﺔ‬ ‫ﻰ‬‫ﺃﻥ‬ ‫ﺍﻟﻤﻤﻜﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﻲ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻭﺇﺩﺍﺭﺓ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﺘﻭﺍﺠﻬﻬ‬‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺎ‬ )Quinn, 2002(. ‫ﻭﻅﻴﻔﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺠﺩﻴﺩ‬ ‫ﺒﺸﺄﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻭﺃﺭﺍﺀ‬ ‫ﺘﺼﻭﺭﺍﺕ‬ ‫ﻋﻠﻰ‬ ‫ﻭﻟﻠﻭﻗﻭﻑ‬ ‫ﺃﺠﺭﻯ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬"Nagy and Cenker, 2002"‫ﻋﻠﻰ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﻤﻥ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺍﻟﻜﺒﻴﺭ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﺒﻌﺽ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﺩﻴﺭﻯ‬‫ﺓ‬.‫ﻭﺠﻬﺕ‬ ‫ﺤﻴﺙ‬‫ﺇﻟﻴﻬﻡ‬‫ﻤﻥ‬ ‫ﻤﺠﻤﻭﻋﺔ‬ ‫ﻤﺎ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻌﻴﻨﺔ‬ ‫ﻤﻔﺭﺩﺍﺕ‬ ‫ﺍﺴﺘﺠﺎﺒﺎﺕ‬ ‫ﻭﺃﺸﺎﺭﺕ‬ ،‫ﻤﻌﻬﻡ‬ ‫ﺸﺨﺼﻴﺔ‬ ‫ﻤﻘﺎﺒﻼﺕ‬ ‫ﺇﺠﺭﺍﺀ‬ ‫ﺃﺜﻨﺎﺀ‬ ‫ﺍﻷﺴﺌﻠﺔ‬ ‫ﻴﻠﻰ‬: ١-،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻨﻁﺎﻕ‬ ‫ﺤﻴﺙ‬ ‫ﻤﻥ‬ ‫ﺒﻴﻨﻬﺎ‬ ‫ﻓﻴﻤﺎ‬ ‫ﺘﺘﺒﺎﻴﻥ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺃﻥ‬ ‫ﺍﻻﺴﺘﺸﺎﺭﻯ‬ ‫ﺍﻟﺩﻭﺭ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻯ‬ ‫ﺍﻟﺘﺤﻘﻕ‬ ‫ﺩﻭﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻗﺘﺼﺎﺭﻫﺎ‬ ‫ﺒﻴﻥ‬ ‫ﻴﺘﺭﺍﻭﺡ‬ ‫ﺤﻴﺙ‬ ‫ﻗ‬ ‫ﻭﺘﺤﻘﻴﻕ‬‫ﺍﻟﺘﻘﻠﻴﺩﻯ‬ ‫ﺍﻟﺘﺤﻘﻕ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻭﺴﻁ‬ ‫ﻓﻰ‬ ‫ﺘﻘﻊ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻤﻌﻅﻡ‬ ‫ﺃﻥ‬ ‫ﺇﻻ‬ ،‫ﻤﻀﺎﻓﺔ‬ ‫ﻴﻤﺔ‬ 8. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٨ ‫ﺍﻻﺴﺘﺸﺎﺭﻯ‬ ‫ﻭﺍﻟﺩﻭﺭ‬.‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺘﺤﺩﺩﻩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺩﻭﺭ‬ ‫ﺃﻥ‬ ‫ﺫﻟﻙ‬ ‫ﺇﻟﻰ‬ ‫ﺃﻀﻑ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺃﻭ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻭ‬ ،‫ﺍﻟﻤﻬﻨﺔ‬ ‫ﻭﻟﻴﺱ‬. ٢-‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻌﺭﻑ‬ ‫ﺃﻭ‬ ‫ﺘﺤﺩﺩ‬ ‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺒﺄﻥ‬ ‫ﺍﻋﺘﻘﺎﺩ‬ ‫ﻭﺠﻭﺩ‬‫ﻟﻠﺸﺭﻜﺔ‬ ‫ﺃﻭ‬ ‫ﺩﻟﻴﻝ‬ ‫ﻭﻀﻊ‬ ‫ﻓﻰ‬ ‫ﻴﺘﺭﻜﺯ‬ ‫ﺃﻥ‬ ‫ﻴﻨﺒﻐﻰ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﻤﺅﺴﺴﺎﺕ‬ ‫ﺩﻭﺭ‬ ‫ﻭﺃﻥ‬ ،‫ﻤﻼﺌﻤﺔ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﺍﻟﻭﻅﻴﻔﺔ‬ ‫ﻟﻬﺫﻩ‬ ‫ﺍﻟﻌﻤﻝ‬ ‫ﺇﺭﺸﺎﺩﺍﺕ‬. ٣-‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻘﺩﻤﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬ ‫ﺘﻌﺩﻴﻝ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺤﺎﺠﺔ‬ ‫ﺒﻌﺩﻡ‬ ‫ﺍﻋﺘﻘﺎﺩ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬ ‫ﻗﻴﻤﺔ‬ ‫ﻭﺘﻘﺩﺭ‬ ‫ﺘﻔﻬﻡ‬ ‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺃﻥ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﻟﻺﺩﺍﺭﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺘﻘﺩﻤﻬﺎ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬.‫ﺍﻟﺘﻌﺭﻴﻑ‬ ‫ﻴﻘﺘﺭﺤﻪ‬ ‫ﻤﺎ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻌﻴﻨﺔ‬ ‫ﻤﻔﺭﺩﺍﺕ‬ ‫ﻭﺃﻜﺩﺕ‬ ‫ﻫﻭ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺘﻘﺩﻴﺭ‬ ‫ﻴﻜﻭﻥ‬ ‫ﺒﺄﻥ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﺤﺩﻴﺙ‬‫ﺍﻟﻤﻬﻤﺔ‬‫ﺍﻷﺴﺎﺴﻴﺔ‬ ‫ﻟ‬‫ﺍ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻤﺭﺍﺠﻌﺔ‬.‫ﻟﺩﻴﻬﺎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﻗﺴﺎﻡ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﻭﺃﺸﺎﺭﺕ‬ ‫ﺘﻘ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺘﻨﻔﻴﺫ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺍﻟﻘﺎﺩﺭﺓ‬ ‫ﺍﻟﻜﺎﻓﻴﺔ‬ ‫ﺍﻟﺨﺒﺭﺍﺕ‬‫ﺘﻭﺍﺠﻬﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺩﻴﺭ‬ ‫ﻋﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﺩﺍﺌﻤ‬ ‫ﻴﺒﺤﺜﻭﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﺩﻴﺭﻯ‬ ‫ﻭﺃﻥ‬ ،‫ﻤﺭﻀﻴﺔ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺘﻘﺩﻴﺭ‬ ‫ﻓﻰ‬ ‫ﻓﻌﺎﻟﻴﺔ‬ ‫ﺃﻜﺜﺭ‬ ‫ﻭﻁﺭﻕ‬ ‫ﺃﺴﺎﻟﻴﺏ‬. ٤-‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﺎﻥ‬ ‫ﺃﻋﻀﺎﺀ‬ ‫ﻟﺩﻯ‬ ‫ﺠﻴﺩﺓ‬ ‫ﺍﻷﻗﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻭ‬ ‫ﻤﻤﺘﺎﺯﺓ‬ ‫ﻤﺎﻟﻴﺔ‬ ‫ﺜﻘﺎﻓﺔ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺭﺅﺴﺎﺀ‬ ‫ﺒﻴﻥ‬ ‫ﻗﻭﻴﺔ‬ ‫ﺍﺘﺼﺎﻝ‬ ‫ﻗﻨﻭﺍﺕ‬ ‫ﻫﻨﺎﻙ‬ ‫ﻭﺃﻥ‬ ،‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺒﺎﻟﺸﺭﻜﺎﺕ‬‫ﻟﺠﺎﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﻗﺴﺎﻡ‬ ‫ﻭﻤﺩﻴﺭﻱ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬.‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﺩﻴﺭﻯ‬ ‫ﻤﻌﻅﻡ‬ ‫ﻭﻴﻌﺘﻘﺩ‬ ‫ﻫﺫﺍ‬ ‫ﺒﺸﺭﻜﺎﺘﻬﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﻗﺴﺎﻡ‬ ‫ﺃﻨﺸﻁﺔ‬ ‫ﺒﺄﻥ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺸﺎﺭﻜﻴﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻤﻨﻬﺎ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﺎﻥ‬ ‫ﺘﺘﻭﻗﻌﻪ‬ ‫ﻤﺎ‬ ‫ﻤﻊ‬ ‫ﺘﺘﻔﻕ‬. ٥-‫ﺍﻹ‬ ‫ﺒﺸﺄﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺤﺩﻴﺜ‬ ‫ﺃﻟﻘﻴﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﺴﺌﻭﻟﻴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺭﻏﻡ‬ ‫ﻋﻠﻰ‬‫ﺸﺭﺍﻑ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺸﺎﺭﻜﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﺩﻴﺭﻯ‬ ‫ﻜﺎﻓﺔ‬ ‫ﺃﻥ‬ ‫ﺇﻻ‬ ،‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﻋﻠﻰ‬ ،‫ﺍﻟﻤﻬﻤﺔ‬ ‫ﻫﺫﻩ‬ ‫ﺃﺩﺍﺀ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﻋﻡ‬ ‫ﻟﻬﺎ‬ ‫ﺘﻘﺩﻡ‬ ‫ﻟﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺃﺸﺎﺭﻭﺍ‬ ‫ﺍﻟﻘﺭﻴﺏ‬ ‫ﺍﻟﻤﺴﺘﻘﺒﻝ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﻭﺭ‬ ‫ﻫﺫﺍ‬ ‫ﻟﻬﺎ‬ ‫ﻴﻜﻭﻥ‬ ‫ﻭﻟﻥ‬. 9. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٩ ‫ﻗﻭﺍﻤﻬﺎ‬ ‫ﺼﻐﻴﺭﺓ‬ ‫ﻋﻴﻨﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺃﺠﺭﻴﺕ‬ ‫ﺃﻨﻬﺎ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻴﻌﻴﺏ‬ ‫ﻭﻤﺎ‬١١‫ﻭﺒﺎﻟﺘﺎﻟﻰ‬ ،‫ﻤﻔﺭﺩﺓ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺤﺘﻰ‬ ‫ﺍﻟﺒﺤﻭﺙ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺯﻴﺩ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺘﺤﺘﺎﺝ‬ ‫ﻟﻠﺘﻌﻤﻴﻡ‬ ‫ﻗﺎﺒﻠﺔ‬ ‫ﻏﻴﺭ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻓﺎﻥ‬ ‫ﺩﻋﻡ‬ ‫ﻤﻥ‬ ‫ﺘﻘﺩﻤﻪ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻭﻤﺎ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﺤﺩﻴﺙ‬ ‫ﺍﻟﺩﻭﺭ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﺤﻘﻕ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺸﺎﺭﻜﺔ‬ ‫ﻟﻸﻁﺭﺍﻑ‬. ‫ﻭ‬‫ﺍﻷﻭﺭﻭﺒ‬ ‫ﺍﻻﺘﺤﺎﺩ‬ ‫ﻓﻰ‬‫ﻰ‬‫ﺃﺸﺎﺭ‬"Downes, 2004"‫ﺃﻥ‬ ‫ﺍﻟﻰ‬‫ﻟﺠﻨﺔ‬‫ﺍﻷﻭﺭﻭﺒﻰ‬ ‫ﺍﻻﺘﺤﺎﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻜﺩﺕ‬‫ﺃﻥ‬‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻨﻅﺎﻡ‬ ‫ﻤﻥ‬ ‫ﹰ‬‫ﺍ‬‫ﺠﺯﺀ‬ ‫ﺘﻌﺘﺒﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﻻﺩﺍﺭﻯ‬ ‫ﺍﻟﺠﺎﻨﺏ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﻟﻴﺸﻤﻝ‬ ‫ﺍﻟﻤﺎﻟﻰ‬ ‫ﺍﻟﺠﺎﻨﺏ‬ ‫ﻋﻠﻰ‬ ‫ﻓﻘﻁ‬ ‫ﺍﻟﺘﺭﻜﻴﺯ‬ ‫ﻤﻥ‬ ‫ﺘﻐﻴﺭ‬ ‫ﺩﻭﺭﻫﺎ‬ ‫ﻭﺃﻥ‬.‫ﻭﻟﻜﻰ‬ ‫ﺍﻟﺘﺎﻟﻴﺔ‬ ‫ﺍﻷﺴﺱ‬ ‫ﺘﻁﺒﻕ‬ ‫ﻭﺃﻥ‬ ‫ﻻﺒﺩ‬ ‫ﺒﻔﻌﺎﻟﻴﺔ‬ ‫ﺩﻭﺭﻫﺎ‬ ‫ﺘﺤﻘﻕ‬: -‫ﻤﺴﺒﻘﺔ‬ ‫ﻋﺎﻤﺔ‬ ‫ﻤﺘﻁﻠﺒﺎﺕ‬)General Prerequisites.( -‫ﺍﻟﻌﺎﻤﻠﻴﻥ‬ ‫ﻻﺨﺘﻴﺎﺭ‬ ‫ﺸﺭﻭﻁ‬ ‫ﻭﻀﻊ‬. -‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻤﺎﺭﺴﺎﺕ‬ ‫ﺘﻁﻭﻴﺭ‬. -‫ﺍﻟﻤﻬﻨﻰ‬ ‫ﻭﺍﻟﺘﻁﻭﻴﺭ‬ ‫ﺍﻟﺘﺩﺭﻴﺏ‬. ‫ﻭﺃﻜﺩﺕ‬‫ﺍﻟﻠﺠﻨﺔ‬‫ﻨﺠﺎﺡ‬ ‫ﻟﻀﻤﺎﻥ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻟﻔﻌﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﻠﺤﺔ‬ ‫ﺍﻟﺤﺎﺠﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻨﻅﺎﻡ‬‫ﺃﻨﻬﺎ‬‫ﺍﻟﺘﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﻨﺎﻓﻊ‬ ‫ﺘﺤﻘﻕ‬: -‫ﻓﻰ‬ ‫ﺍﻻﺴﺘﻤﺭﺍﺭﻴﺔ‬ ‫ﻀﻤﺎﻥ‬‫ﺍﻟﻤﺭﺍﻗﺒﺔ‬ ‫ﻋﻤﻠﻴﺔ‬.،‫ﺍﻟﺘﻭﺼﻴﺎﺕ‬ ،‫ﺍﻟﺘﻘﻴﻴﻡ‬ ‫ﺃﻥ‬ ‫ﺤﻴﺙ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﺴﻨﺔ‬ ‫ﺨﻼﻝ‬ ‫ﻤﺴﺘﻤﺭﺓ‬ ‫ﺒﺼﻔﺔ‬ ‫ﺘﺘﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺘﻌﺩﻫﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﻭﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻻﺴﺘﻤﺭﺍﺭ‬ ‫ﺃﻥ‬ ‫ﻜﻤﺎ‬ ،‫ﺍﻟﻤﺼﻠﺤﺔ‬ ‫ﺃﺼﺤﺎﺏ‬ ‫ﻟﺩﻯ‬ ‫ﺒﺎﻟﺭﺍﺤﺔ‬ ‫ﺍﻟﺸﻌﻭﺭ‬ ‫ﻴﺤﻘﻕ‬ ‫ﺍﻹﺩﺍﺭﺓ‬‫ﺘﻨﻔﻴﺫ‬ ‫ﻤﻥ‬‫ﺍﻹﺼﻼﺤﺎﺕ‬‫ﺍﻟﻤﻼﺌﻡ‬ ‫ﺍﻟﺘﻭﻗﻴﺕ‬ ‫ﻓﻰ‬ ‫ﻭﺍﻟﺘﺤﺴﻴﻨﺎﺕ‬. -‫ﺍﻟﺩﻗﻴﻘﺔ‬ ‫ﺍﻷﺤﻜﺎﻡ‬ ‫ﺒﻨﺎﺀ‬.‫ﺃﻥ‬ ‫ﺤﻴﺙ‬‫ﺒﺎﻟﺘﻨﻅﻴﻡ‬ ‫ﻟﻠﻤﻌﺭﻓﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺍﻤﺘﻼﻙ‬ ‫ﺩﻗﻴﻘﺔ‬ ‫ﺃﺤﻜﺎﻡ‬ ‫ﺒﻨﺎﺀ‬ ‫ﺍﻟﻨﺘﻴﺠﺔ‬ ‫ﻭﺘﻜﻭﻥ‬ ،‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺒﺎﻟﻤﻬﺎﺭﺍﺕ‬ ‫ﻤﺯﺠﻬﺎ‬ ‫ﻤﻥ‬ ‫ﻴﻤﻜﻨﻬﻡ‬ ‫ﺍﻨﺠﺎﺯ‬ ‫ﻭﻤﺩﻯ‬ ‫ﺍﻟﺘﻨﻅﻴﻡ‬ ‫ﻋﻤﻠﻴﺎﺕ‬ ‫ﻭﻓﻌﺎﻟﻴﺔ‬ ‫ﻜﻔﺎﺀﺓ‬ ‫ﺒﺸﺄﻥ‬‫ﺍﻹﺩﺍﺭﺓ‬‫ﺍﻟﻤﺤﺩﺩﺓ‬ ‫ﻟﻸﻫﺩﺍﻑ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﺴﺒﻘ‬. -‫ﺍﻟﺘﻨﻅﻴﻡ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻀﻤﺎﻥ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺴﺎﻫﻤﺔ‬.‫ﺍﻻﻟﺘﺯﺍ‬ ‫ﺍﻟﻌﻤﻠﻴﺎﺕ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻓﺘﺘﻀﻤﻥ‬‫ﻡ‬ ‫ﺒﺎﻟﺴﻴﺎﺴﺎﺕ‬‫ﻭﺍﻹﺠﺭﺍﺀﺍﺕ‬‫ﻷﻫﺩﺍﻓﻪ‬ ‫ﺍﻟﺘﻨﻅﻴﻡ‬ ‫ﺍﻨﺠﺎﺯ‬ ‫ﻟﻀﻤﺎﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻭﺍﻟﻠﻭﺍﺌﺢ‬ 10. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ١٠ ‫ﹰ‬‫ﺍ‬‫ﺩﻭﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﻭﻟﻠﻤﺭﺍﺠﻌﻴﻥ‬ ،‫ﻭﻓﻌﺎﻟﺔ‬ ‫ﺍﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﺒﻁﺭﻴﻘﺔ‬‫ﹰ‬‫ﺎ‬‫ﺭﻗﺎﺒﻴ‬‫ﹰ‬‫ﺎ‬‫ﻫﺎﻤ‬‫ﻀﻤﺎﻥ‬ ‫ﻓﻰ‬ ‫ﺒﺘﻠﻙ‬ ‫ﺍﻻﻟﺘﺯﺍﻡ‬‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻭﺍﻟﻠﻭﺍﺌﺢ‬. -‫ﻟﻠﺘﻨﻅﻴﻡ‬ ‫ﺨﺩﻤﺎﺕ‬ ‫ﺘﻘﺩﻴﻡ‬.‫ﻴﻤﻜﻨﻬﻡ‬ ‫ﻓﺭﻴﺩ‬ ‫ﻤﻭﻗﻊ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻭﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻭﻥ‬ ‫ﻴﻌﺘﺒﺭ‬ ‫ﻤﻥ‬‫ﺘﺯﻭﻴﺩ‬‫ﺍﻹﺩﺍﺭﺓ‬‫ﻓﺎﻥ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ،‫ﻭﺍﻟﺘﻭﺼﻴﺎﺕ‬ ،‫ﺍﻟﺘﻘﻴﻴﻡ‬ ،‫ﺍﻟﻀﺭﻭﺭﻴﺔ‬ ‫ﺒﺎﻟﺘﺤﻠﻴﻼﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺃﺠﻝ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺩﻋﻡ‬ ‫ﺘﻘﺩﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬. ‫ﻭ‬‫ﺃﻨﻨﺎ‬ ‫ﺇﻻ‬ ،‫ﻵﺨﺭ‬ ‫ﻋﻘﺩ‬ ‫ﻤﻥ‬ ‫ﺘﻐﻴﺭ‬ ‫ﻗﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺘﻌﺭﻴﻑ‬ ‫ﺃﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺭﻏﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺒﻌﺽ‬ ‫ﺍﻟﺤﺎﻀﺭ‬ ‫ﺍﻟﻭﻗﺕ‬ ‫ﻓﻰ‬ ‫ﻨﻭﺍﺠﻪ‬‫ﺍﻟﺼﻌﻭﺒﺎﺕ‬‫ﻭ‬ ‫ﺒﻔﻬﻡ‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻅﻴﻔﺔ‬ ‫ﺒﺎﻟﺘﻨﻅﻴﻡ‬ ‫ﻭﺃﻫﻤﻴﺘﻬﺎ‬.‫ﻟﺘﻜﻭﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻠﺭﻗﺎﺒﺔ‬ ‫ﺃﺩﺍﺓ‬ ‫ﻜﻭﻨﻬﺎ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺘﺤﻭﻟﺕ‬ ‫ﻓﻘﺩ‬ ‫ﺍﻟﻤﻨﺘﻅﻤﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻓﻘﻁ‬ ‫ﻗﺎﺼﺭﺓ‬ ‫ﺘﻌﺩ‬ ‫ﻓﻠﻡ‬ ،‫ﺍﻟﺘﻘﻠﻴﺩﻯ‬ ‫ﺍﻟﻤﻔﻬﻭﻡ‬ ‫ﻫﺫﺍ‬ ‫ﻤﻥ‬ ‫ﻭﺃﺸﻤﻝ‬ ‫ﺃﻭﺴﻊ‬ ‫ﻭ‬ ،‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻤﺴﺎﻋﺩﺓ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺘﻼﻋﺏ‬ ‫ﻤﻥ‬ ‫ﻭﺍﻟﺘﺤﻘﻕ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻟﻔﻌﺎﻟﻴﺔ‬‫ﺍﻤﺘﺩ‬ ‫ﺇﻨﻤﺎ‬ ‫ﺍﻻﺴﺘﺸﺎﺭﺍﺕ‬ ‫ﻭﺘﻘﺩﻴﻡ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﻟﻬﺎ‬ ‫ﺘﺘﻌﺭﺽ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺒﺎﻟﻤﺨﺎﻁﺭ‬ ‫ﺍﻟﺘﻌﺭﻴﻑ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﻟﻴﺸﻤﻝ‬ ‫ﺩﻭﺭﻫﺎ‬ ‫ﺍﻟﺨﺼﻭﺹ‬ ‫ﻫﺫﺍ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﻟﻺﺩﺍﺭﺓ‬ ‫ﺍﻟﻼﺯﻤﺔ‬.‫ﻤﺯﺍﻴﺎ‬ ‫ﻜﺎﻓﺔ‬ ‫ﻤﻥ‬ ‫ﻭﺍﻻﺴﺘﻔﺎﺩﺓ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻭﺤﺘﻰ‬ ‫ﺒﺎﻟﺘﻨﻅﻴﻡ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻷﻁﺭﺍﻑ‬ ‫ﻜﺎﻓﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺠﺏ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬)،‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺍﻟﻤﺭ‬ ‫ﻟﺠﻨﺔ‬ ،‫ﺍﻟﻤﺤﺎﺴﺒﻴﻥ‬‫ﺍﺠﻌﺔ‬...‫ﺍﻟﺦ‬(‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﻜﺎﻓﻰ‬ ‫ﺍﻟﻔﻬﻡ‬ ‫ﻟﺩﻴﻬﻡ‬ ‫ﻴﻜﻭﻥ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬)Staciokas and Rupsys, 2005(. ‫ﻭﺃﺸﺎﺭ‬‫ﺍ‬"Arena and Azzone, 2005"‫ﺇﻟﻰ‬‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻠﻌﺒﻪ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﺩﻭﺭ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺇﺩﺍﺭﺓ‬‫ﺘﻨﺒﻪ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﻤﺨﺎﻁﺭ‬‫ﺍﻹﺩﺍﺭﺓ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻟﺠﻨﺔ‬‫ﺇﻟﻰ‬‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺘ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻬﺎﻤﺔ‬‫ﻜﻤﺎ‬ ،‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﻭﻤﻭﺍﺭﺩ‬ ‫ﻭﻋﻤﻠﻴﺎﺕ‬ ‫ﺃﻫﺩﺍﻑ‬ ‫ﻋﻠﻰ‬ ‫ﺅﺜﺭ‬‫ﺃﻥ‬‫ﹰ‬‫ﺍ‬‫ﺩﻭﺭ‬ ‫ﻟﻬﺎ‬‫ﹰ‬‫ﺎ‬‫ﺍﺴﺘﺸﺎﺭﻴ‬‫ﻓﻰ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻫﺫﻩ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻠﺘﻐﻠﺏ‬ ‫ﺍﻟﻤﻼﺌﻤﺔ‬ ‫ﺍﻷﺴﺎﻟﻴﺏ‬ ‫ﺘﻘﺩﻴﻡ‬.‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻭﺘﻭﺼﻠﺕ‬‫ﺇﻟﻰ‬‫ﺃﻥ‬ ‫ﻴﻨﺒﻐﻰ‬ ‫ﺃﻨﻪ‬ ‫ﺘﺴﺎﻋﺩ‬ ‫ﺩﺍﺨﻠﻴﺔ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﺩﻯ‬ ‫ﻴﻜﻭﻥ‬‫ﺍﻹﺩﺍﺭﺓ‬‫ﻓﻰ‬‫ﺇﺩﺍﺭﺓ‬‫ﻭﺘﺭﺘﺒﻁ‬ ،‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻓﻌﺎﻟﻴﺔ‬‫ﺒﻤ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﻤﻥ‬ ‫ﺍﻟﻤﻘﺩﻡ‬ ‫ﻭﺍﻟﺩﻋﻡ‬ ‫ﻟﻬﺎ‬ ‫ﺍﻟﻤﺨﺼﺼﺔ‬ ‫ﺍﻟﻤﻭﺍﺭﺩ‬ ‫ﻜﻔﺎﻴﺔ‬ ‫ﺩﻯ‬ ‫ﺍﻟﻤﺴﺘﻤﺭ‬ ‫ﺍﻟﺘﺩﺭﻴﺏ‬ ‫ﻀﻤﺎﻥ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻘﺴﻡ‬ ‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﺍﻹﺩﺍﺭﺓ‬.‫ﺘﺤﺴﻴﻥ‬ ‫ﻭﻴﺅﺩﻯ‬ ‫ﻓﻌﺎﻟﻴﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﺇﻟﻰ‬‫ﻤﻤﺎ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﺩﻭﺭﻫﺎ‬ ‫ﺘﻔﻌﻴﻝ‬‫ﻴﺅﺩﻯ‬‫ﺇﻟﻰ‬ ‫ﻟﻠﺸﺭﻜﺎﺕ‬ ‫ﺃﻓﻀﻝ‬ ‫ﺤﻭﻜﻤﺔ‬.‫ﻭﺃﺸﺎﺭ‬"Liu, 2005"‫ﺇﻟﻰ‬‫ﺍﻟﻤﺭﺍﺠ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻥ‬‫ﻗﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻌﺔ‬ 11. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ١١ ‫ﻭﺒﻼ‬ ،‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻭﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻷﺩﺍﺀ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺭﻜﺯ‬ ‫ﻭﺃﺼﺒﺤﺕ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻯ‬ ‫ﺍﻹﻁﺎﺭ‬ ‫ﻋﻥ‬ ‫ﺨﺭﺠﺕ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﺩﻭﺭﻫﺎ‬ ‫ﻭﺘﻔﻌﻴﻝ‬ ‫ﺠﻭﺩﺘﻬﺎ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻨﻌﻜﺱ‬ ‫ﻫﺫﺍ‬ ‫ﺃﻥ‬ ‫ﺸﻙ‬.‫ﻭﺃﺸﺎﺭ‬ "Whitley, 2005"‫ﺇﻟﻰ‬‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻠﻌﺒﻪ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﺩﻭﺭ‬ ‫ﺩﻭ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬‫ﻓﻰ‬ ‫ﺭﻫﺎ‬‫ﺇﺩﺍﺭﺓ‬‫ﺍﻟﻤﺨﺎﻁﺭ‬. ‫ﺒﻠﺠﻴﻜﺎ‬ ‫ﻭﻓﻰ‬‫ﺃﺸﺎﺭﺍ‬", 2006De BeeldeSarens and"‫ﻓﻰ‬‫ﺃﺠﺭﻴﺕ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺇﺩﺭﺍﻙ‬ ‫ﻜﻴﻔﻴﺔ‬ ‫ﻭﻤﻘﺎﺭﻨﺔ‬ ‫ﻭﺼﻑ‬ ‫ﺒﻬﺩﻑ‬‫ﺇﺩﺍﺭﺓ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺤﺎﻟﻰ‬ ‫ﻟﺩﻭﺭﻫﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﻋﻴﻨ‬ ‫ﻋﻠﻰ‬ ‫ﺃﺠﺭﻴﺕ‬ ‫ﻭﺍﻟﺘﻰ‬ ،‫ﻭﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﺒﻠﺠﻴﻜﻴﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺒﻜﻝ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻥ‬ ‫ﺔ‬ ‫ﺒـ‬ ‫ﺍﻟﺭﺅﺴﺎﺀ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬١٠،‫ﻤﺨﺘﻠﻔﺔ‬ ‫ﺸﺭﻜﺎﺕ‬‫ﺇﻟﻰ‬‫ﺍﻟﻤﺭﺍﺠﻌﻭﻥ‬ ‫ﻴﻠﻌﺒﻪ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﺩﻭﺭ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺍﻟﺩﺍﺨ‬‫ﻠﻴﻭ‬‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ،‫ﻭﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﺒﻠﺠﻴﻜﻴﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺒﻜﻝ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻓﻰ‬ ‫ﻥ‬ ‫ﻤﻬﻨﺔ‬ ‫ﻟﻜﻭﻥ‬ ‫ﺒﻠﺠﻴﻜﺎ‬ ‫ﻓﻰ‬ ‫ﻋﻨﻪ‬ ‫ﺃﻤﺭﻴﻜﺎ‬ ‫ﻓﻰ‬ ‫ﺃﻜﺒﺭ‬ ‫ﺍﻟﺩﻭﺭ‬ ‫ﻫﺫﺍ‬ ‫ﻜﺎﻥ‬ ‫ﻭﺍﻥ‬ ،‫ﻟﻠﺸﺭﻜﺎﺕ‬ ‫ﺃﻓﻀﻝ‬ ‫ﺍﻟﺩﺍﺨﻠ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺍﻨﺘﻘﺎﻟﻴﺔ‬ ‫ﻤﺭﺤﻠﺔ‬ ‫ﻓﻰ‬ ‫ﻻﺯﺍﻟﺕ‬ ‫ﺒﻠﺠﻴﻜﺎ‬ ‫ﻓﻰ‬ ‫ﻴﺔ‬.‫ﻭ‬‫ﺍﺴﺘﺭﺍﻟﻴﺎ‬ ‫ﻓﻰ‬‫ﺃﺸﺎﺭﺍ‬ "Goodwin and Kent, 2006"‫ﺍﻻﺴﺘﺭﺍﻟﻴﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺃﺠﺭﻴﺕ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﻓﻰ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻷﻭﺭﺍﻕ‬ ‫ﺒﺒﻭﺭﺼﺔ‬ ‫ﺍﻟﻤﺴﺠﻠﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﻗﻭﻯ‬ ‫ﺍﺭﺘﺒﺎﻁ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﺍﻟﺘﺯﺍﻡ‬ ‫ﺯﺍﺩ‬ ‫ﻓﻜﻠﻤﺎ‬ ،‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺒﺈﺩﺍﺭﺓ‬ ‫ﺍﻻﻟﺘﺯﺍﻡ‬ ‫ﻭﻤﺴﺘﻭﻯ‬‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻓﻰ‬ ‫ﻭﺭﻏﺒﺘﻬﺎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﻭﻅﻴﻔﺔ‬ ‫ﻟﻼﺴﺘﻌﺎﻨﺔ‬ ‫ﺍﻟﺤﺎﺠﺔ‬ ‫ﺯﺍﺩﺕ‬ ‫ﻜﻠﻤﺎ‬. ‫ﻭ‬‫ﺍﻷﻤﺭﻴﻜﻴﺔ‬ ‫ﺍﻟﻤﺘﺤﺩﺓ‬ ‫ﺍﻟﻭﻻﻴﺎﺕ‬ ‫ﻓﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺤﺩﻴﺜ‬‫ﺃﺸﺎﺭﺕ‬", 2006Hermanson"‫ﺇﻟﻰ‬‫ﺃﻥ‬ ‫ﺘﻘﺭﻴﺭ‬"Deloitte"‫ﺒﻌﻨﻭﺍﻥ‬"‫ﻗﺎﻨﻭﻥ‬ ‫ﻋﺼﺭ‬ ‫ﻅﻝ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺩﻭﺭ‬ ‫ﺘﻌﻅﻴﻡ‬ SarbanesOxley "‫ﺃﻜﺩ‬‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺘﺭﻜﻴﺯ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﻋﻠﻰ‬‫ﺍﻟﻐﺵ‬ ‫ﺍﻜﺘﺸﺎﻑ‬ ‫ﻭﺇﺩﺍﺭﺓ‬‫ﺍﻻﻋﺘﺒﺎﺭ‬ ‫ﻓﻰ‬ ‫ﻴﺄﺨﺫﻭﺍ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻥ‬ ‫ﻁﻠﺏ‬ ‫ﻜﻤﺎ‬ ،‫ﺍﻟﻤﺨﺎﻁﺭ‬‫ﺇﻟﻰ‬‫ﺠﺎﻨﺏ‬ ‫ﻗﺎﻨﻭﻥ‬ ‫ﻤﺘﻁﻠﺒﺎﺕ‬"SarbanesOxley"‫ﻫﻰ‬ ‫ﺃﺴﺎﺴﻴﺔ‬ ‫ﻤﺠﺎﻻﺕ‬ ‫ﺜﻼﺜﺔ‬:‫ﺍﻻﺘﺠﺎﻫﺎﺕ‬ ‫ﺘﻘﻴﻴﻡ‬ ،‫ﻟﻸﻋﻤﺎﻝ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬‫ﺇﺩﺍﺭﺓ‬‫ﺍﻟﻤ‬ ‫ﺘﻘﻨﻴﺔ‬ ‫ﻤﺨﺎﻁﺭ‬‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻨﻤﻭ‬ ‫ﻓﻰ‬ ‫ﻭﺍﻟﻤﺴﺎﻫﻤﺔ‬ ،‫ﻌﻠﻭﻤﺎﺕ‬. ‫ﻤﻥ‬ ‫ﻨﻁﺎﻗﻬﺎ‬ ‫ﺍﺘﺴﻊ‬ ‫ﻗﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺴﺒﻕ‬ ‫ﻤﻤﺎ‬ ‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﻭﻴﺨﻠﺹ‬ ‫ﺇﻀﺎﻓﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﺭﻜﻴﺯ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻹﺩﺍﺭﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻫﻭ‬ ‫ﺍﻟﺘﻘﻠﻴﺩﻯ‬ ‫ﺩﻭﺭﻫﺎ‬ ‫ﹰ‬‫ﺔ‬‫ﻤﺘﻤﺜﻠ‬ ‫ﻟﻠﻤﻨﺸﺄﺓ‬ ‫ﻗﻴﻤﺔ‬‫ﺍﻟﺨﻁ‬ ‫ﺃﺴﺎﺱ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﺩﺨﻝ‬ ‫ﻭﺘﻁﺒﻴﻕ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺇﺩﺍﺭﺓ‬ ‫ﻓﻰ‬‫ﺭ‬. ‫ﺒﺎﻟﻔﻌﺎﻟﻴﺔ‬ ‫ﺍﻟﺠﺩﻴﺩ‬ ‫ﻟﺩﻭﺭﻫﺎ‬ ‫ﺃﺩﺍﺌﻬﺎ‬ ‫ﻓﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﻫﺎﻤ‬ ‫ﹰ‬‫ﺍ‬‫ﺩﻭﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻭﺘﻠﻌﺏ‬ 12. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ١٢ ‫ﻤﺎ‬ ‫ﻭﻫﺫﺍ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺅﺜﺭﺓ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺒﻌﺽ‬ ‫ﻭﺘﻭﺠﺩ‬ ،‫ﺍﻟﻤﻁﻠﻭﺒﺔ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﺎﻟﻰ‬ ‫ﺍﻟﺠﺯﺀ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺘﻔﺼﻴﻝ‬ ‫ﻤﻥ‬ ‫ﺒﺸﺊ‬ ‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﺴﻴﺘﻨﺎﻭﻟﻪ‬. ٢/٢:‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻟﻜﻰ‬‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺤﻭﺭﻯ‬ ‫ﺩﻭﺭﻫﺎ‬ ‫ﺘﻠﻌﺏ‬ ‫ﺃﻥ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻨﺠﺢ‬ ‫ﺍﻟﺠﻭﺩﺓ‬ ‫ﻤﻥ‬ ‫ﻤﻌﻴﻥ‬ ‫ﺒﻤﺴﺘﻭﻯ‬ ‫ﹸﺅﺩﻯ‬‫ﺘ‬ ‫ﺃﻥ‬ ‫ﻴﻨﺒﻐﻰ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬.‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺃﻥ‬ ‫ﺤﻴﺙ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺅﺜﺭ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻷﻁﺭﺍﻑ‬ ‫ﻤﻥ‬ ‫ﻁﺭﻑ‬ ‫ﺒﻜﻝ‬ ‫ﻋﻼﻗﺘﻬﺎ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺅﺜﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺠﻭ‬ ‫ﻓﺎﻥ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﺒﻤﺴﺌﻭﻟﻴﺘﻪ‬ ‫ﺍﻟﻭﻓﺎﺀ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺩﺓ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺅﺜﺭ‬.‫ﻭ‬‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﺤﻭﻜﻤﺔ‬ ‫ﺍﻷﺭﺒﻊ‬ ‫ﺍﻷﻁﺭﺍﻑ‬ ‫ﻤﻥ‬ ‫ﻜﻝ‬ ‫ﻋﻠﻰ‬ ‫ﻴﻘﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻭﺘﻘﻴﻴﻡ‬ ‫ﻀﻤﺎﻥ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻤﺴﺌﻭﻟﻴﺔ‬ ‫ﻤﻥ‬ ‫ﹰ‬‫ﺍ‬‫ﺠﺯﺀ‬.‫ﺴﺒﻴﻝ‬ ‫ﻓﻌﻠﻰ‬ ‫ﺍﻟﻤﺜﺎﻝ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﺅﺩﻴﻪ‬ ‫ﻋﻤﻝ‬ ‫ﺃﻯ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻼﻋﺘﻤﺎﺩ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻴﺨﻁﻁ‬ ‫ﻋﻨﺩﻤﺎ‬ ‫ﺍﻟﺩﺍﺨﻠ‬‫ﺍﻟﻭﻅﻴﻔﺔ‬ ‫ﺘﻠﻙ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻴﻘﻴﻡ‬ ‫ﺃﻥ‬ ‫ﻓﻌﻠﻴﻪ‬ ،‫ﻴﺔ‬)AICPA, 2003; PCAOB, 2004.( ‫ﺍﻟﻌﺎﻤﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﻰ‬ ‫ﺍﻹﺸﺭﺍﻑ‬ ‫ﻟﺠﻨﺔ‬ ‫ﻭﺃﻜﺩﺕ‬)Public Company Accounting Oversight Board (PCAOB)(‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﺃﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺒﺘﺤﺴ‬ ‫ﺍﻻﻫﺘﻤﺎﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺸﺠﻊ‬ ‫ﻗﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻋﻠﻰ‬‫ﺘﻠﻙ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻴﻥ‬ ‫ﺍﻟﻭﻅﻴﻔﺔ‬)PCAOB, 2004.(‫ﻭﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺃﻫﻠﻴﺔ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻘﻭﻝ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻓﺎﻨﻪ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﺇﻤﻜﺎﻨﻴﺔ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ،‫ﺍﺨﺘﺒﺎﺭﺍﺘﻬﺎ‬ ‫ﺸﻤﻭﻟﻴﺔ‬ ‫ﻭﺯﻴﺎﺩﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬)PCAOB, 2004.( ‫ﺍﻟﺭﻗ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﻭﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﻥ‬ ‫ﻜﻝ‬ ‫ﻋﻠﻰ‬ ‫ﻭﻴﻨﺒﻐﻰ‬،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺎﺒﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﺘﺘﻀﻤﻥ‬ ‫ﻭﺍﻟﺘﻰ‬،‫ﺒﻤﻔﻬﻭﻤﻬﺎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺃﻥ‬ ‫ﺤﻴﺙ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﺸﻤﻝ‬ ‫ﺍﻟﻭﺍﺴﻊ‬.‫ﻤ‬ ‫ﺃﻥ‬ ‫ﺫﻟﻙ‬ ‫ﺇﻟﻰ‬ ‫ﺃﻀﻑ‬‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻌﻬﺩ‬ ‫ﻌﺎﻴﻴﺭ‬ ‫ﺘ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬‫ﺍﻟﻤﺩﻴﺭ‬ ‫ﻠﺯﻡ‬‫ﻴﻥ‬‫ﺍﻟﺘﻨﻔﻴﺫ‬‫ﻴﻴﻥ‬‫ﻟ‬‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻭﺘﺤﺴﻴﻥ‬ ‫ﺒﻀﻤﺎﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﺍ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻟﺠﻭﺩﺓ‬ ‫ﺍﻟﺩﻭﺭﻯ‬ ‫ﺍﻟﺘﻘﻴﻴﻡ‬ ‫ﺘﺘﻀﻤﻥ‬ ‫ﻭﺍﻟﺘﻰ‬ ،‫ﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻬﺎ‬ ‫ﺍﻟﻤﺴﺘﻤﺭﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻭﺍﻟﻤﺭﺍﻗﺒﺔ‬)IIA, 2003 b.(‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﻥ‬ ‫ﻟﻜﻝ‬ ‫ﺃﻥ‬ ‫ﺫﻟﻙ‬ ‫ﻤﻥ‬ ‫ﻭﺍﻷﻜﺜﺭ‬ ‫ﺍﻟﻤﺅﺜﺭ‬ ‫ﺩﻭﺭﻫﺎ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻟﺠﻨﺔ‬‫ﻓﻰ‬‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺍﻟﻤﻭﺍﺭﺩ‬ ‫ﺘﺨﺼﻴﺹ‬ ‫ﻗﺭﺍﺭﺍﺕ‬‫ﺍﻟﻼﺯﻤﺔ‬‫ﻭﺘﺤ‬ ‫ﻟﻬﺎ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺘﻘﺎﺭﻴﺭ‬ ‫ﺇﻟﻴﻪ‬ ‫ﹸﺭﻓﻊ‬‫ﺘ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻤﺴﺘﻭﻯ‬ ‫ﺩﻴﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬. 13. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ١٣ ‫ﻓﻰ‬ ‫ﻴﺭﻏﺏ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﻤﻥ‬ ‫ﻁﺭﻑ‬ ‫ﺃﻯ‬ ‫ﻋﻠﻰ‬ ‫ﻴﻨﺒﻐﻰ‬ ‫ﺃﻨﻪ‬ ‫ﻴﻌﻨﻰ‬ ‫ﻭﻫﺫﺍ‬ ‫ﺨﺼﺎﺌﺹ‬ ‫ﻴﺩﺭﻙ‬ ‫ﺃﻥ‬ ،‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﻟﺩﻋﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬‫ﻋﻭﺍﻤﻝ‬ ‫ﺃﻭ‬‫ﺠﻭﺩﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬.‫ﻓﺄﺸﺎﺭ‬"Krishnamoorthy, 2002"‫ﺇﻟﻰ‬‫ﻓﻬﻡ‬ ‫ﺃﻥ‬‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺘﻠﻙ‬ ‫ﺒﻴﻥ‬ ‫ﻭﺍﻟﺘﻔﺎﻋﻝ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻗﻭﺓ‬ ‫ﺘﺤﺩﺩ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﻷﻫﻤﻴﺔ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻭﻀﻭﻉ‬ ‫ﻟﻠﻌﻤﻴﻝ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻫﻴﻜﻝ‬ ‫ﻓﻬﻡ‬ ‫ﻓﻰ‬ ‫ﻴﺴﺎﻋﺩﻩ‬ ،‫ﺍﻟﻌﻭﺍﻤﻝ‬‫ﺍﻟﺘﻘﺩﻴﺭ‬ ‫ﻭﻓﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﻭﻓﻌﺎﻟﻴﺔ‬ ‫ﻜﻔﺎﺀﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﻤﻤﺎ‬ ،‫ﻟﻠﻤﺨﺎﻁﺭ‬ ‫ﺍﻟﺩﻗﻴﻕ‬. ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺤﺩﺩﺕ‬ ‫ﻭﻗﺩ‬‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﻭﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻥ‬ ‫ﻟﻜﻝ‬ ‫ﻟ‬ ‫ﺍﻟﻀﺭﻭﺭﻴﺔ‬‫ﻀﻤﺎﻥ‬‫ﺭﻗﻡ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻗﺎﺌﻤﺔ‬ ‫ﻓﺤﺩﺩﺕ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ )٦٥) (AICPA, 1991(‫ﻋﻭﺍﻤﻝ‬‫ﺘﺸﻤﻝ‬ ‫ﺃﻨﻬﺎ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬: ‫ﺍﻷﻫﻠﻴﺔ‬)Competence) (‫ﻭﺍﻟﺸﻬﺎﺩ‬ ،‫ﺍﻟﺘﻌﻠﻴﻤﻲ‬ ‫ﺍﻟﻤﺴﺘﻭﻯ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﺘﻘﺎﺱ‬ ‫ﻭﺍﻟﺘﻰ‬‫ﺍﺕ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬(‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ،)‫ﹸ‬‫ﺘ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺠﻬﺔ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﺘﻘﺎﺱ‬ ‫ﻭﺍﻟﺘﻰ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺘﻘﺎﺭﻴﺭ‬ ‫ﻟﻬﺎ‬ ‫ﺭﻓﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺘﻌﻴﻴﻥ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻤﺴﺌﻭﻟﺔ‬ ‫ﻭﺍﻟﺠﻬﺔ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬(‫ﺍﻟﻤﻬﺎﻡ‬ ‫ﺃﺩﺍﺀ‬ ‫ﻭﺠﻭﺩﺓ‬ ،)‫ﻭﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻨﻁﺎﻕ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﺭﺍﻤﺞ‬ ‫ﻭﻜﻔﺎﻴﺔ‬ ‫ﺩﻗﺔ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﺘﻘﺎﺱ‬) (AICPA, 1991.( ‫ﻤﻌﻬﺩ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻓﺎﻥ‬ ‫ﻭﺒﺎﻟﻤﺜﻝ‬‫ﺍﻟﻤﺭﺍﺠﻌ‬‫ﻴﻥ‬‫ﺍﻟﺩﺍﺨﻠﻴ‬‫ﻴﻥ‬‫ﺤﺩﺩﺕ‬‫ﻋﻭﺍﻤﻝ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺍﻟﺒﺭﺍﻋﺔ‬ ،‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ،‫ﺍﻻﺴﺘﻘﻼﻝ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬)Proficiency(‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﻌﻨﺎﻴﺔ‬ ‫ﻭﺒﺫﻝ‬ ، )IIA, 2003b.( ‫ﻭ‬‫ﻟﻘﺩ‬‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬ ‫ﺒﺎﻫﺘﻤﺎﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺤﻅﻴﺕ‬‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬،‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻜﺜﻴﺭ‬ ‫ﻭﺍﺴﺘﺨﺩﻡ‬‫ﻤﺩﺨﻝ‬‫ﺍ‬‫ﻜﺎﻥ‬ ‫ﺇﺫﺍ‬ ‫ﻤﺎ‬ ‫ﺘﺤﺩﻴﺩ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺘﺠﺭﻴﺒﻰ‬ ‫ﻭﺍﻟﻤﺩﺨﻝ‬ ‫ﻟﻤﺴﺢ‬ ‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﻴﺩﻤﺞ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻭﺩﺓ‬ ‫ﺘﻘﻴﻴﻤﻪ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺃﻥ‬ ‫ﻭﻜﻴﻑ‬ ‫ﺍﻟﺫﻜﺭ‬ ‫ﺴﺎﺒﻘﺔ‬‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﺤﺩﺩﺘﻬﺎ‬ ‫ﻭﺍﻟﺘﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻟﺠﻭﺩﺓ‬ )SAS No. 9 AICPA, 1975; SAS No. 65 AICPA, 1991.(‫ﻭﺍﻋﺘﻤﺩ‬‫ﺍﻟﺒﻌﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻟﺠﻭﺩﺓ‬ ‫ﺘﻘﻴﻴﻤﻪ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻵﺨﺭ‬ ‫ﺍﻟﺘﺠﺭﻴﺒﻰ‬ ‫ﺍﻟﻤﺩﺨﻝ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﻭﺍﺴﺘﺨﺩﻤﺕ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻭﻗﺭﺍﺭﺍﺕ‬ ‫ﺃﺤﻜﺎﻡ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻭﻗﺭﺍﺭﺍﺕ‬ ‫ﺃﺤﻜﺎﻡ‬ ‫ﻭﻜﻤﺎﻝ‬ ،‫ﺍﻷﺨﻼﻗﻰ‬ ‫ﻭﺍﻟﺘﻔﻜﻴﺭ‬ ‫ﺍﻷﺨﻼﻕ‬ ،‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺭﻜﺯﺕ‬ 14. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ١٤ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬.‫ﻭﻴﻤﻜﻥ‬‫ﺨﻠﺼﺕ‬ ‫ﻭﻤﺎ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﺘﻨﺎﻭﻟﺘﻪ‬ ‫ﻤﺎ‬ ‫ﺘﻠﺨﻴﺹ‬‫ﺇﻟﻴﻪ‬‫ﻋﻠﻰ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﺎﻟﻰ‬ ‫ﺍﻟﻨﺤﻭ‬: ٢/٢/١:‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﺇﻟﻰ‬ ‫ﺃﺩﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﻭﺍﻟﺘﺠﺭﻴﺒﻴﺔ‬ ‫ﺍﻟﻤﺴﺤﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺴﻠﺴﻠﺔ‬ ‫ﺃﺠﺭﻴﺕ‬‫ﺘﺤﺩﻴﺩ‬‫ﻭﺘﻘﻴﻴﻡ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺃﻫﻤﻴﺔ‬)Criteria(‫ﻋﺎﻤﻝ‬ ‫ﻜﻝ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻴﺴﺘﺨﺩﻤﻬﺎ‬ ‫ﺍﻟﺘﻰ‬‫ﻤﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻟﺠﻭﺩﺓ‬ ‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬)‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻨﻅﺭ‬: Brown and Karan, 1986; Messier and Schneider, 1988; DeZoort, et al. 2001.( ‫ﺃﻫﻠﻴﺔ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻤﺔ‬ ‫ﺒﺎﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﻴﺘﻌﻠﻕ‬ ‫ﻓﻔﻴﻤﺎ‬)Competence(‫ﻭﻅﻴﻔﺔ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﺸﺎﺭ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬"Clark, et al. 1980" ‫ﻭ‬"Gibbs and Schroeder 1979"‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻓﻰ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺍﻷﻜﺜﺭ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﻤﻥ‬ ‫ﻴﻌﺘﺒﺭ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﻭﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺒﻌﻤﻠﻴﺎﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻤﻌﺭﻓﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺤﻜﻡ‬.‫ﻭﺃﺸﺎﺭ‬"Brown, 1983"‫ﺘﻘﻴﻴﻡ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻭﻜﺫﻟ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﺘﺩﺭﻴﺒﻴﺔ‬ ‫ﺍﻟﺒﺭﺍﻤﺞ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺴﺘﻨﺩ‬ ‫ﺍﻷﻫﻠﻴﺔ‬‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﺭﻜﻴﺯ‬ ‫ﻙ‬ ‫ﺍﻟﺩﺍﺨﻠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﻴﺤﺼﻝ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﺸﻬﺎﺩﺍﺕ‬.‫ﺩﺭﺍﺴﺔ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻭﺃﺸﺎﺭﺕ‬ "Messier and Schneider, 1988"‫ﺃﻥ‬ ‫ﻴﻌﺘﺒﺭﻭﻥ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻫﻠﻴﺔ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻓﻰ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺍﻷﻜﺜﺭ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﻤﻥ‬ ‫ﺘﻌﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺒﺎﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﺨﺒﺭﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬.‫ﻨﺘ‬ ‫ﻭﺃﺸﺎﺭﺕ‬‫ﺃﺠﺭﺍﻫﺎ‬ ‫ﻤﺴﺤﻴﺔ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﺎﺌﺞ‬" Gramling and Myers, 1997" ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﺠﻠﺱ‬ ‫ﻭﺃﻋﻀﺎﺀ‬ ،‫ﺍﻟﻤﺎﻟﻴﻴﻥ‬ ‫ﺍﻟﻤﺩﻴﺭﻴﻥ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﺩﻴﺭﻯ‬ ‫ﻤﻥ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺸﻤﻠﺕ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺍﻴﺠﺎﺒﻴ‬ ‫ﺍﻨﻌﻜﺱ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﺄﻗﺴﺎﻡ‬ ‫ﻗﺎﻨﻭﻨﻴﻴﻥ‬ ‫ﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻫﻠﻴﺔ‬. ‫ﻭ‬‫ﺒﻤﻭ‬ ‫ﻴﺘﻌﻠﻕ‬ ‫ﻓﻴﻤﺎ‬‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻓﺎﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻀﻭﻋﻴﺔ‬ ‫ﻴﺴﺘﺨﺩﻤ‬‫ﻭﻥ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﺴﺘﻘﻼﻝ‬)‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬ ‫ﻋﻠﻰ‬:‫ﺍﻟﺘﻘﺭﻴﺭ‬ ‫ﻋﻼﻗﺔ‬(‫ﻜﻤﻌﻴﺎﺭ‬ ‫ﻤﻭﻀﻭﻋﻴ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻓﻰ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺃﻜﺜﺭ‬‫ﺘﻬﺎ‬)Clark, et al. 1981; Brown, 1983; Messier and Schneider, 1988.(‫ﺃﺸﺎﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺤﺩﻴﺜ‬"DeZoort, et al. 2001"‫ﺇﻟﻰ‬ ‫ﺃﻥ‬‫ﺃﻥ‬ ‫ﻴﺭﻭﻥ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺍﻷﺴﺎﺴﻰ‬ ‫ﺍﻟﺩﻭﺭ‬)‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻻﺴﺘﺸﺎﺭﺍﺕ‬ ‫ﺘﻘﺩﻴﻡ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬(‫ﺍﻟﻤﻜﺎﻓﺂﺕ‬ ‫ﻭﻫﻴﻜﻝ‬)‫ﻨﻅﺎﻡ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﺴﺘﻘﺭ‬ ‫ﺍﻟﻤﺭﺘﺏ‬‫ﺍﻟﺤﻭﺍﻓﺯ‬( 15. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ١٥ ‫ﻴ‬‫ﺅﺜﺭ‬‫ﺍﻥ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﻋﻠﻰ‬.‫ﻭﺘﻭﺼﻼ‬"Ahlawat and Lowe, 2004"‫ﺇﻟﻰ‬‫ﻫﻭ‬ ‫ﺃﻥ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺨﺩﻤﺔ‬ ‫ﻤﻘﺩﻡ‬ ‫ﻴﺔ‬)‫ﺨﺎﺭﺠﻰ‬ ‫ﺃﻭ‬ ‫ﺩﺍﺨﻠﻰ‬(‫ﻋﻠﻰ‬ ‫ﺘﺅﺜﺭ‬ ‫ﻟﻡ‬ ‫ﻭﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺍﻻﺴﺘﻘﻼﻝ‬. ‫ﻭ‬،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺒﺠﻭﺩﺓ‬ ‫ﻴﺘﻌﻠﻕ‬ ‫ﻓﻴﻤﺎ‬‫ﺃﺸﺎﺭ‬"Clark, et al. 1980"‫ﺍﻷﺴﺎﺴ‬ ‫ﺍﻟﻤﻌﻴﺎﺭ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬‫ﺍﻟﺨﺎﺭﺠ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻭﻥ‬ ‫ﻴﺴﺘﺨﺩﻤﻪ‬ ‫ﺍﻟﺫﻯ‬ ‫ﻰ‬‫ﻴ‬‫ﻭ‬‫ﺠﻭﺩﺓ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻓﻰ‬ ‫ﻥ‬ ‫ﺍﻟ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺩﻋﻡ‬ ‫ﻫﻭ‬ ‫ﺩﺍﺨﻠﻴﺔ‬.‫ﻭﺃﺸﺎﺭ‬ "Brown, 1983"‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻷﺩﺍﺀ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺍﻹﺸﺭﺍﻑ‬ ،‫ﺍﻟﻤﻁﺒﻘﺔ‬ ‫ﺍﻟﻤﺘﺎﺒﻌﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ،‫ﺍﻟﺴﺎﺒﻕ‬ ‫ﺃﺩﺍﺌﻬﺎ‬ ‫ﻋﻥ‬ ‫ﺭﻀﺎﺌﻪ‬ ‫ﻤﺩﻯ‬ ‫ﻋﻠﻰ‬ ‫ﻴﻌﺘﻤﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬.‫ﺍ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻭﺃﻥ‬‫ﻭﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺘﻜﺸﻑ‬ ‫ﻭﻟﻡ‬ ،‫ﺍﻟﺜﺎﻟﺙ‬ ‫ﺍﻟﻤﺭﻜﺯ‬ ‫ﻓﻰ‬ ‫ﺍﻷﻫﻠﻴﺔ‬ ‫ﻴﻠﻴﻬﻤﺎ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺘﻌﺘﺒﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺒﻴﻥ‬ ‫ﺠﻭﻫﺭﻯ‬ ‫ﺘﻔﺎﻋﻝ‬ ‫ﺃﻯ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻋﻥ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬.‫ﻭﺃﺸﺎﺭﺍ‬"Messier and Schneider, 1988"‫ﺇﻟﻰ‬‫ﺃ‬‫ﺃﻜﺜﺭ‬ ‫ﻤﻥ‬ ‫ﻴﻌﺘﺒﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻨﻁﺎﻕ‬ ‫ﻥ‬ ‫ﺍﻟﻤﻌ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﻭﺼﻑ‬ ‫ﻓﻰ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺎﻴﻴﺭ‬. ‫ﺍﺨﺘﺒﺭ‬ ‫ﺍﻟﺘﺤﻠﻴﻠﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻤﺠﺎﻝ‬ ‫ﻭﻓﻰ‬"Krishnamoorthy, 2001"‫ﻜﺎﻨﺕ‬ ‫ﺇﺫﺍ‬ ‫ﻤﺎ‬ ‫ﻋﻤﻝ‬ ‫ﻷﺩﺍﺀ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺅﺜﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺜﻘﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺘﻭﻗﻑ‬ ‫ﺍﻟﺘﻘﻴﻴﻡ‬ ‫ﻫﺫﺍ‬ ‫ﻜﺎﻥ‬ ‫ﺇﺫﺍ‬ ‫ﻭﻤﺎ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﺃﻫﻠﻴﺔ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻭﻤﻭﻀﻭﻋﻴﺔ‬.‫ﺘﻜﻭﻥ‬ ‫ﻋﻨﺩﻤﺎ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻭﺃﺸﺎﺭﺕ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺘﻭﻗﻑ‬ ‫ﻻ‬ ‫ﺍﻷﺩﺍﺀ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻓﺎﻥ‬ ،‫ﻤﻨﺨﻔﻀﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺜﻘﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻭﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺃﻫﻠﻴﺔ‬.‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺜﻘﺔ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺇﺫﺍ‬ ‫ﺃﻨﻪ‬ ‫ﺤﻴﻥ‬ ‫ﻓﻰ‬ ‫ﺍ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﻭﻅﻴﻔﺔ‬ ‫ﻭﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺃﻫﻠﻴﺔ‬ ‫ﻤﻘﺎﻴﻴﺱ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺘﻭﻗﻑ‬ ‫ﺍﻷﺩﺍﺀ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻓﺎﻥ‬ ،‫ﻋﺎﻟﻴﺔ‬ ‫ﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬. ‫ﺠﻭﺩﺓ‬ ‫ﻟﻌﻭﺍﻤﻝ‬ ‫ﺍﻟﻨﺴﺒﻴﺔ‬ ‫ﺍﻷﻫﻤﻴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﺠﺭﻴﺒﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺃﺨﺭﻯ‬ ‫ﺴﻠﺴﻠﺔ‬ ‫ﻭﺭﻜﺯﺕ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﺤﺩﺩﺘﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬)،‫ﺍﻷﻫﻠﻴﺔ‬ ‫ﺃ‬ ‫ﻭﺠﻭﺩﺓ‬ ،‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬‫ﺍﻟﻌﻤﻝ‬ ‫ﺩﺍﺀ‬(‫ﻋﻨﺩ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﻟﺘﻠﻙ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻴﻌﻁﻴﻬﺎ‬ ‫ﻭﺍﻟﺘﻰ‬ ، ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﺘﻘﻴﻴﻤﻰ‬ ‫ﺤﻜﻤﻪ‬ ‫ﺒﻨﺎﺀ‬.‫ﻓﺄﺸﺎﺭ‬"Abdelkhalik et al. 1983" 16. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ١٦ ‫ﺇﻟﻰ‬‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺃﻜﺜﺭ‬ ‫ﻫﻭ‬ ‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﻋﺎﻤﻝ‬ ‫ﺃﻥ‬‫ﺍﻟﺜﻼﺙ‬‫ﻻ‬ ‫ﻭﺃﻨﻪ‬ ،‫ﺃﻫﻤﻴﺔ‬‫ﺒﻴﻥ‬ ‫ﺘﻔﺎﻋﻝ‬ ‫ﻴﻭﺠﺩ‬ ‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬.‫ﻭ‬‫ﻭﺠﺩ‬"Schneider, 1984"‫ﺠﻭﺩ‬ ‫ﺃﻥ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻓﻰ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺘﻌﺘﺒﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬)٤١,٧(% ‫ﺍﻷﻫﻠﻴﺔ‬ ‫ﻴﻠﻴﻬﺎ‬)٣٥,٢(%‫ﺍﻟﺜﺎﻟﺜﺔ‬ ‫ﺍﻟﻤﺭﺘﺒﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺘﺄﺘﻰ‬ ‫ﺜﻡ‬)٢٣,١.(%‫ﻭﻭﺠﺩ‬ "Schneider, 1985a"‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻥ‬‫ﺘﻘ‬ ‫ﻋﻨﺩ‬‫ﻴ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﻴﻤﻬﻡ‬ ‫ﺍﻟﺩﺍﺨﻠ‬‫ﺍﻷﻫﻠﻴﺔ‬ ‫ﻋﺎﻤﻠﻰ‬ ‫ﺃﻥ‬ ‫ﻴﺭﻭﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺘﺨﻁﻴﻁ‬ ‫ﻗﺭﺍﺭﺍﺕ‬ ‫ﻓﻰ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺒﻐﺭﺽ‬ ‫ﻴﺔ‬ ‫ﺍﻷﻫﻤﻴﺔ‬ ‫ﻨﻔﺱ‬ ‫ﻟﻬﻤﺎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﻭﺠﻭﺩﺓ‬،‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﻋﺎﻤﻝ‬ ‫ﻭﺃﻥ‬ ‫ﺍﻷﻫﻤﻴﺔ‬ ‫ﻓﻰ‬ ‫ﻴﻠﻴﻬﻤﺎ‬‫ﺇﻻ‬‫ﹰ‬‫ﺎ‬‫ﻤﻬﻤ‬ ‫ﹰ‬‫ﻼ‬‫ﻋﺎﻤ‬ ‫ﺃﻨﻪ‬.‫ﹰ‬‫ﺎ‬‫ﻭﺃﻴﻀ‬‫ﻭﺠﺩ‬"Schneider, 1985b"‫ﻗﻴﺎﺴﻪ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻻﺘﻔﺎﻕ‬ ‫ﻟﻤﺴﺘﻭﻯ‬)Consensus(‫ﺒﻴﻥ‬‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺘﻘﻴﻴﻤﻬﻡ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﻴﻠﻰ‬ ‫ﻜﻤﺎ‬ ‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺘﺭﺘﻴﺏ‬:‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻭﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ،‫ﺍﻷﻫﻠﻴﺔ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬. ‫ﺩﺭﺍﺴﺔ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻭﺠﺎﺀﺕ‬"Brown and Karan, 1986"‫ﻓﻴﻬﺎ‬ ‫ﺍﺴﺘﺨﺩﻤﺎ‬ ‫ﻭﺍﻟﺘﻰ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻤﻊ‬ ‫ﹰ‬‫ﺔ‬‫ﻤﺘﻔﻘ‬ ‫ﺍﻷﺩﺍﺀ‬ ‫ﻟﺘﻘﻴﻴﻡ‬ ‫ﺍﻟﺨﻁﻴﺔ‬ ‫ﺍﻟﻨﻤﺎﺫﺝ‬‫ﺩﺭﺍﺴﺎﺕ‬"Schneider"‫ﻋﻠﻰ‬ ‫ﺃﻜﺩﺕ‬ ‫ﺤﻴﺙ‬ ، ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺭﻜﺯﻭﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺘﻘﻴﻴﻤﻬﻡ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻥ‬ ‫ﺃﻭ‬ ‫ﺍﻷﻫﻠﻴﺔ‬ ‫ﻤﻥ‬ ‫ﺃﻯ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺭﻜﻴﺯﻫﻡ‬ ‫ﻤﻥ‬ ‫ﺃﻜﺒﺭ‬ ‫ﺒﺩﺭﺠﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬.‫ﺩﺭﺍﺴﺔ‬ ‫ﻭﺃﺸﺎﺭﺕ‬"Haron et al. 2004"‫ﺘﺤﺩﻴﺩ‬ ‫ﺒﻬﺩﻑ‬ ‫ﺃﺠﺭﻴﺕ‬ ‫ﻭﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﻌ‬‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻟﻌﻤﻝ‬ ‫ﺘﻘﻴﻴﻤﻪ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺇﻟﻴﻬﺎ‬ ‫ﻴﺴﺘﻨﺩ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺎﻴﻴﺭ‬ ، ‫ﻤﺎﻟﻴﺯﻴﺎ‬‫ﺇﻟﻰ‬‫ﺍﻷﻜﺜﺭ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﻤﻥ‬ ‫ﻴﻌﺘﺒﺭﺍ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻭﻨﻁﺎﻕ‬ ‫ﺍﻷﻫﻠﻴﺔ‬ ‫ﺃﻥ‬‫ﺃﻫﻤﻴﺔ‬ ‫ﺍﻟﺨﺎﺭﺠ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻭﻥ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﻴﻌﺘﻤﺩ‬ ‫ﺍﻟﺘﻰ‬‫ﻴ‬‫ﻭ‬‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻟﻌﻤﻝ‬ ‫ﺘﻘﻴﻴﻤﻬﻡ‬ ‫ﻋﻨﺩ‬ ‫ﻤﺎﻟﻴﺯﻴﺎ‬ ‫ﻓﻰ‬ ‫ﻥ‬ ‫ﺍﻻﻋ‬ ‫ﺒﻐﺭﺽ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬‫ﻋﻠﻴﻬﻡ‬ ‫ﺘﻤﺎﺩ‬.‫ﺒﻀﺭﻭﺭﺓ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺴﻴﺎﺴﺎﺕ‬ ‫ﻭﺍﻀﻌﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻭﺘﻭﺼﻰ‬ ‫ﺍﻟﻤﻬﺎﻡ‬ ‫ﺘﺨﺼﻴﺹ‬ ‫ﻋﻨﺩ‬ ‫ﺃﻭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺍﺨﺘﻴﺎﺭ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﻤﻌﻴﺎﺭﻴﻥ‬ ‫ﻫﺫﻴﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﺭﻜﻴﺯ‬ ‫ﻋﻠﻴﻬﻡ‬.‫ﻭﺒﺎﻟﻁﺒﻊ‬‫ﺇﺫﺍ‬‫ﺃﻜﺒﺭ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﻴﻌﺘﻤﺩﻭﺍ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻓﻴﻤﻜﻥ‬ ‫ﺫﻟﻙ‬ ‫ﺭﻭﻋﻰ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺍﻴﺠﺎﺒﻴ‬ ‫ﻴﻨﻌﻜﺱ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻋﻠﻰ‬‫ﺠﻭﺩﺓ‬‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬. ‫ﻭﺃﺸﺎﺭ‬"Margheim, 1986"‫ﺇﻟﻰ‬‫ﻓﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻴﺄﺨﺫﻫﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺃﻥ‬ ‫ﺍﻻﻋﺘﺒﺎﺭ‬‫ﺍﻟﻨﺤﻭ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺭﺘﻴﺒﻬﺎ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺒﻐﺭﺽ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﺘﻘﻴﻴﻤﻪ‬ ‫ﻋﻨﺩ‬ 17. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ١٧ ‫ﺍﻟﺘﺎﻟﻰ‬:‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ،‫ﺍﻷﻫﻠﻴﺔ‬‫ﻭﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ،.‫ﺃﺸﺎﺭ‬ ‫ﺍﺴﺘﺭﺍﻟﻴﺎ‬ ‫ﻭﻓﻰ‬ "Edge and Farley, 1991"‫ﻴﺄﺨﺫﻫﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﻟﻠﻌﻭﺍﻤﻝ‬ ‫ﺍﻟﻨﺴﺒﻴﺔ‬ ‫ﻟﻸﻫﻤﻴﺔ‬ ‫ﺘﺤﺩﻴﺩﻩ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺘﻘﻴﻴﻤﻪ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻻﻋﺘﺒﺎﺭ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬‫ﺇﻟﻰ‬‫ﺍﻷﻫﻠﻴﺔ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻌﺎﻤﻝ‬ ‫ﻫﻰ‬ ‫ﺍﻟﻔﻨﻴﺔ‬‫ﻟﻠﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺍﻷﻜﺜﺭ‬‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬‫ﺜﻡ‬ ،‫ﺍﻟﻌﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻴﻠﻴﻪ‬ ‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﻴﻠﻴﻬﻤﺎ‬)‫ﺍﻟﺘﻨ‬ ‫ﺍﻟﺤﺎﻟﺔ‬‫ﻅﻴﻤﻴﺔ‬(‫ﻻ‬ ‫ﻭﺃﻨﻪ‬ ،‫ﺒﻴﻨﻬﻡ‬ ‫ﺘﻔﺎﻋﻝ‬ ‫ﻴﻭﺠﺩ‬. ‫ﺩﺭﺍﺴﺔ‬ ‫ﺃﻤﺎ‬"Messier and Schneider, 1988"‫ﺒﺘﺭﺘﻴﺏ‬ ‫ﻨﺘﺎﺌﺠﻬﺎ‬ ‫ﺠﺎﺀﺕ‬ ‫ﻓﻘﺩ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﻏﻴﺭﻫﺎ‬ ‫ﻓﻰ‬ ‫ﺠﺎﺀ‬ ‫ﻋﻤﺎ‬ ‫ﻴﺨﺘﻠﻑ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻟﻌﻭﺍﻤﻝ‬ ،‫ﺍﻷﻫﻠﻴﺔ‬ ‫ﻟﻌﺎﻤﻝ‬ ‫ﺃﻜﺒﺭ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﻴﻌﻁﻭﻥ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺃﺸﺎﺭﺕ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﻤ‬ ‫ﻴﻠﻴﻪ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺜﻡ‬ ،‫ﻭﻀﻭﻋﻴﺔ‬.‫ﺍﻟﻨﺘﺎﺌﺞ‬ ‫ﻨﻔﺱ‬ ‫ﻭﻴﺅﻜﺩ‬ "Maletta, 1993"‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻫﻠﻴﺔ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺍﻟﻤﻼﺯﻡ‬ ‫ﺍﻟﺨﻁﺭ‬ ‫ﻅﺭﻭﻑ‬ ‫ﻅﻝ‬ ‫ﻓﻰ‬ ‫ﺃﻨﻪ‬ ‫ﻭﺠﺩ‬ ‫ﺤﻴﺙ‬ ، ‫ﺍﻷﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺜﻡ‬ ‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﻴﻠﻴﻪ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺍﻷﻜﺜﺭ‬ ‫ﺍﻟﻌﺎﻤﻝ‬ ‫ﻫﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬. ‫ﻨﻅﺭﻴﺔ‬ ‫ﻭﺒﺎﺴﺘﺨﺩﺍﻡ‬"‫ﺒﺎﻴﻴﺯ‬"‫ﺃﺸﺎﺭ‬ ‫ﻟﻼﺤﺘﻤﺎﻻﺕ‬"Krishnamoorthy, 2002"‫ﺇﻟﻰ‬ ‫ﻟﻌﻭﺍﻤﻝ‬ ‫ﺍﻟﻨﺴﺒﻴﺔ‬ ‫ﻟﻸﻫﻤﻴﺔ‬ ‫ﺘﺭﺘﻴﺒﻬﺎ‬ ‫ﺒﺸﺄﻥ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﺒﻴﻥ‬ ‫ﺘﻌﺎﺭﺽ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻭﺍﻤﻝ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺭﺠﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﻁﺒﻴﻌﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺘﻭﻗﻑ‬)Criteria(‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺘﻠﻙ‬ ‫ﺘﺼﻑ‬ ‫ﺍﻟﺘﻰ‬.‫ﻫﺫﻩ‬ ‫ﺃﻥ‬ ‫ﻭﺤﻴﺙ‬ ‫ﺍ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬‫ﻤﺘﻀﺎﺭﺒﺔ‬ ‫ﻨﺘﺎﺌﺠﻬﺎ‬ ‫ﺠﺎﺀﺕ‬ ‫ﻟﺫﺍ‬ ،‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﺒﻴﻥ‬ ‫ﺨﺘﻠﻔﺕ‬.‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﻭﺃﺸﺎﺭ‬‫ﺇﻟﻰ‬ ‫ﻤﺤﺎﻭﻟﺔ‬ ‫ﺃﻥ‬‫ﺍﻟﺜﻼﺙ‬ ‫ﻟﻠﻌﻭﺍﻤﻝ‬ ‫ﻤﻌﻴﻥ‬ ‫ﺘﺭﺘﻴﺏ‬ ‫ﺇﻴﺠﺎﺩ‬‫ﻋﻠ‬ ‫ﻴﻁﺒﻕ‬‫ﻰ‬‫ﻤﺤﺎﻭﻟﺔ‬ ‫ﺘﻌﺩ‬ ،‫ﺍﻟﺤﺎﻻﺕ‬ ‫ﻜﺎﻓﺔ‬ ‫ﹰ‬‫ﺎ‬‫ﻋﻤﻠﻴ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻨﺘﻴﺠﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺼﻝ‬ ‫ﻟﻥ‬ ‫ﻋﻘﻴﻤﺔ‬. ‫ﻭﺒﺎﻹﻀﺎﻓﺔ‬‫ﺇﻟﻰ‬‫ﻓﻰ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺃﺨﺫ‬ ‫ﻀﺭﻭﺭﺓ‬‫ﻓﺎﻨ‬ ‫ﺍﻻﻋﺘﺒﺎﺭ‬‫ﻪ‬‫ﻟﺘ‬‫ﺠﻭﺩﺓ‬ ‫ﺤﺴﻴﻥ‬ ‫ﻤﻥ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﻗﺒﻝ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺠﻭﺩﺓ‬ ‫ﺒﻔﺤﺹ‬ ‫ﻴﺴﻤﻰ‬ ‫ﻟﻤﺎ‬ ‫ﺘﺨﻀﻊ‬ ‫ﺃﻥ‬ ‫ﻴﻨﺒﻐﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻤﺜﻝ‬ ‫ﺍﻟﻤﺠﺎﻝ‬ ‫ﻫﺫﺍ‬ ‫ﻓﻰ‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﺨﺒﺭﺓ‬ ‫ﻭﺫﻭﻯ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺨﺎﺭﺝ‬:،‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻫﺫﺍ‬ ‫ﻴﺘﻡ‬ ‫ﻭﺃﻥ‬ ،‫ﺃﺨﺭﻯ‬ ‫ﻤﻨﺸﺂﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻭ‬ ،‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺴﺘﺸﺎﺭﻴﻴﻥ‬ ‫ﻜﻝ‬ ‫ﻤﺭﺓ‬ ‫ﺍﻷﻗﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻔﺤﺹ‬٥‫ﺴﻨﻭﺍ‬‫ﺕ‬.‫ﻴ‬‫ﻭ‬‫ﺒﺫﻟﻙ‬ ‫ﺭﺴﻤﻰ‬ ‫ﺘﻘﺭﻴﺭ‬ ‫ﺭﻓﻊ‬‫ﻟﻺﺩﺍﺭﺓ‬‫ﻭﻴﺘﻀﻤﻥ‬ ،‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﺍﻟﺘﻘﺭﻴﺭ‬ ‫ﻫﺫﺍ‬‫ﺍﻟ‬‫ﺭﺃﻯ‬،‫ﺍﻟﻌﻤﻝ‬ ‫ﻭﺒﺨﻁﺔ‬ ‫ﺒﺎﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﺘﺯﺍﻡ‬ ‫ﻤﺩﻯ‬ ‫ﺒﺸﺄﻥ‬ ‫ﺒﻜﻴﻔﻴﺔ‬ ‫ﺘﻭﺼﻴﺎﺕ‬ ‫ﻴﺘﻀﻤﻥ‬ ‫ﻜﻤﺎ‬‫ﺍﻹﺼﻼﺡ‬‫ﻭﺍﻟﺘﺤﺴﻴﻥ‬.‫ﻟﻠﻤﺭﺍﺠﻊ‬ ‫ﹰ‬‫ﺍ‬‫ﻤﻔﻴﺩ‬ ‫ﺍﻟﺘﻘﺭﻴﺭ‬ ‫ﻫﺫﺍ‬ ‫ﻴﻌﺘﺒﺭ‬ ‫ﻭﻻ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬‫ﻓﻘﻁ‬،‫ﻭﺇﻨﻤﺎ‬‫ﻴﻔﻴﺩ‬‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬‫ﺍ‬‫ﺍﻟﺩﺍﺨﻠ‬ ‫ﻟﻤﺭﺍﺠﻌﻴﻥ‬،‫ﻴﻴﻥ‬‫ﺍﻹﺩﺍﺭﺓ‬‫ﻭﻤﺠﻠﺱ‬ ،‫ﺍﻹﺩﺍﺭﺓ‬ )Colbert, 2002(. 18. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ١٨ ٢/٢/٢:‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻭﻗﺭﺍﺭﺍﺕ‬ ‫ﺃﺤﻜﺎﻡ‬ ‫ﺠﻭﺩﺓ‬ ‫ُﺘﻀﻌﻑ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺍﺨﺘﺒﺭﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬ ‫ﺘﻭﺠﺩ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻤﻥ‬ ‫ﺘﻘﻠﻝ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﺤﻜﺎﻡ‬ ‫ﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬.‫ﻓﻭﺠﺩ‬"Plumlee, 1985"‫ﺘﺼﻤﻴﻡ‬ ‫ﻓﻰ‬ ‫ﺸﺎﺭﻜﻭﺍ‬ ‫ﺍﻟﺫﻴﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻥ‬ ‫ﺒﺎﻟﻤﻘﺎﺭﻨﺔ‬ ‫ﺃﻗﻭﻯ‬ ‫ﺭﻗﺎﺒﻴﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺘﺼﻤﻴﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻘﺩﺭﺓ‬ ‫ﻟﺩﻴﻬﻡ‬ ‫ﺘﺘﻭﺍﻓﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻨﻅﻡ‬ ‫ﺒﺘﻠ‬‫ﺍﻟﺩﺍﺨﻠﻴﻭ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻭﻥ‬ ‫ﻴﺼﻤﻤﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﻙ‬‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺘﺼﻤﻴﻡ‬ ‫ﻓﻰ‬ ‫ﹰ‬‫ﺍ‬‫ﺩﻭﺭ‬ ‫ﻟﺩﻴﻬﻡ‬ ‫ﻴﻜﻥ‬ ‫ﻟﻡ‬ ‫ﺍﻟﺫﻴﻥ‬ ‫ﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬.‫ﻭﺠﺩﺍ‬ ‫ﺒﻴﻨﻤﺎ‬"Church and Schneider, 1992"‫ﺍﺸﺘﺭ‬ ‫ﺃﻥ‬‫ﺍ‬‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻙ‬ ‫ﻻ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻨﻅﺎﻡ‬ ‫ﺘﺼﻤﻴﻡ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻰ‬‫ﻴﻌﺘﺒﺭ‬‫ﻤﻬﺎﻡ‬ ‫ﺘﺨﺼﻴﺹ‬ ‫ﻓﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺠﻭﻫﺭﻴ‬ ‫ﹰ‬‫ﺍ‬‫ﻤﺤﺩﺩ‬ ‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﻟﺫﻟﻙ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬.‫ﻭﺃﺸﺎﺭﺍ‬"Brody and Kaplan, 1996"‫ﻭﺠﻭﺩ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺴﺒﺏ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻨﻅﺎﻡ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﻓﻰ‬ ‫ﻀﻌﻑ‬ ‫ﺍﺸﺘ‬‫ﺍﻟﻨﻅﺎﻡ‬ ‫ﻤﻭﺍﺯﻨﺔ‬ ‫ﻹﻋﺩﺍﺩ‬ ‫ﻭﺍﻟﻨﻬﺎﺌﻴﺔ‬ ‫ﺍﻷﻭﻟﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺤﻝ‬ ‫ﻓﻰ‬ ‫ﺭﺍﻜﻬﻡ‬.‫ﻭﻭﺠﺩﺍ‬"Brody and Lowe, 2000"‫ﺃﻥ‬‫ﻋﻠﻰ‬ ‫ﻴﺅﺜﺭ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﺸﺭﺍﺀ‬ ‫ﻗﺭﺍﺭﺍﺕ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﺸﺘﺭﺍﻙ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﺒﺘﻘﺎﺩﻡ‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ‬ ‫ﺃﺤﻜﺎﻤﻪ‬. ‫ﺩﺭﺍﺴﺔ‬ ‫ﻭﻓﻰ‬"Harrell, et al. 1989"‫ﺃﺤﻜﺎﻡ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺘﺤﻴﺯ‬ ‫ﺍﺨﺘﺒﺭﺕ‬ ‫ﻭﺍﻟﺘﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻌﻬﺩ‬ ‫ﻓﻰ‬ ‫ﺍﻷﻋﻀﺎﺀ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻥ‬ ‫ﻭﺠﺩﻭﺍ‬ ،‫ﻥ‬ ‫ﻭﻋﻠﻰ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻓﻰ‬ ‫ﻤﺘﺤﻴﺯﻴﻥ‬ ‫ﺠﻌﻠﻬﻡ‬ ‫ﻓﻰ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺠﻬﻭﺩ‬ ‫ﻗﺎﻭﻤﻭﺍ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻠﺭﻗﺎﺒﺔ‬ ‫ﺘﻘﻴﻴﻤﻬﻡ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻟﺭﻏﺒﺔ‬ ‫ﻤﺘﺤﻴﺯﻴﻥ‬ ‫ﺍﻷﻋﻀﺎﺀ‬ ‫ﻏﻴﺭ‬ ‫ﻜﺎﻥ‬ ‫ﺫﻟﻙ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﻜﺱ‬. ‫ﺍﻟﺘ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻜﺘﺎﺒﺎﺕ‬ ‫ﺍﻤﺘﺩﺕ‬ ‫ﻭﻗﺩ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻗﺭﺍﺭﺍﺕ‬ ‫ﺃﺤﻜﺎﻡ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﻨﺎﻭﻟﺕ‬ ‫ﻰ‬ ‫ﺍﻷﺨﻼﻗﻰ‬ ‫ﻭﺍﻟﺘﻔﻜﻴﺭ‬ ‫ﺍﻷﺨﻼﻗﻰ‬ ‫ﺍﻟﺠﺎﻨﺏ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬)Moral Reasoning(‫ﻭﺠﺩ‬ ‫ﺤﻴﺙ‬ ، "Buchman, 1983"‫ﺃﻭﺭﺍﻕ‬ ‫ﻓﻰ‬ ‫ﺃﺸﺎﺭﻭﺍ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺒﻌﺽ‬ ‫ﺃﻥ‬‫ﻋﻤﻠﻬﻡ‬‫ﺃﻨﻬﻡ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺨﻁﻭﺍﺕ‬ ‫ﺒﻌﺽ‬ ‫ﺃﻨﺠﺯﻭﺍ‬‫ﺃﻨﻬﺎ‬ ‫ﺤﻴﻥ‬ ‫ﻓﻰ‬‫ﺍﻟﺨﻁ‬ ‫ﻫﺫﻩ‬ ‫ﺃﻜﺜﺭ‬ ‫ﻭﻤﻥ‬ ،‫ﺒﺎﻟﻔﻌﻝ‬ ‫ﺘﻨﺠﺯ‬ ‫ﻟﻡ‬‫ﻭﺍﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻫﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻗﺒﻝ‬ ‫ﻤﻥ‬ ‫ﻟﻠﻜﺫﺏ‬ ‫ﻋﺭﻀﺔ‬.‫ﻭﻓﻰ‬ ‫ﻭﺠﺩ‬ ‫ﻤﻤﺎﺜﻠﺔ‬ ‫ﺩﺭﺍﺴﺔ‬"Berry, et al. 1987"‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﻜﺫﺏ‬ ‫ﻫﺫﺍ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ‬ ‫ﻏﻴﺭ‬ ‫ﻋﻨﺩ‬ ‫ﻤﻨﻪ‬ ‫ﺃﻗﻝ‬ ‫ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ‬. 19. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ١٩ ‫ﻭﺭﻜﺯﺍ‬"Church and Schneider, 1995"‫ﺘﻔﺴﻴﺭ‬ ‫ﻭﺴﻼﻤﺔ‬ ‫ﺩﻗﺔ‬ ‫ﻤﺩﻯ‬ ‫ﻋﻠﻰ‬ ‫ﺍ‬،‫ﺘﺤﻠﻴﻠﻴﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻤﻥ‬ ‫ﻴﻨﻔﺫﻭﻨﻪ‬ ‫ﻤﺎ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﻴﻜﺘﺸﻔﻭﻨﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﻟﻸﺨﻁﺎﺀ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻟﻬﺅﻻﺀ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺨﺒﺭﺓ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﻤﻊ‬ ‫ﺘﺯﺩﺍﺩ‬ ‫ﺍﻟﻤﻘﺒﻭﻟﺔ‬ ‫ﺍﻟﺘﻔﺴﻴﺭﺍﺕ‬ ‫ﻨﺴﺒﺔ‬ ‫ﺃﻥ‬ ‫ﻭﻭﺠﺩﺍ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻷﻭﺭﺍﻕ‬ ‫ﺒﺒﻭﺭﺼﺔ‬ ‫ﺍﻟﻤﺴﺠﻠﺔ‬ ‫ﺍﻟﻤﺴﺎﻫﻤﺔ‬ ‫ﺒﺎﻟﺸﺭﻜﺎﺕ‬ ‫ﺍﻟﻌﻤﻝ‬ ‫ﻤﻥ‬ ‫ﻭﺍﻟﻤﻜﺘﺴﺒﺔ‬. ‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﻭﻴﺨﻠﺹ‬‫ﺃ‬ ‫ﺇﻟﻰ‬ ‫ﺴﺒﻕ‬ ‫ﻤﻤﺎ‬‫ﻨﻪ‬‫ﺘﻨﺎﻭﻟﺘﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻬﺎﻤﺔ‬ ‫ﺍﻟﻤﻭﻀﻭﻋﺎﺕ‬ ‫ﺒﻴﻥ‬ ‫ﻤﻥ‬ ‫ﻴﻠﻰ‬ ‫ﻤﺎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻤﺠﺎﻝ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﻜﺘﺎﺒﺎﺕ‬:‫ﺃﻭﻻ‬:‫ﺍﻻﺴﺘﻘﻼﻝ‬)‫ﺁﺨﺭ‬ ‫ﺒﻤﻌﻨﻰ‬ ‫ﺍﻟﺘﻘﺭﻴﺭ‬ ‫ﻋﻼﻗﺔ‬(‫ﹰ‬‫ﺎ‬‫ﺜﺎﻨﻴ‬ ،‫ﻟﻠﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﻫﺎﻡ‬ ‫ﻜﻤﻘﻴﺎﺱ‬:‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻟﻌﻭﺍﻤﻝ‬ ‫ﺍﻟﻨﺴﺒﻴﺔ‬ ‫ﺍﻷﻫﻤﻴﺔ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺠﻭﺩﺓ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻭﺠﺩﺕ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺃﻭ‬ ‫ﺒﺎﻟﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺒﺎﻟﻤﻘﺎﺭﻨﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺩﻴﺩ‬ ‫ﻓﻰ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﹰ‬‫ﺍ‬‫ﻭﺃﺨﻴﺭ‬ ،‫ﺍﻷﻫﻠﻴﺔ‬:‫ﻗﺭﺍﺭﺍﺕ‬ ‫ﻓﻰ‬ ‫ﺍﻷﺨﻼﻗﻰ‬ ‫ﺍﻟﺠﺎﻨﺏ‬ ‫ﻀﻌﻑ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﻟﻴﻝ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﺒﻌﺽ‬ ‫ﻗﺩﻤﺕ‬ ‫ﺍﻟﻤﻬﻨ‬ ‫ﺍﻟﺸﻬﺎﺩﺍﺕ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺃﺨﺭﻯ‬ ‫ﺩﺭﺍﺴﺎﺕ‬ ‫ﺃﺸﺎﺭﺕ‬ ‫ﺒﻴﻨﻤﺎ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻭﺃﺤﻜﺎﻡ‬،‫ﻴﺔ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺴﺠﻠﺔ‬ ‫ﺍﻟﻤﺴﺎﻫﻤﺔ‬ ‫ﺒﺎﻟﺸﺭﻜﺎﺕ‬ ‫ﻭﺍﻟﺨﺒﺭﺓ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻌﻬﺩ‬ ‫ﻋﻀﻭﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﺃﺤﻜﺎﻡ‬ ‫ﻗﺭﺍﺭﺍﺕ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺅﺩﻯ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻷﻭﺭﺍﻕ‬. ‫ﻭﻴﺭﻯ‬‫ﺍﻟﺒﺎﺤﺙ‬‫ﺘﻬﺘﻡ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻜﺘﺎﺒﺎﺕ‬ ‫ﻨﻁﺎﻕ‬ ‫ﺘﻭﺴﻴﻊ‬ ‫ﻴﺘﻡ‬ ‫ﺃﻥ‬ ‫ﺒﻤﻜﺎﻥ‬ ‫ﺍﻷﻫﻤﻴﺔ‬ ‫ﻤﻥ‬ ‫ﺃﻨﻪ‬ ‫ﻭﻤ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺒﻘﻴﺎﺱ‬‫ﺃﻁﺭﺍﻑ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻜﻴﻔﻴﺔ‬ ‫ﻓﻬﻡ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﺍﻟﻤﻬﻡ‬ ‫ﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻟﺠﻭﺩﺓ‬ ‫ﺍﻷﺭﺒﻊ‬ ‫ﺍﻟﺤﻭﻜﻤﺔ‬.‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‬ ‫ﺍﻟﺒﺤﻭﺙ‬ ‫ﺃﻥ‬ ‫ﺫﻟﻙ‬ ‫ﺇﻟﻰ‬ ‫ﺃﻀﻑ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻭﺍﻤﻝ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻤﺘﺒﺎﺩﻟﺔ‬ ‫ﺍﻟﻌﻼﻗﺎﺕ‬ ‫ﻭﺘﻭﻀﻴﺢ‬ ‫ﻟﺘﻌﺭﻴﻑ‬ ‫ﺤﺎﺠﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻭﺠﻭﺩﺓ‬،‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﻴﺴﻌﻰ‬ ‫ﻤﺎ‬ ‫ﻭﻫﺫﺍ‬‫ﺇﻟﻰ‬‫ﺩﺭﺍﺴﺘﻪ‬ ‫ﻓﻰ‬ ‫ﺘﻐﻁﻴﺘﻪ‬ ‫ﺍﻟﺤﺎﻟﻴﺔ‬. ٢/٣:‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﻭﺒﺎﻗﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﺍﻷﻁﺭﺍﻑ‬ ‫ﻤﻥ‬ ‫ﻏﻴﺭﻩ‬ ‫ﺩﻋﻡ‬ ‫ﻓﻰ‬ ‫ﺍﻷﺭﺒﻊ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﻤﻥ‬ ‫ﻁﺭﻑ‬ ‫ﻜﻝ‬ ‫ﻴﺨﺩﻡ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺘﻨﻌﻜﺱ‬ ‫ﺘﻜﺎﻤﻠﻴﺔ‬ ‫ﻋﻼﻗﺔ‬ ‫ﻓﻰ‬‫ﹸ‬‫ﺘ‬‫ﻓ‬‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻠﺯﻡ‬ ‫ﺒﺄﻁﺭﺍﻑ‬ ‫ﺍﻻﺘﺼﺎﻝ‬ ‫ﺒﻀﺭﻭﺭﺓ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻭﻀﻭﻉ‬ ‫ﻟﻠﻌﻤﻴﻝ‬ ‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺘﺴﺘ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻬﺎﻤﺔ‬ ‫ﺍﻷﻤﻭﺭ‬ ‫ﻓﻰ‬ ‫ﻭﺫﻟﻙ‬‫ﺩ‬‫ﻤﻬ‬ ‫ﺃﺩﺍﺀ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻨﺘﺒﺎﻫﻬﻡ‬ ‫ﻋﻰ‬‫ﺎ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻡ‬.‫ﻓﺎﻥ‬ ‫ﻭﻜﺫﻟﻙ‬ ‫ﺍﻟﻬﺎﻤﺔ‬ ‫ﺍﻟﺒﻨﻭﺩ‬ ‫ﺒﻤﻨﺎﻗﺸﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺘﻭﺼﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻌﻬﺩ‬ ‫ﺇﺼﺩﺍﺭﺍﺕ‬ 20. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٢٠ ‫ﻤﺠﻠﺱ‬ ‫ﻤﻊ‬‫ﺍﻹﺩﺍﺭﺓ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻟﺠﻨﺔ‬‫ﻋﻠ‬ ‫ﻴﺤﺼﻠﻭﻥ‬ ‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﻓﺎﻥ‬ ‫ﻭﺒﺎﻟﺘﺎﻟﻰ‬ ،‫ﻰ‬ ‫ﻤﻬﺎﻤﻬﻡ‬ ‫ﻷﺩﺍﺀ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻥ‬ ‫ﻤﺠﻤﻭﻋﺘﻴﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬. ‫ﻭ‬‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬‫ﻟﻺﺤﺼﺎﺌﻴﺎﺕ‬‫ﻤﻨﺫ‬ ‫ﺃﻓﻠﺴﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻜﺒﻴﺭﺓ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻨﺼﻑ‬ ‫ﻤﻥ‬ ‫ﺃﻜﺜﺭ‬ ‫ﻓﺎﻥ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﻋﺎﻡ‬١٩٩٦‫ﻋﺩﺩﻫﺎ‬ ‫ﻭﺍﻟﺒﺎﻟﻎ‬٦٧٣‫ﺃﻯ‬ ‫ﺘﻘﺭﻴﺭﻩ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻴﻘﺩﻡ‬ ‫ﻟﻡ‬ ،‫ﺸﺭﻜﺔ‬ ‫ﺒﻝ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺘﻠﻙ‬ ‫ﻓﺸﻝ‬ ‫ﺒﺎﺤﺘﻤﺎﻝ‬ ‫ﺘﺤﺫﻴﺭﺍﺕ‬‫ﹰ‬‫ﺎ‬‫ﻨﻅﻴﻔ‬ ‫ﹰ‬‫ﺍ‬‫ﺘﻘﺭﻴﺭ‬ ‫ﺒﺸﺄﻨﻬﺎ‬ ‫ﺃﺼﺩﺭ‬ ‫ﺫﻟﻙ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﻜﺱ‬ ‫ﻋﻠﻰ‬ )IIA, 2002(.‫ﺩﺭﺠﺔ‬ ‫ﻭﺍﺯﺩﺍﺩﺕ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﺤﺠﻡ‬ ‫ﻜﺒﺭ‬ ‫ﻜﻠﻤﺎ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻹﺤﺼﺎﺌﻴﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﻭﺘﺸﻴﺭ‬ ‫ﺘﻜﻭﻴﻥ‬ ‫ﻭﺍﻟﻠﺠﺎﻥ‬ ،‫ﺍﻹﺩﺍﺭﺓ‬ ،‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺼﻌﺏ‬ ‫ﻤﻥ‬ ‫ﻜﺎﻥ‬ ‫ﻜﻠﻤﺎ‬ ،‫ﻨﺸﺎﻁﻬﺎ‬ ‫ﺘﻌﻘﻴﺩ‬ ‫ﺍﻟﺸﺭﻜﺔ‬ ‫ﺘﻠﻙ‬ ‫ﻟﻬﺎ‬ ‫ﺘﺘﻌﺭﺽ‬ ‫ﺍﻟﺘﻰ‬ ‫ﻟﻠﻤﺨﺎﻁﺭ‬ ‫ﺩﻗﻴﻘﺔ‬ ‫ﺼﻭﺭﺓ‬‫ﻭﺇﺠﺭﺍﺀﺍﺕ‬‫ﺍﻟﺭ‬‫ﻭﻫﻨﺎ‬ ،‫ﻋﻠﻴﻬﺎ‬ ‫ﻗﺎﺒﺔ‬ ‫ﻫﺫﻩ‬ ‫ﺘﻌﺭﻴﻑ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺤﻴﻭﻯ‬ ‫ﺩﻭﺭﻩ‬ ‫ﺍﻟﺩﺍﺨﻠﻰ‬ ‫ﻟﻠﻤﺭﺍﺠﻊ‬ ‫ﻴﻜﻭﻥ‬‫ﺍﻷﻁﺭﺍﻑ‬‫ﺒﺎﻟﻤﺨﺎﻁﺭ‬‫ﻭﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻓﻌﺎﻟﻴﺔ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﻴﻌﻨﻰ‬ ‫ﻤﻤﺎ‬ ،‫ﻋﻠﻴﻬﺎ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬‫ﺇﺩﺍﺭﺓ‬‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻭﺠﻭﺩﺓ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬.‫ﻭﻹﺒﺭﺍﺯ‬ ‫ﺘﻡ‬ ‫ﺫﻟﻙ‬‫ﺍﻟﻌﻼﻗ‬ ‫ﺘﻨﺎﻭﻟﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺴﺢ‬ ‫ﻫﺫﺍ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺘﺭﻜﻴﺯ‬‫ﺎﺕ‬‫ﺍﻟﺘﻔﺎﻋﻠﻴﺔ‬ ‫ﺒﻴﻥ‬‫ﻭﻅﻴ‬‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﻭﺒﺎﻗﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻔﺔ‬‫ﺍﻟﺘﺎﻟﻰ‬ ‫ﺍﻟﻨﺤﻭ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺫﻟﻙ‬ ،: ٢/٣/١:‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﻭﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺯﺍﺩﺕ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻤﺘﻁﻠﺒﺎﺕ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﻭﻤﻊ‬ ‫ﺍﻷﺨﻴﺭﺓ‬ ‫ﺍﻵﻭﻨﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﻭﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬)Ratcliffe, 2003; Swanson,2007.( ‫ﻗﺩﻴﻡ‬ ‫ﺘﻘﻠﻴﺩ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﻭﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﻭﺘﻌﺘﺒﺭ‬ )Thurston, 1949(‫ﻤﻤﺎ‬ ‫ﹰ‬‫ﻼ‬‫ﺘﻜﺎﻤ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺩﻭﺭﻫﻤﺎ‬ ‫ﺃﺼﺒﺢ‬ ‫ﻗﺩ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﺍﻟﻌﻤﻝ‬ ‫ﺒﻴﺌﺔ‬ ‫ﻭﻓﻰ‬ ، ‫ﺒﻴﻨﻬﻤﺎ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﺘﻌﻤﻴﻕ‬ ‫ﻀﺭﻭﺭﺓ‬ ‫ﺍﺴﺘﺩﻋﻰ‬)Tapestry Networks, 2004 ; Abbott et al. 2007.(‫ﻋﻠ‬ ‫ﹰ‬‫ﻼ‬‫ﻓﻀ‬ ‫ﻫﺫﺍ‬‫ﺍﻟﺘﻼﻋﺏ‬ ‫ﺍﻜﺘﺸﺎﻑ‬ ‫ﻋﻠﻰ‬ ‫ﻗﺎﺩﺭﻴﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻥ‬ ‫ﻰ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﺒﺸﺄﻥ‬ ‫ﻤﻌﻬﻡ‬ ‫ﺍﻟﺘﺸﺎﻭﺭ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻓﺎﻨﻪ‬ ‫ﻭﺒﺎﻟﺘﺎﻟﻰ‬ ،‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺘﻼﻋﺏ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻭﺘﻘﺩﻴﺭ‬)Church et al. 2001.(‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻌﻬﺩ‬ ‫ﺩﻓﻊ‬ ‫ﻤﺎ‬ ‫ﻭﻫﺫﺍ‬ ‫ﺍﻟﻰ‬ ‫ﺍﻷﻤﺭﻴﻜﻰ‬ ‫ﺍﻟﻘﺎﻨﻭﻨﻴﻴﻥ‬‫ﺇﺼﺩﺍﺭ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻗﺎﺌﻤﺔ‬‫ﺭﻗﻡ‬)٦٥(‫ﺘﺸﺠﻊ‬ ‫ﻭﺍﻟﺘﻰ‬ ، ‫ﻭﺘﻨﻔﻴﺫ‬ ‫ﺘﺨﻁﻴﻁ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﺄﻨﺸﻁﺔ‬ ‫ﺍﻻﺴﺘﻌﺎﻨﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻠﻴﺔ‬.‫ﺭﻗﻡ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻗﺎﺌﻤﺔ‬ ‫ﺃﺼﺩﺭ‬ ‫ﻜﻤﺎ‬)٥٥(‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺘﻠﺯﻡ‬ ‫ﻭﺍﻟﺘﻰ‬ ، ‫ﹰ‬‫ﺍ‬‫ﺠﺯﺀ‬ ‫ﺘﻌﺘﺒﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﻥ‬ ‫ﻭﺤﻴﺙ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻓﻬﻡ‬ ‫ﺒﻀﺭﻭﺭﺓ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬‫ﻤﻥ‬ 21. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٢١ ‫ﺍﻟﺭﻗ‬‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻋﻠﻰ‬ ‫ﻴﻨﺒﻐﻰ‬ ‫ﻟﺫﺍ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺎﺒﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻓﻬﻡ‬ ) 2002Colbert(. ‫ﺠﻭﺩﺓ‬ ‫ﻭﺘﻌﺘﺒﺭ‬‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬‫ﹰ‬‫ﺍ‬‫ﻭﺍﺤﺩ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺘﺼﺩﺭﻫﺎ‬ ‫ﺍﻟﺘﻰ‬‫ﺤﻭﻜﻤﺔ‬ ‫ﺃﻫﺩﺍﻑ‬ ‫ﺃﻫﻡ‬ ‫ﻤﻥ‬ ‫ﺍﻟ‬ ‫ﺍﻟﺴﻨﻭﻴﺔ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﻭﺘﺭﻜﺯ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻴﺠﺭﻴﻬﺎ‬ ‫ﺘﻰ‬.‫ﻭﻗﺩ‬ ‫ﺩﻋﻡ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺩﻭﺭ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺤﺩﺩﺕ‬ ‫ﺍﻟﺴﻨﻭﻴﺔ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﻤﻬﺎﻡ‬ ‫ﺘﻨﻔﻴﺫ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬)SAS No. 65, AICPA 1991; AS 2, PCAOB, 2004.(‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻴﺅﺜﺭ‬ ‫ﻭﻗﺩ‬ ‫ﻋﻠﻰ‬،‫ﺍﻟﺴﻨﻭﻴﺔ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻭﻤﺩﻯ‬ ،‫ﺘﻭﻗﻴﺕ‬ ،‫ﻁﺒﻴﻌﺔ‬‫ﻋﻠﻰ‬ ‫ﻴﺅﺜﺭ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻟﻨﻅﺎﻡ‬ ‫ﻓﻬﻤﻪ‬ ‫ﺒﻐﺭﺽ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻴﻨﻔﺫﻫﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺘﻘﺩﻴﺭ‬‫ﺍ‬،‫ﻟﻤﺨﺎﻁﺭ‬‫ﻭﺇﺠﺭﺍﺀﺍﺕ‬‫ﺍﻟﺘﻔﺼﻴﻠﻴﺔ‬ ‫ﻟﻼﺨﺘﺒﺎﺭﺍﺕ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻹﺜﺒﺎﺕ‬ ‫ﺃﺩﻟﺔ‬ ‫ﺠﻤﻊ‬.‫ﺃﺩﺍﺀ‬ ‫ﻭﻋﻨﺩ‬ ‫ﻴﻌﺘﻤﺩ‬ ‫ﻗﺩ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻬﺎﻡ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﺩﺘﻬﺎ‬ ‫ﺃﻋﻤﺎﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﹰ‬‫ﺓ‬‫ﻤﺒﺎﺸﺭ‬ ‫ﻤﻨﻬﺎ‬ ‫ﹸﻁﻠﺏ‬‫ﺘ‬ ‫ﺃﻋﻤﺎﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻭ‬ ،‫ﹰ‬‫ﺎ‬‫ﻤﺴﺒﻘ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬)‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻴﻁﻠﺏ‬ ‫ﻗﺩ‬ ‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬ ‫ﻋﻠﻰ‬ ‫ﻋﻤﻠﻪ‬ ‫ﻨﻁﺎﻕ‬ ‫ﻓﻰ‬ ‫ﺘﺩﺨﻝ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﻬﺎﻡ‬ ‫ﺒﻌﺽ‬ ‫ﺍﺴﺘﻜﻤﺎﻝ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻨﻅﺎﻡ‬ ‫ﺘﻘﻴﻴﻡ‬ ‫ﻴﻁﻠﺏ‬ ‫ﻜﺄﻥ‬.(‫ﺃﻋ‬ ‫ﻭﺒﺎﻟﻤﺜﻝ‬‫ﺭﻗﻡ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻌﻴﺎﺭ‬ ‫ﻁﻰ‬ )٢(‫ﺃﻋﺩﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻋﻠﻰ‬ ‫ﻴﻌﺘﻤﺩ‬ ‫ﺃﻥ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﻟﻠﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﺤﻕ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺒﻤﺸﺎﺭﻜﺔ‬)AS 2, PCAOB, 2004(. ‫ﻭ‬‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻜﺘﺎﺒﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬ ‫ﺃﺸﺎﺭﺕ‬ ‫ﺍﻟﺨ‬ ‫ﻭﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﻫﺫﻩ‬ ‫ﻭﺭﻜﺯﺕ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﺤﻭﻜﻤﺔ‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬ ‫ﺎﺭﺠﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬-‫ﺘﺠﺭﻴﺒﻴﺔ‬ ‫ﻁﺭﻕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻋﺘﻤﺩﺕ‬ ‫ﻭﺍﻟﺘﻰ‬-‫ﺒﺎﻫﺘﻤﺎﻡ‬‫ﺘﻠﻌﺒﻪ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﺩﻭﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ،‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻴﻬﺎ‬)‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﺁﺨﺭ‬ ‫ﺒﻤﻌﻨﻰ‬)Reliance Decision.((‫ﻭﻗﺩﻤﺕ‬‫ﺍﻟﻜﺘﺎﺒﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﺒﺎﻵﺘﻰ‬ ‫ﺘﺘﻌﻠﻕ‬ ‫ﺘﺼﻭﺭﺍﺕ‬:)١(‫ﻋﻨﺩ‬ ‫ﺍﻻﻋﺘﺒﺎﺭ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻴﺄﺨﺫﻫﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭﺍﺕ‬ ‫ﺍﺘﺨﺎﺫ‬)٢(‫ﻭ‬ ‫ﻤﺩﻯ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻁﺒﻴﻌﺔ‬‫ﻴﻌﺘﻤﺩ‬ ‫ﺍﻟﺫﻯ‬ ‫ﻋﻠﻴﻪ‬‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬)٣(‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺒﺎﻟﺩﻭﺭ‬ ‫ﺘﺘﺄﺜﺭ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺠﻭﺍﻨﺏ‬ 22. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٢٢ ‫ﺃﻥ‬‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻠﻌﺒﻪ‬.‫ﻫﺫﻩ‬ ‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﻭﻴﺘﻨﺎﻭﻝ‬ ‫ﺍﻟﺘﺎﻟﻰ‬ ‫ﺍﻟﻨﺤﻭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﻔﺼﻴﻝ‬ ‫ﻤﻥ‬ ‫ﺒﺸﺊ‬ ‫ﺍﻟﺘﺼﻭﺭﺍﺕ‬: ٢/٣/١/١:‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﻤﺤﺩﺩﺍﺕ‬ ‫ﺘﻭﺠﺩ‬‫ﺘﻨﺎﻭﻟﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬‫ﻗﺭﺍﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺅﺜﺭ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﺨﺘﻠﻔﺔ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺍﻋﺘﻤﺎﺩ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬.‫ﻫﺫﻩ‬ ‫ﻤﻥ‬ ‫ﻤﺠﻤﻭﻋﺔ‬ ‫ﻭﺍﺴﺘﺨﺩﻤﺕ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻭﺍﻤﻝ‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺭﻜﺯﺕ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﺘﺠﺭﻴﺒﻰ‬ ‫ﺍﻟﻤﺩﺨﻝ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬.‫ﺃﺸﺎﺭ‬ ‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬ ‫ﻓﻌﻠﻰ‬"Abdelkhalik, et al. 1983" ‫ﺘﺭ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﺘﻨﻅﻴﻤﻰ‬ ‫ﺍﻟﻤﺴﺘﻭﻯ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻘﺎﺭﻴﺭ‬ ‫ﻟﻪ‬ ‫ﻓﻊ‬)‫ﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬(‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬‫ﺍ‬‫ﺘﺄﺜﻴﺭ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺃﻫﻡ‬ ‫ﻤﻥ‬ ‫ﻜﺎﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬.‫ﻭﺠﺩ‬ ‫ﺍﻟﻌﻜﺱ‬ ‫ﻭﻋﻠﻰ‬" Schneider, 1985b" ‫ﺒ‬ ‫ﹰ‬‫ﺔ‬‫ﻤﻘﺎﺭﻨ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﻓﻰ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺃﻗﻝ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺃﻥ‬‫ﺠﻭﺩﺓ‬‫ﺃﺩﺍ‬‫ﺍﻷﻫﻠﻴﺔ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻌﻤﻝ‬ ‫ﺀ‬. ‫ﻭﺠﺩ‬ ‫ﻭﺒﺎﻟﻤﺜﻝ‬"Margheim, 1986"‫ﺘﺄﺜﻴﺭ‬ ‫ﻟﻬﺎ‬ ‫ﻴﻜﻥ‬ ‫ﻟﻡ‬ ‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺃﻥ‬‫ﹰ‬‫ﺍ‬‫ﺠﻭﻫﺭ‬‫ﹰ‬‫ﺎ‬‫ﻴ‬‫ﻗﺭﺍﺭ‬ ‫ﻓﻰ‬ ،‫ﺍﻻﻋﺘﻤﺎﺩ‬‫ﺤﻴﻥ‬ ‫ﻓﻰ‬‫ﻟ‬ ‫ﻜﺎﻥ‬‫ﺠﻭﺩﺓ‬‫ﺘﺄﺜﻴﺭ‬ ‫ﻭﺃﻫﻠﻴﺘﻬﺎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬‫ﹰ‬‫ﺍ‬ ‫ﹰ‬‫ﺎ‬‫ﺠﻭﻫﺭﻴ‬‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﻋﻠﻰ‬)‫ﻓﻰ‬ ‫ﹰ‬‫ﻼ‬‫ﻤﻤﺜ‬‫ﺘﺨﻔﻴﺽ‬‫ﺍﻟﻤﺨﻁﻁﺔ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺴﺎﻋﺎﺕ‬.( ‫ﻭﺒﻌﻴﺩ‬‫ﺍﺨﺘﺒﺭﺍ‬ ‫ﺍﻟﺘﺠﺭﻴﺒﻰ‬ ‫ﺍﻟﻤﺩﺨﻝ‬ ‫ﻋﻥ‬ ‫ﹰ‬‫ﺍ‬"Tiessen and Colson, 1990"‫ﻓﻰ‬ ‫ﻤﻴﺩﺍﻨﻴﺔ‬ ‫ﺩﺭﺍﺴﺔ‬/‫ﺍﻟﻤﺭﺍﺠﻌ‬ ‫ﻴﺄﺨﺫﻫﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺃﺭﺸﻴﻔﻴﺔ‬‫ﺍﻟﺨﺎﺭﺠﻴﻭ‬ ‫ﻭﻥ‬‫ﻋﻨﺩ‬ ‫ﺍﻻﻋﺘﺒﺎﺭ‬ ‫ﻓﻰ‬ ‫ﻥ‬ ‫ﺤﺩﺩﺘﻬﺎ‬ ‫ﻋﺎﻤﻝ‬ ‫ﻋﺸﺭ‬ ‫ﺍﺜﻨﻰ‬ ‫ﺒﻴﻥ‬ ‫ﻭﻤﻥ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﺍﺘﺨﺎﺫ‬ ‫ﺜﻼﺜ‬ ‫ﻫﻨﺎﻙ‬ ‫ﺃﻥ‬ ‫ﻭﺠﺩﺍ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬‫ﺔ‬‫ﺘﺄﺜﻴ‬ ‫ﻟﻬﺎ‬ ‫ﻋﻭﺍﻤﻝ‬‫ﻋﻨﺩ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻬﺎﻡ‬ ‫ﺭﻫﺎ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻟﻘﺭﺍﺭ‬ ‫ﺍﺘﺨﺎﺫﻫﻡ‬.‫ﻴﻠﻰ‬ ‫ﻤﺎ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﻫﺫﻩ‬ ‫ﻭﺘﺘﻀﻤﻥ‬:‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻐﻁﻴﻪ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻤﺩﻯ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬)‫ﺠﻭﺩﺓ‬‫ﺍﻟﻌﻤﻝ‬ ‫ﺃﺩﺍﺀ‬(‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻠﻘﺎﺌﻤﻴﻥ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﻘﺩﺭﺍﺕ‬ ، ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬)‫ﺍﻷﻫﻠﻴﺔ‬(‫ﺍﻟﺩﺍ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺘﻘﺭﻴﺭ‬ ‫ﺇﻟﻴﻪ‬ ‫ﻴﺭﻓﻊ‬ ‫ﺍﻟﺫﻯ‬ ‫ﻭﺍﻟﻤﺴﺘﻭﻯ‬ ،‫ﺨﻠﻴﺔ‬)‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬.( ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﺨﺼﺎﺌﺹ‬ ‫ﺒﻌﺽ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺃﺨﺭﻯ‬ ‫ﻤﺠﻤﻭﻋﺔ‬ ‫ﻭﺭﻜﺯﺕ‬ ‫ﻭﻤﻨﻬﺎ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻟﻘﺭﺍﺭ‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬:‫ﻭﺍﻟﺘﻔﺎﻋﻝ‬ ،‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺨﺼﺎﺌﺹ‬ ،‫ﺍﻟﻌﻤﻴﻝ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻭﺍﻟﻌﻤﻴﻝ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻨﺸﺄﺓ‬ ‫ﺒﻴﻥ‬.‫ﻓﻭﺠﺩﺍ‬"Margheim and Label, 1990"‫ﻤﺩﻯ‬ ‫ﺃﻥ‬ ‫ﺍﻟ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬‫ﺯﺍﺩﺕ‬ ‫ﻜﻠﻤﺎ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺒﻨﺯﺍﻫﺔ‬ ‫ﻴﺘﺄﺜﺭ‬ ‫ﺩﺍﺨﻠﻴﺔ‬ 23. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٢٣ ‫ﻋﻤﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﺯﺍﺩ‬ ‫ﻜﻠﻤﺎ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻨﺯﺍﻫﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬. ‫ﻭﻭﺠﺩﺍ‬" Whittington and Margheim ,1993"‫ﺍﻟﻤﻼﺯﻡ‬ ‫ﺍﻟﺨﻁﺭ‬ ‫ﺃﻥ‬)Inherent Risk(‫ﺍﻟﻨﺴﺒ‬ ‫ﺍﻷﻫﻤﻴﺔ‬ ‫ﺃﻥ‬ ‫ﺤﻴﻥ‬ ‫ﻓﻰ‬ ،‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻟﻘﺭﺍﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﺠﻭﻫﺭﻴ‬ ‫ﹰ‬‫ﺍ‬‫ﻤﺤﺩﺩ‬ ‫ﻴﻜﻥ‬ ‫ﻟﻡ‬‫ﹰ‬‫ﺍ‬‫ﻤﺤﺩﺩ‬ ‫ﻜﺎﻨﺕ‬ ‫ﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻟﻘﺭﺍﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﺠﻭﻫﺭﻴ‬. ‫ﻤﻊ‬ ‫ﺘﺘﻔﺎﻋﻝ‬ ‫ﺍﻟﻌﻤﻴﻝ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻋﻭﺍﻤﻝ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺇﺫﺍ‬ ‫ﻤﺎ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﺒﻌﺽ‬ ‫ﻭﺭﻜﺯﺕ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﻋﻠﻰ‬ ‫ﻟﺘﺅﺜﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻭﺍﻤﻝ‬.‫ﻓﺄﺸﺎﺭ‬"Campbell, 1993"‫ﺘﺄﺜﻴﺭ‬ ‫ﻟﻬﺎ‬ ‫ﻟﻴﺱ‬ ‫ﺍﻟﻌﻤﻴﻝ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺘﻔﺎﻋﻠﻰ‬.‫ﺍﻟﺒﻌﺽ‬ ‫ﺃﻥ‬ ‫ﺇﻻ‬ ‫ﺍﻵﺨﺭ‬)‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻨﻅﺭ‬:Maletta, 1993; Maletta and Kida, 1993( ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻭﺍﻤﻝ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺃﺸﺎﺭ‬‫ﺒﺎﻟﻨﺴﺒﺔ‬‫ﻟ‬‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻘﺭﺍﺭ‬ ‫ﻭﺠﺩ‬ ‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬ ‫ﻓﻌﻠﻰ‬ ،‫ﺍﻟﻌﻤﻴﻝ‬ ‫ﻤﺨﺎﻁﺭ‬ ‫ﻋﻭﺍﻤﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺘﻭﻗﻑ‬"Maletta,1993"‫ﻭ‬ "Maletta and Kida, 1993"‫ﺍﻟﻤﺭﺍ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻭﺍﻤﻝ‬ ‫ﺃﻥ‬‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺠﻌﺔ‬‫ﻜﺎﻨﺕ‬ ‫ﺍﻟﻤﻼﺯﻡ‬ ‫ﺍﻟﺨﻁﺭ‬ ‫ﻜﺎﻥ‬ ‫ﻋﻨﺩﻤﺎ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻟﻘﺭﺍﺭ‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬ ‫ﺠﻭﻫﺭﻴﺔ‬)Inherent Risk(‫ﹰ‬‫ﺎ‬‫ﻤﺭﺘﻔﻌ‬ ‫ﺍﻟﺨﻁﺭ‬ ‫ﻜﺎﻥ‬ ‫ﻋﻨﺩﻤﺎ‬ ‫ﺠﻭﻫﺭﻴﺔ‬ ‫ﻏﻴﺭ‬ ‫ﺠﻤﻴﻌﻬﺎ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺒﻴﻨﻤﺎ‬ ،‫ﻗﻭﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻭﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺍﻟﺭﻗﺎﺒ‬ ‫ﻭﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﺭﺘﻔﻌ‬ ‫ﺍﻟﻤﻼﺯﻡ‬‫ﻀﻌﻴﻔﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺔ‬.‫ﻭﺃﺸﺎﺭ‬"Maletta, 1993"‫ﺃﻨﻪ‬ ‫ﺇﻟﻰ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻭﺍﻤﻝ‬ ‫ﺘﻔﺎﻋﻝ‬ ‫ﻓﺎﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﻨﺨﻔﻀ‬ ‫ﺍﻟﻤﻼﺯﻡ‬ ‫ﺍﻟﺨﻁﺭ‬ ‫ﻓﻴﻬﺎ‬ ‫ﻜﺎﻥ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻅﺭﻭﻑ‬ ‫ﻅﻝ‬ ‫ﻓﻰ‬ ‫ﻴﺭﺘﻔﻊ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻅﺭﻭﻑ‬ ‫ﻓﻰ‬ ‫ﺒﻴﻨﻤﺎ‬ ،‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻟﻘﺭﺍﺭ‬ ‫ﹰ‬‫ﺎ‬‫ﺠﻭﻫﺭﻴ‬ ‫ﹰ‬‫ﺍ‬‫ﻤﺤﺩﺩ‬ ‫ﻴﻜﻥ‬ ‫ﻟﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭ‬ ‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﻟﻌﺎﻤﻠﻰ‬ ‫ﻜﺎﻥ‬ ‫ﺍﻟﻤﻼﺯﻡ‬ ‫ﺍﻟﺨﻁﺭ‬ ‫ﻓﻴﻬﺎ‬‫ﺠﻭﺩﺓ‬‫ﺃﺩﺍ‬‫ﺘﺄﺜﻴﺭ‬ ‫ﺍﻟﻌﻤﻝ‬ ‫ﺀ‬‫ﹰ‬‫ﺍ‬‫ﺘﻔﺎﻋﻠ‬‫ﹰ‬‫ﺎ‬‫ﻴ‬‫ﺠﻭﻫﺭ‬‫ﹰ‬‫ﺎ‬‫ﻴ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﻋﻠﻰ‬. ‫ﻟﻠﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﺸﺨﺼﻴﺔ‬ ‫ﺍﻟﺨﺼﺎﺌﺹ‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﺒﻌﺽ‬ ‫ﻭﺭﻜﺯﺕ‬ ،‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬‫ﻓ‬‫ﺄﺸﺎﺭﺕ‬"Campbell, 1993"‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻟﻠﻌﻤ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺨﺒﺭﺓ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺇﺫﺍ‬ ‫ﻤﺎ‬ ‫ﻋﻠﻰ‬ ‫ﻴﺘﻭﻗﻑ‬‫ﹰ‬‫ﺔ‬‫ﻤﺭﻀﻴ‬ ‫ﻴﻝ‬ ‫ﻴﻌﺘﺒﺭ‬ ‫ﻭﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﺘﻨﺴﻴﻕ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﺃﺸﺎﺭﺕ‬ ‫ﻜﻤﺎ‬ ،‫ﻻ‬ ‫ﺃﻡ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﻤﺤﺩﺩﺍﺕ‬ ‫ﻤﻥ‬.‫ﻭﻭﺠﺩ‬"Gramling, 1999"‫ﺘﺄﺜﻴﺭ‬ ‫ﺍﻷﺘﻌﺎﺏ‬ ‫ﻟﻀﻐﻁ‬ ‫ﺃﻥ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻴﺯﻴﺩ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺠﻭﻫﺭﻯ‬ ‫ﺍﻷﺘﻌﺎﺏ‬ ‫ﻀﻐﻁ‬ ‫ﻤﺴﺘﻭﻯ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻴﻝ‬ ‫ﻗﺒﻝ‬ ‫ﻤﻥ‬. 24. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٢٤ ٢/٣/١/٢:‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻋﻠﻴﻪ‬ ‫ﻴﻌﺘﻤﺩ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻭﻁﺒﻴﻌﺔ‬ ‫ﻤﺩﻯ‬ ‫ﺘﺼﻭﺭﺍﺕ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﻭﻏﻴﺭﻫﺎ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺩﺭﺍﺴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬ ‫ﻗﺩﻤﺕ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻋﻠﻴﻪ‬ ‫ﻴﻌﺘﻤﺩ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻭﻁﺒﻴﻌﺔ‬ ‫ﻤﺩﻯ‬ ‫ﺒﺸﺄﻥ‬.‫ﻓﻔﻴﻤﺎ‬ ‫ﺍﻻﻋ‬ ‫ﺒﻤﺩﻯ‬ ‫ﻴﺘﻌﻠﻕ‬‫ﺃﺸﺎﺭ‬ ‫ﺘﻤﺎﺩ‬"Abdelkhalik, et al. 1983"‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻤﺘﻭﺴﻁ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﺨﻁﻁﺔ‬ ‫ﻋﻥ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﻨﺴﺒﺔ‬‫ﺒﻠﻎ‬٣٢,٥%‫ﻋﻨﺩﻤﺎ‬‫ﺘﻘﺭﻴﺭ‬ ‫ﺭﻓﻊ‬ ‫ﺘﻡ‬ ‫ﺍﻟ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﻭ‬ ‫ﻟﻠﻤﺭﺍﻗﺏ‬ ‫ﺩﺍﺨﻠﻴﺔ‬٤٢%‫ﻋﻨﺩﻤﺎ‬‫ﻟﺠﻨﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺘﻘﺭﻴﺭ‬ ‫ﺫﻟﻙ‬ ‫ﺭﻓﻊ‬ ‫ﺘﻡ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬.‫ﻭﺠﺩ‬ ‫ﻭﺒﺎﻟﻤﺜﻝ‬"Schneider ,1985b"‫ﺴ‬ ‫ﺍﻨﺨﻔﺎﺽ‬ ‫ﻤﺘﻭﺴﻁ‬ ‫ﺃﻥ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺎﻋﺎﺕ‬ ‫ﺒﻠﻎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻼﻋﺘﻤﺎﺩ‬ ‫ﻜﻨﺘﻴﺠﺔ‬ ‫ﺍﻟﻤﺨﻁﻁﺔ‬ ‫ﻋﻥ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬٣٨%‫ﻭﻫﺫﺍ‬ ، ‫ﺃﻨﺠﺯﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻥ‬ ‫ﻴﻌﻨﻰ‬٣٨%‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺨﻁﻁﺔ‬.‫ﺒﻠﻎ‬ ‫ﺍﻟﻤﻨﺨﻔﻀﺔ‬ ‫ﺍﻟﺠﻭﺩﺓ‬ ‫ﺫﺍﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺤﺎﻟﺔ‬ ‫ﻓﻰ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻟﻰ‬ ‫ﻭﺃﺸﺎﺭ‬ ‫ﻋ‬ ‫ﺍﻻﻨﺨﻔﺎﺽ‬ ‫ﻤﺘﻭﺴﻁ‬‫ﺍﻟﻤﺨﻁﻁﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﻥ‬١٤,٤%‫ﻭﻅﻴﻔﺔ‬ ‫ﺤﺎﻟﺔ‬ ‫ﻓﻰ‬ ‫ﺒﻴﻨﻤﺎ‬ ، ‫ﺍﻻﻨﺨﻔﺎﺽ‬ ‫ﻤﺘﻭﺴﻁ‬ ‫ﺒﻠﻎ‬ ‫ﺍﻟﻤﺭﺘﻔﻌﺔ‬ ‫ﺍﻟﺠﻭﺩﺓ‬ ‫ﺫﺍﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬٥٠,٦.%‫ﺍﻟﻨﻘﻴﺽ‬ ‫ﻭﻋﻠﻰ‬ ‫ﺃﺸﺎﺭ‬ ‫ﺫﻟﻙ‬ ‫ﻤﻥ‬"Margheim, 1986" ‫ﺫﺍﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺤﺎﻟﺔ‬ ‫ﻓﻰ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤ‬ ‫ﺍﻟﺠﻭﺩﺓ‬‫ﺍﻟﺨﺎﺭﺠﻴﻭ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻭﻥ‬ ‫ﻴﺨﻔﺽ‬ ‫ﻻ‬ ‫ﻨﺨﻔﻀﺔ‬‫ﺴ‬ ‫ﺍﺠﻤﺎﻟﻰ‬ ‫ﻤﻥ‬ ‫ﻥ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺎﻋﺎﺕ‬ ‫ﺍﻟﻤﺨﻁﻁﺔ‬)‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻋﺩﻡ‬ ‫ﺒﻤﻌﻨﻰ‬(‫ﻭﻅﻴﻔﺔ‬ ‫ﺤﺎﻟﺔ‬ ‫ﻓﻰ‬ ‫ﻭ‬ ، ‫ﺒﻤﻌﺩﻝ‬ ‫ﺍﻟﻤﺨﻁﻁﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﺍﻨﺨﻔﻀﺕ‬ ‫ﺍﻟﻤﺭﺘﻔﻌﺔ‬ ‫ﺍﻟﺠﻭﺩﺓ‬ ‫ﺫﺍﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ١٨,٧%. ‫ﻤﺘﻭﺴﻁ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﻭﺍﻷﺭﺸﻴﻔﻴﺔ‬ ‫ﻭﺍﻟﻤﺴﺤﻴﺔ‬ ‫ﺍﻟﺘﺠﺭﻴﺒﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻭﺃﺸﺎﺭﺕ‬ ‫ﺍﻟﺴﺎﻋﺎﺕ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺘﺨﻔﻴﺽ‬‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻼﻋﺘﻤﺎﺩ‬ ‫ﻜﻨﺘﻴﺠﺔ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﻤﺨﻁﻁﺔ‬ ‫ﺒﻴﻥ‬ ‫ﻴﺘﺭﺍﻭﺡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬١٥‫ﻭ‬٣٠.%‫ﺃﺸﺎﺭﺍ‬ ‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬ ‫ﻓﻌﻠﻰ‬"Maletta and Kida, 1993"‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻓﺎﻥ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻼﻋﺘﻤﺎﺩ‬ ‫ﻜﻨﺘﻴﺠﺔ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻟﻰ‬ ‫ﺍ‬ ‫ﻟﺤﺴﺎﺒﺎﺕ‬ ‫ﻤﺭﺍﺠﻌﺘﻬﻡ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﻌﻤﻝ‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﺨﻔﻀﻭﺍ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬‫ﺤﺩﻭﺩ‬ ‫ﻓﻰ‬ ‫ﻟﻌﻤﻼﺀ‬٢٨%، ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻭﺠﻭﺩﺓ‬ ‫ﺍﻟﺨﻁﺭ‬ ‫ﻅﺭﻭﻑ‬ ‫ﺇﻟﻰ‬ ‫ﹰ‬‫ﺍ‬‫ﺍﺴﺘﻨﺎﺩ‬ ‫ﻭﺫﻟﻙ‬.‫ﻭﺃﺸﺎﺭﺕ‬ "Gramling, 1999" ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻤﻥ‬ ‫ﻤﻨﺨﻔﺽ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺇﻟﻰ‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺘﺨﻔﻴﺽ‬ ‫ﻤﻌﺩﻝ‬ ‫ﺘﺭﺍﻭﺡ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﺤﺴﺎﺒﺎﺕ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ 25. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٢٥ ‫ﻭﻅﻴ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻼﻋﺘﻤﺎﺩ‬ ‫ﻜﻨﺘﻴﺠﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺒﻴﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻔﺔ‬٤%‫ﻭ‬٢٢%‫ﺇﻟﻰ‬ ‫ﹰ‬‫ﺍ‬‫ﺍﺴﺘﻨﺎﺩ‬ ‫ﺍﻟﺤﺎﻟﺔ‬ ‫ﻅﺭﻭﻑ‬.‫ﻭﺃﺸﺎﺭ‬"Felix, et al. 2001"‫ﻤﻥ‬ ‫ﻤﻜﻭﻨﺔ‬ ‫ﻟﻌﻴﻨﺔ‬ ‫ﻤﺴﺢ‬ ‫ﻤﻥ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻟﻰ‬١٠٠٠ ‫ﻤﻥ‬ ‫ﻴﻘﺭﺏ‬ ‫ﻤﺎ‬ ‫ﺃﻨﺠﺯﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻥ‬ ‫ﺘﺒﻴﻥ‬ ‫ﻤﻨﺸﺄﺓ‬٢٧%‫ﺍﻟﻼﺯﻡ‬ ‫ﺍﻟﻌﻤﻝ‬ ‫ﻤﻥ‬ ‫ﻋﻠﻴ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﺇﻤﻜﺎﻨﻴﺔ‬ ‫ﻴﻌﻨﻰ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻌﻤﻠﻴﺔ‬‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﻫﺫﻩ‬ ‫ﺤﺩﻭﺩ‬ ‫ﻓﻰ‬ ‫ﻬﺎ‬. ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻁﺒﻴﻌﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﻟﻴﻝ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬ ‫ﻭﻗﺩﻤﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬‫ﻋﻠﻴﻪ‬ ‫ﻴﻌﺘﻤﺩ‬ ‫ﺍﻟﺫﻯ‬‫ﺍﻟﻤﺭﺍﺠﻌ‬‫ﻭ‬‫ﺍﻟﺨﺎﺭﺠﻴﻭ‬ ‫ﻥ‬‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﺃﺸﺎﺭﺕ‬ ‫ﺤﻴﺙ‬ ،‫ﻥ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﻤﻥ‬ ‫ﻜﻝ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻋﻠﻰ‬ ‫ﻴﻌﺘﻤﺩﻭﻥ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺍﻟﺩ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬‫ﺍﻟﺘﻔﺼﻴﻠﻴﺔ‬ ‫ﻭﺍﻻﺨﺘﺒﺎﺭﺍﺕ‬ ‫ﺍﺨﻠﻴﺔ‬)‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻨﻅﺭ‬:Margheim, 1986; Whittington and Margheim, 1993; Mills, 1996; Gramling, 1999(، ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻋﺘﻤﺎﺩﻫﻡ‬ ‫ﺇﻟﻰ‬ ‫ﺒﺎﻹﻀﺎﻓﺔ‬‫ﻋﻨﺩ‬‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﺘﺨﻁﻴﻁ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬)Brody, et al., 1998.( ‫ﺇﺠ‬ ‫ﺒﺒﻌﺽ‬ ‫ﻴﺘﻌﻠﻕ‬ ‫ﻭﻓﻴﻤﺎ‬‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻓﻴﻬﺎ‬ ‫ﻴﻌﺘﻤﺩ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻤﻬﺎﻡ‬ ‫ﺭﺍﺀﺍﺕ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬‫ﺃﺠﺭﺍﻩ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻤﺴﺢ‬ ‫ﺤﺩﺩ‬ ،"Ward and Robertson, 1980"‫ﻓﻴﻬﺎ‬ ‫ﻴﻌﺘﻤﺩ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻬﺎﻡ‬ ‫ﻤﻥ‬ ‫ﻤﻬﻤﺔ‬ ‫ﻋﺸﺭ‬ ‫ﺇﺤﺩﻯ‬ ‫ﻤﻥ‬ ‫ﺃﻜﺜﺭ‬٥٠%‫ﻭﻅ‬ ‫ﻋﻤﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺴﺢ‬ ‫ﺸﻤﻠﻬﻡ‬ ‫ﺍﻟﺫﻴﻥ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻥ‬‫ﻴﻔﺔ‬ ‫ﻭﻫﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬) :١(‫ﺍﻟﺠﺩﺍﻭﻝ‬ ‫ﺇﻋﺩﺍﺩ‬/‫ﺍﻟﻜﺘﺎﺒﻰ‬ ‫ﺍﻟﻌﻤﻝ‬)٢(‫ﺍﻟﺤﺴﺎﺒﺎﺕ‬ ‫ﺘﺤﻠﻴﻝ‬)٣( ‫ﺒﺎﻟﻔﺭﻭﻉ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﺤﺼﺭ‬)٤(‫ﺍﻟﻨﻘﺩﻴﺔ‬ ‫ﺠﺭﺩ‬)٥(‫ﻭﺍﻟﺸﺭﻜﺎﺕ‬ ،‫ﺍﻷﻗﺴﺎﻡ‬ ،‫ﺍﻟﻔﺭﻭﻉ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﺘﺎﺒﻌﺔ‬)٦(‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﺘﺴﻌﻴﺭ‬)٧(‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻓﺤﺹ‬)٨(‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﺼﺩﻴﻕ‬ ‫ﺍﻟﻌﻤﻼﺀ‬ ‫ﺃﺭﺼﺩﺓ‬)٩(‫ﺍﻟﺤﺴﺎﺒﺎﺕ‬ ‫ﺃﺭﺼﺩﺓ‬ ‫ﻤﺭﺍﺠﻌﺔ‬)١٠(‫ﺍﻟﻤﻭﺍﻗﻊ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺨﺯﻭﻥ‬ ‫ﺤﺼﺭ‬ ‫ﺍﻟﺭﺌﻴﺴﻴﺔ‬)١١(‫ﹰ‬‫ﺎ‬‫ﺩﺍﺨﻠﻴ‬ ‫ﺍﻟﻤﺼﻨﻌﺔ‬ ‫ﺍﻷﺼﻭﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﺘﺭﺍﻜﻡ‬ ‫ﻤﺭﺍﺠﻌﺔ‬. ‫ﺩﺭﺍﺴﺔ‬ ‫ﻭﺃﺸﺎﺭﺕ‬"Felix, et al. 1998"‫ﺇﻟﻰ‬ ‫ﺃﺸﺎﺭﻭﺍ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﺭ‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﻷﺩﺍﺀ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﺒﻌﺽ‬ ‫ﺘﻨﺠﺯ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻥ‬‫ﻤﻤﺎ‬ ،‫ﺍﺠﻌﺔ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﻜﺒﻴﺭﺓ‬ ‫ﻤﺴﺎﻫﻤﺔ‬ ‫ﺘﻘﺩﻡ‬ ‫ﺃﻨﻬﺎ‬ ‫ﻴﻌﻨﻰ‬.‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻭﺃﺸﺎﺭﺕ‬ ‫ﻴﻠﻰ‬ ‫ﻤﺎ‬ ‫ﺘﻨﺠﺯ‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬:)١(٤٧%‫ﺃﻭ‬ ‫ﻓﻬﻡ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺍﺨﺘﺒﺎﺭ‬)٢(٢١%‫ﺍﻟﺘﻔﺼﻴﻠﻴﺔ‬ ‫ﺍﻟﺘﺤﻠﻴﻠﻴﺔ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﻤﻥ‬)٣(٤١%‫ﻤﻥ‬ 26. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٢٦ ‫ﻤ‬ ‫ﺍﻟﺘﺤﻘﻕ‬ ‫ﺍﺨﺘﺒﺎﺭﺍﺕ‬‫ﺍﻷﺭﺼﺩﺓ‬ ‫ﻥ‬.‫ﺘﻨﻔﺫ‬ ‫ﺃﻥ‬ ‫ﻴﻨﺒﻐﻰ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﺃﺸﺎﺭﺕ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺃﻴﻀ‬ ‫ﺍﻟﻤﺭ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﺠﻌﺔ‬‫ﻭﻟﻴﺱ‬ ،‫ﻭﻤﺴﺘﻘﻠﺔ‬ ‫ﺩﺍﺌﻤﺔ‬ ‫ﺒﺼﻔﺔ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺒﻐﺭﺽ‬‫ﺍﻟ‬ ‫ﺍﻟﻤﺴﺎﻋﺩﺓ‬ ‫ﺘﻘﺩﻴﻡ‬‫ﻤﺒﺎﺸﺭ‬‫ﺓ‬‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﻟﻠﻤﺭﺍﺠﻊ‬. ٢/٣/١/٣:‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﺎﺸﺘﺭﺍﻙ‬ ‫ﺘﺘﺄﺜﺭ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﺨﺭﻯ‬ ‫ﺠﻭﺍﻨﺏ‬ ‫ﻤﺭﺍﺠ‬‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻌﺔ‬ ‫ﻴﺘﺄﺜﺭ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻭﻁﺒﻴﻌﺔ‬ ‫ﻤﺩﻯ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﺃﺸﺎﺭﺕ‬ ‫ﺒﺎﺸﺘﺭﺍﻙ‬)Involvement(‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬. ‫ﺒﺎﺸﺘﺭﺍﻙ‬ ‫ﺘﺘﺄﺜﺭ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﺠﻭﺍﻨﺏ‬ ‫ﺒﻌﺽ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺒﺤﻭﺙ‬ ‫ﻭﺃﺸﺎﺭﺕ‬ ‫ﺍﻟﺩ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﺍﺨﻠﻴﺔ‬‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﻓﻰ‬‫ﻤﺜﻝ‬:‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻭﺴﺎﻋﺎﺕ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﺘﻌﺎﺏ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬.‫ﻓﻘﺎﻤﺎ‬"Margheim and Label, 1990"‫ﺒﻘﻴﺎﺱ‬‫ﻭﻋﻠﻰ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻟﻌﻤﻝ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﻤﺩﻯ‬ ‫ﹰ‬‫ﺍ‬‫ﻜﺒﻴﺭ‬ ‫ﻜﺎﻥ‬ ‫ﺍﻻﺨﺘﺒﺎﺭ‬ ‫ﻤﺩﻯ‬ ‫ﺃﻥ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺭﻏﻡ‬)‫ﻋﻠﻰ‬ ‫ﺤﻅﻰ‬٧‫ﻤﻥ‬ ‫ﻨﻘﺎﻁ‬٩‫ﻤﻘﻴﺎﺱ‬ ‫ﻤﻥ‬ ‫ﻨﻘﺎﻁ‬ ‫ﻟﻴﻜﺎﺭﺕ‬(‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻤﻭﻀﻭﻉ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﻤﻥ‬ ‫ﹰ‬‫ﺍ‬‫ﻭﺍﺤﺩ‬ ‫ﻴﻭﺠﺩ‬ ‫ﻻ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻻ‬ ،)‫ﻨﺯﺍﻫﺔ‬ ،‫ﺍﻟﺨﻁﺭ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﺠﺭﻴﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺨﺎﺼﺔ‬ ‫ﺍﻻﺨﺘﺒﺎﺭﺍﺕ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻤﻭﻀﻭﻋﻴﺔ‬ ،‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬(‫ﺍﻟﻤﺭ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﻟﻤﺩﻯ‬ ‫ﺍﻟﺠﻭﻫﺭﻴﺔ‬ ‫ﺍﻟﻤﺤﺩﺩﺍﺕ‬ ‫ﻗﺒﻴﻝ‬ ‫ﻤﻥ‬ ‫ﻴﻌﺘﺒﺭ‬‫ﺍﺠﻌﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬. ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﺒﻌﺽ‬ ‫ﻭﺍﺨﺘﺒﺭﺕ‬)‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻨﻅﺭ‬:Elliott and Korpi, 1978; Wallace, 1984; Wallace and Kreutzfeldt, 1991; Stein, et al. 1994; Felix, et al., 2001(‫ﺍﺸ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﺭﺍﻙ‬ ‫ﺍﻟ‬ ‫ﻋﻤﻝ‬ ‫ﻭﺴﺎﻋﺎﺕ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻤﺭﺍﺠﻌﺔ‬‫ﻤﺭﺍ‬‫ﻭ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺠﻌﺔ‬/‫ﺍﻷﺘﻌﺎﺏ‬ ‫ﺃﻭ‬.‫ﻓ‬‫ﻴﺘﻌﻠﻕ‬ ‫ﻔﻴﻤﺎ‬ ‫ﻭﺠﺩﺍ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺒﺴﺎﻋﺎﺕ‬" Wallace and Kreutzfeldt, 1991"‫ﺃﻨﻪ‬ ‫ﺒﻤﻌﺩﻝ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﺘﺯﺩﺍﺩ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺁﺭﺍﺀ‬ ‫ﻋﻠﻰ‬ ‫ﺀ‬‫ﺒﻨﺎ‬ ١٠%‫ﺍﻟ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﺸﺘﺭﺍﻙ‬ ‫ﻋﺩﻡ‬ ‫ﺤﺎﻟﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺘﻭﺴﻁ‬ ‫ﻓﻰ‬‫ﻘﻭﺍﺌﻡ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬.‫ﻭﻭﺠﺩ‬"Stein, et al. 1994"‫ﺃﻥ‬‫ﺍﺸﺘﺭﺍﻙ‬‫ﹰ‬‫ﺍ‬‫ﻤﺤﺩﺩ‬ ‫ﻟﻴﺱ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻟﻤﻨﺸﺂﺕ‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻻ‬ ،‫ﺍﻟﺼﻨﺎﻋﻴﺔ‬ ‫ﻟﻠﻤﻨﺸﺂﺕ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺴﺎﻋﺎﺕ‬ ‫ﹰ‬‫ﺎ‬‫ﺠﻭﻫﺭﻴ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺯﻴﺎﺩﺓ‬ ‫ﺃﺩﺕ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬‫ﺍﺸﺘﺭﺍﻙ‬‫ﺴﺎﻋﺎﺕ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﻤ‬ ‫ﻓﺭﻴﻕ‬ ‫ﺃﻋﻀﺎﺀ‬ ‫ﻋﻤﻝ‬،‫ﺍﻟﻤﺩﻴﺭﻴﻥ‬ ،‫ﺍﻟﺭﺅﺴﺎﺀ‬ ‫ﻋﻤﻝ‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﺃﺩﺕ‬ ‫ﺤﻴﻥ‬ ‫ﻓﻰ‬ ،‫ﺭﺍﺠﻌﺔ‬ ‫ﻭﺍﻟﺸﺭﻜﺎﺀ‬. 27. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٢٧ ‫ﺃﺸﺎﺭﺍ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﺄﺘﻌﺎﺏ‬ ‫ﻴﺘﻌﻠﻕ‬ ‫ﻭﻓﻴﻤﺎ‬"Elliott and Korpi, 1978"‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻨﻁﺎﻕ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺘﺨﻔﻴﺽ‬ ‫ﻨﺴﺒﺔ‬‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬‫ﻜﻨﺘﻴﺠﺔ‬‫ﻻﺸﺘﺭﺍﻙ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﻤﻥ‬ ‫ﺘﻌﺘﺒﺭ‬ ،‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﻓﻰ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﺄﺘﻌﺎﺏ‬ ‫ﺍﻟﺘﻨﺒﺅ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺠﻭﻫﺭﻴﺔ‬. ‫ﻭﺃﺸﺎﺭ‬"Wallace, 1984"‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻘﺩﻤﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﺴﺎﻋﺩﺓ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺅﺩﻯ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﻟﻠﻤﺭﺍﺠﻊ‬١٠%‫ﻤﻥ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﺘﻌﺎﺏ‬.‫ﻭ‬‫ﺫﻟﻙ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻨﻘﻴﺽ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺠﺩ‬"Stein, et al. ,1994"‫ﻤﺤﺩﺩ‬ ‫ﺘﻌﺘﺒﺭ‬ ‫ﻻ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻤﺴﺎﻋﺩﺓ‬ ‫ﺃﻥ‬‫ﹰ‬‫ﺍ‬ ‫ﻟﻠﻤﻨﺸﺂﺕ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺨﺩﻤﺎﺕ‬ ‫ﻟﻤﻨﺸﺂﺕ‬ ‫ﺴﻭﺍﺀ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻷﺘﻌﺎﺏ‬ ‫ﹰ‬‫ﺎ‬‫ﺠﻭﻫﺭﻴ‬ ‫ﺍﻟﺼﻨﺎﻋﻴﺔ‬. ‫ﻭﺠﺩ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺤﺩﻴﺜ‬" Felix, et al. 2001"‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻪ‬ ‫ﺘﺴﺎﻫﻡ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﻤﺩﻯ‬ ‫ﺃﻥ‬ ‫ﺒﻤﻌﻨﻰ‬ ،‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻷﺘﻌﺎﺏ‬ ‫ﹰ‬‫ﺎ‬‫ﺠﻭﻫﺭﻴ‬ ‫ﹰ‬‫ﺍ‬‫ﻤﺤﺩﺩ‬ ‫ﻴﻌﺩ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺃﻥ‬‫ﻤﺩﻯ‬ ‫ﺯﻴﺎﺩﺓ‬‫ﺼﺤﻴﺢ‬ ‫ﻭﺍﻟﻌﻜﺱ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﺘﻌﺎﺏ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﺍﻟﻤﺴﺎﻫﻤﺔ‬.‫ﺫﻟﻙ‬ ‫ﻭﺃﻜﺩ‬" Haron et al. 2004 "‫ﺃﺠﺭﻴﺕ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﻓﻰ‬‫ﺍﻟﺭﺅﺴﺎﺀ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻥ‬ ‫ﻋﻴﻨﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺃﺸﺎﺭﻭﺍ‬ ‫ﺤﻴﺙ‬ ،‫ﻤﺎﻟﻴﺯﻴﺎ‬ ‫ﻓﻰ‬‫ﺇﻟﻰ‬‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺍﻋﺘﻤﺎﺩ‬ ‫ﺃﻥ‬ ‫ﻴﺅﺩﻯ‬‫ﺇﻟﻰ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﺘﻌﺎﺏ‬ ‫ﺘﺨﻔﻴﺽ‬.‫ﻭﺃﺸﺎﺭ‬"Goodwin, 2004"‫ﺘﻀﻤﻨﺕ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﻓﻰ‬ ‫ﻭﺍ‬ ‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﻘﻁﺎﻉ‬ ‫ﺒﺸﺭﻜﺎﺕ‬ ‫ﺍﻟﺭﺅﺴﺎﺀ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﺴﺤ‬‫ﺍﺴﺘﺭﺍﻟﻴﺎ‬ ‫ﻤﻥ‬ ‫ﺒﻜﻝ‬ ‫ﻟﺨﺎﺹ‬ ‫ﻭﻨﻴﻭﺯﻴﻠﻨﺩﺍ‬‫ﺃﻥ‬ ‫ﺍﻟﻰ‬‫ﺘﺅﺩﻯ‬ ‫ﺍﻟﺨﺎﺹ‬ ‫ﺍﻟﻘﻁﺎﻉ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺇﻟﻰ‬‫ﺃﺘﻌﺎﺏ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﺫﻟﻙ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺴﺒﺏ‬ ‫ﻭﻴﺭﺠﻊ‬ ،‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻟﻘﻁﺎﻉ‬ ‫ﻓﻰ‬ ‫ﻤﻨﻬﺎ‬ ‫ﺃﻜﺒﺭ‬ ‫ﺒﺩﺭﺠﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺇﻟﻰ‬‫ﺍ‬ ‫ﺍﻋﺘﻤﺎﺩ‬‫ﻟﻤﺭﺍﺠﻊ‬ ‫ﺒﺎﻟﻤﻘﺎﺭﻨﺔ‬ ‫ﺍﻟﺨﺎﺹ‬ ‫ﺒﺎﻟﻘﻁﺎﻉ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻜﺒﺭ‬ ‫ﺒﺩﺭﺠﺔ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺃﺘﻌﺎﺏ‬ ‫ﻋﻠﻰ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ،‫ﺍﻟﺘﻔﺼﻴﻠﻴﺔ‬ ‫ﺍﺨﺘﺒﺎﺭﺍﺘﻪ‬ ‫ﻨﻁﺎﻕ‬ ‫ﻋﻠﻰ‬ ‫ﻴﻨﻌﻜﺱ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﻌﺎﻡ‬ ‫ﺒﺎﻟﻘﻁﺎﻉ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬. ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺴﺒﻕ‬ ‫ﻤﻤﺎ‬ ‫ﻭﻨﺨﻠﺹ‬‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﻜﺘﺎﺒﺎﺕ‬‫ﺘﻨﺎﻭﻟﺕ‬‫ﻓﻰ‬ ‫ﺍﻟﻤﻭﻀﻭﻋﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬ ‫ﺍﻟﻤﺭﺍﺠ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬‫ﺍﻟﻜﺘﺎﺒﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﻗﺩﻤﺘﻪ‬ ‫ﻤﺎ‬ ‫ﻭﺃﻫﻡ‬ ،‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﻭﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻌﺔ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻟﻘﺭﺍﺭ‬ ‫ﺍﻟﻤﻌﻘﺩﺓ‬ ‫ﺍﻟﻁﺒﻴﻌﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻀﻭﺀ‬ ‫ﺃﻟﻘﺕ‬ ‫ﺃﻨﻬﺎ‬.‫ﻫﺫﻩ‬ ‫ﺃﺸﺎﺭﺕ‬ ‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬ ‫ﻓﻌﻠﻰ‬ ‫ﻟﻘﺭﺍﺭ‬ ‫ﺒﺎﻟﻨﺴﺒﺔ‬ ‫ﺍﻟﺜﻼﺙ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻭﺍﻤﻝ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﺍﻻﻋ‬‫ﺍ‬ ‫ﻭﺃﻥ‬ ،‫ﺍﻟﻌﻤﻴﻝ‬ ‫ﺨﻁﺭ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺘﻭﻗﻑ‬ ‫ﺘﻤﺎﺩ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻪ‬ ‫ﺘﺴﻬﻡ‬ ‫ﺍﻟﺫﻯ‬ ‫ﻟﻤﺩﻯ‬ 28. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٢٨ ‫ﻤﻌﻅﻡ‬ ‫ﻭﺍﺘﻔﻘﺕ‬ ،‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻗﺭﺍﺭ‬ ‫ﻓﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﺴﺎﺴﻴ‬ ‫ﻴﻌﺩ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻋﻥ‬ ‫ﻴﺯﻴﺩ‬ ‫ﻤﺎ‬ ‫ﺘﻨﺠﺯ‬ ‫ﺃﻥ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬٢٥% ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﻼﺯﻡ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻤﻥ‬. ‫ﺘﻨﺎﻭﻟﺕ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺃﻴﻀ‬‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬‫ﺍﻟﺴﺎﺒ‬‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﹰ‬‫ﺓ‬‫ﻤﺸﻴﺭ‬ ‫ﺍﻻﻋﺘﻤﺎﺩ‬ ‫ﻁﺒﻴﻌﺔ‬ ‫ﻘﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻤﺠﺎﻻﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻋﻠﻰ‬ ‫ﻴﻌﺘﻤﺩ‬ ‫ﺍﻟﺘﺤﻠﻴﻠﻴﺔ‬ ‫ﻭﺍﻹﺠﺭﺍﺀﺍﺕ‬ ،‫ﺍﻟﺘﻔﺼﻴﻠﻴﺔ‬ ‫ﺍﻻﺨﺘﺒﺎﺭﺍﺕ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻜﺎﺨﺘﺒﺎﺭ‬.‫ﺫﻟﻙ‬ ‫ﻤﻥ‬ ‫ﻭﺍﻷﻜﺜﺭ‬ ‫ﻋﻠﻴﻪ‬ ‫ﻴﻌﺘﻤﺩ‬ ‫ﻭﺍﻟﺫﻯ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﻥ‬‫ﺒﺼﻔﺔ‬ ‫ﺃﺩﺍﺅﻩ‬ ‫ﻴﺘﻡ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻟﻬﺎ‬ ‫ﻤﺒﺎﺸﺭﺓ‬ ‫ﻤﺴﺎﻋﺩﺓ‬ ‫ﺘﻘﺩﻴﻡ‬ ‫ﺒﻐﺭﺽ‬ ‫ﻭﻟﻴﺱ‬ ،‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻥ‬ ‫ﻤﺴﺘﻘﻠﺔ‬.‫ﹰ‬‫ﺍ‬‫ﻭﺃﺨﻴﺭ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﺸﺘﺭﺍﻙ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬ ‫ﺃﺸﺎﺭﺕ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﺃﺘﻌﺎﺏ‬ ‫ﺴﺎﻋﺎﺕ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻤﺭﺍﺠﻌﺔ‬. ‫ﺇﻻ‬‫ﺃﻨﻪ‬‫ﺩﺭﺍﺴ‬ ‫ﺘﻭﺠﺩ‬ ‫ﻻ‬‫ﺎﺕ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﺸﺘﺭﺍﻙ‬ ‫ﻜﺎﻥ‬ ‫ﺇﺫﺍ‬ ‫ﻤﺎ‬ ‫ﺍﺨﺘﺒﺭﺕ‬ ‫ﺴﺎﺒﻘﺔ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﻤﺭﺍﺠﻌﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬)‫ﺘﺨﻔﻴﺽ‬ ‫ﻓﻴﻬﺎ‬ ‫ﺍﻟﻐﺵ‬ ‫ﺤﺎﻻﺕ‬ ‫ﻭﺘﺨﻔﻴﺽ‬ ،‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﺇﻋﺩﺍﺩ‬ ‫ﺇﻋﺎﺩﺓ‬(‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ،‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬.‫ﻟﻡ‬ ‫ﺃﻨﻬﺎ‬ ‫ﻜﻤﺎ‬‫ﺠﻭﺩﺓ‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﺘﺨﺘﺒﺭ‬‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﺤﺎﻟﻴﺔ‬ ‫ﺩﺭﺍﺴﺘﻪ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﺍﺨﺘﺒﺎﺭﻩ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﻴﺴﻌﻰ‬ ‫ﻤﺎ‬ ‫ﻭﻫﺫﺍ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬. ٢/٣/٢:‫ﻭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬‫ﻤﻥ‬ ‫ﻜﻝ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﻭﺍﻹﺩﺍﺭﺓ‬ ‫ﺍﻟﺴﻨﻭﻴﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻹﺸﺭﺍﻑ‬ ‫ﻋﻥ‬ ‫ﻤﺴﺌﻭﻟﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﻜﺎﻨﺕ‬ ‫ﹰ‬‫ﺎ‬‫ﺘﺎﺭﻴﺨﻴ‬ ‫ﺍ‬‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻗﻭﺓ‬ ‫ﻀﻤﺎﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﻟﻴﺸﻤﻝ‬ ‫ﺍﻟﺩﻭﺭ‬ ‫ﻫﺫﺍ‬ ‫ﺍﻤﺘﺩ‬ ‫ﻗﺩ‬ ‫ﻭﺍﻟﻴﻭﻡ‬ ،‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺘﻌﺩﻫﺎ‬ ‫ﻟﺘﻰ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﻨﺸﻁﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺍﻹﺸﺭﺍﻑ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬)DeZoort et al. 2002.( ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺘﻌﺘﻤﺩ‬ ‫ﻓﺈﻨﻬﺎ‬ ‫ﺃﻓﻀﻝ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﺍﻹﺸﺭﺍﻓﻴﺔ‬ ‫ﻤﺴﺌﻭﻟﻴﺎﺘﻬﺎ‬ ‫ﺘﺤﻤﻝ‬ ‫ﻭﻟﻐﺭﺽ‬ ‫ﻜﺄﺤﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬‫ﺍﻟﺩﻋﺎﺌﻡ‬‫ﺍ‬ ‫ﺍﻷﺴﺎﺴﻴﺔ‬‫ﻟﻠﺸﺭﻜﺎﺕ‬ ‫ﺃﻓﻀﻝ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﻓﻰ‬ ‫ﺘﺴﺎﻋﺩﻫﺎ‬ ‫ﻟﺘﻰ‬ )KPMG ACI, 2003.(‫ﺫﻟﻙ‬ ‫ﻭﺃﻜﺩ‬"Bishop, 2000"‫ﺃﺸﺎﺭ‬ ‫ﺤﻴﺙ‬‫ﺇﻟﻰ‬‫ﻗﻴﺎﻡ‬ ‫ﻀﺭﻭﺭﺓ‬ ‫ﻭﺇﺩﺍﺭﺓ‬ ‫ﺘﺤﺩﻴﺩ‬ ‫ﻋﻨﺩ‬ ‫ﹰ‬‫ﺎ‬‫ﺨﺼﻭﺼ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻌﻭﻥ‬ ‫ﺒﺘﻘﺩﻴﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ 29. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٢٩ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻨﻅﺎﻡ‬ ‫ﻓﺤﺹ‬ ‫ﻭﻋﻨﺩ‬ ،‫ﺍﻟﻤﺨﺎﻁﺭ‬.‫ﺍﻟﻤﺭﺍﺠ‬ ‫ﻗﺴﻡ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﺘﺭﺍﺒﻁ‬ ‫ﻨﺘﻴﺠﺔ‬ ‫ﻭﺃﻨﻪ‬‫ﻌﺔ‬ ‫ﺍﻟﺘﺤﺘﻴﺔ‬ ‫ﺍﻟﺒﻨﻴﺔ‬ ‫ﻭﺘﻘﻭﻴﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻭﺠﻭﺩﺓ‬ ‫ﻓﻌﺎﻟﻴﺔ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﻴﻤﻜﻥ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻟﺠﻨﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻠﻤﻨﺸﺄﺓ‬. ‫ﻭﺃﺸﺎﺭ‬"Hermanson, 2002"‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﺎﻥ‬ ‫ﻤﻥ‬ ‫ﻤﺘﻭﻗﻊ‬ ‫ﻫﻭ‬ ‫ﻤﺎ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺃﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﺴﻭﻑ‬‫ﺘﻌﺯﻴﺯ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻭﺒﻴﻥ‬ ‫ﺒﻴﻨﻬﺎ‬ ‫ﺍﻟﻌﻼﻗﺔ‬.‫ﻭﺃﻜﺩﺕ‬‫ﻟﺠﻨﺔ‬ ‫ﺍﻟﺘﻔ‬ ‫ﺃﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻷﺯﺭﻕ‬ ‫ﺍﻟﺸﺭﻴﻁ‬‫ﺘﺤﺴﻴﻥ‬ ‫ﺇﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﺍﻟﺩﺍﺨﻠﻰ‬ ‫ﻭﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺎﻋﻝ‬ ‫ﻟﻤﺎ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﻓﻌﺎﻟﻴﺔ‬‫ﺍﻟﺘﻔﺎﻋﻝ‬ ‫ﻟﻬﺫﺍ‬‫ﻓﻰ‬ ‫ﺃﺴﺎﺴﻰ‬ ‫ﺩﻭﺭ‬ ‫ﻤﻥ‬‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﻤﺎﻟﻰ‬ ‫ﻭﺍﻟﺘﻘﺭﻴﺭ‬ ‫ﺍﻟﻤﺤﺎﺴﺒﺔ‬)Church et al. 2001(.‫ﻭﺃﺸﺎﺭﺍ‬"Goodwin and Kent, 2006"‫ﺇﻟﻰ‬‫ﻴﺘ‬ ‫ﻭﺃﻥ‬ ‫ﻻﺒﺩ‬ ،‫ﻟﻠﺸﺭﻜﺎﺕ‬ ‫ﺃﻓﻀﻝ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﻟﻐﺭﺽ‬ ‫ﺃﻨﻪ‬‫ﺘﻘﻭﻴﺔ‬ ‫ﻡ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻟﺠﺎﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬.‫ﻜﻤﺎ‬‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻌﻬﺩ‬ ‫ﺃﺸﺎﺭ‬ ‫ﺍﻷﻤﺭﻴﻜﻰ‬‫ﺍﻟﺘﺄﻜﻴﺩ‬ ‫ﺘﻘﺩﻴﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻨﻪ‬ ‫ﺇﻟﻰ‬‫ﻟﻺﺩﺍﺭﺓ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻟﺠﻨﺔ‬ ‫ﻭﺇﺩﺍﺭ‬ ‫ﺍﻟﻤﻨﻅﻤﺔ‬ ‫ﻟﻬﺎ‬ ‫ﺘﺘﻌﺭﺽ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻓﻬﻡ‬ ‫ﻋﻠﻰ‬‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺘﻠﻙ‬ ‫ﺓ‬‫ﻤﻼﺌﻤﺔ‬ ‫ﺒﻁﺭﻴﻘﺔ‬)IIA, 2000(. ‫ﻭﺃﻓﻀﻝ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﺤﻭﻜﻤﺔ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﻭﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺍﻹﺭﺸﺎﺩﺍﺕ‬ ‫ﺃﻟﻘﺕ‬ ‫ﻭﻗﺩ‬‫ﻤﻤﺎﺭﺴﺎﺘﻬﺎ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻀﻭﺀ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬)‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻨﻅﺭ‬:IIA, 2003c, 2004; KPMG ACI 2003.(‫ﻓﻌﻠﻰ‬ ‫ﻨ‬ ‫ﺒﺒﻭﺭﺼﺔ‬ ‫ﺍﻟﺘﺴﺠﻴﻝ‬ ‫ﻗﻭﺍﻋﺩ‬ ‫ﺘﺘﻁﻠﺏ‬ ‫ﺍﻟﻤﺜﺎﻝ‬ ‫ﺴﺒﻴﻝ‬‫ﻟﺩﻯ‬ ‫ﻴﻜﻭﻥ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻴﻭﻴﻭﺭﻙ‬ ‫ﺍﻟﺘﻘﺩﻴﺭﺍﺕ‬ ‫ﺒﺘﻘﺩﻴﻡ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﻤﻊ‬ ‫ﺘﺘﻔﺎﻋﻝ‬ ‫ﻭﺃﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻟﻠﺘﻐﻠﺏ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﻭﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻟﻬﺎ‬ ‫ﺘﺘﻌﺭﺽ‬ ‫ﺍﻟﺘﻰ‬ ‫ﻟﻠﻤﺨﺎﻁﺭ‬ ‫ﺍﻟﻤﺴﺘﻤﺭﺓ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺘﻠﻙ‬ ‫ﻋﻠﻰ‬)SEC, 2003.(‫ﺍ‬ ‫ﻤﻌﻬﺩ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﺃﻥ‬ ‫ﺫﻟﻙ‬ ‫ﺇﻟﻰ‬ ‫ﺃﻀﻑ‬‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺍﻗﺘﺭﺍﺡ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻟﺠﻨﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﻋﻼﻗﺔ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺘﺒﻨﺕ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻤﺩ‬ ‫ﻭﺃﻥ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻘﺎﺭﻴﺭ‬ ‫ﺭﻓﻊ‬ ‫ﺍﻟﻤﻼﺌﻤﺔ‬ ‫ﺒﺎﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬)IIA, 2003b.(‫ﻴﺠﺏ‬ ‫ﺤﻴﺙ‬‫ﺃﻥ‬‫ﻴﺘﻀﻤﻥ‬ ‫ﺘﻘﺭﻴﺭ‬‫ﻴﻠﻰ‬ ‫ﻤﺎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬:‫ﺍﻟﻤﻨﺘﻅﻤﺔ‬ ‫ﻏﻴﺭ‬ ‫ﺍﻟﻌﻨﺎﺼﺭ‬)Irregularities(‫ﺍﻷﻋﻤﺎﻝ‬ ، 30. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٣٠ ‫ﺍﻟﻔ‬ ‫ﻋﺩﻡ‬ ،‫ﺍﻟﻜﻔﺎﺀﺓ‬ ‫ﻋﺩﻡ‬ ،‫ﺍﻟﻔﺎﻗﺩ‬ ،‫ﺍﻷﺨﻁﺎﺀ‬ ،‫ﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﻏﻴﺭ‬‫ﻌ‬‫ﻭﻀﻌﻑ‬ ،‫ﺍﻟﻤﺼﺎﻟﺢ‬ ‫ﺘﻌﺎﺭﺽ‬ ،‫ﺎﻟﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬)Colbert, 2002(. ‫ﻭ‬‫ﻤﻥ‬ ‫ﻜﻝ‬ ‫ﻗﺒﻝ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻠﺠﻨﺔ‬ ‫ﺍﻻﻨﺘﻘﺎﺩ‬ ‫ﺘﻭﺠﻴﻪ‬ ‫ﺘﻡ‬ ‫ﺍﻷﺨﻴﺭﺓ‬ ‫ﺍﻟﺴﻨﻭﺍﺕ‬ ‫ﻓﻰ‬:‫ﻟﺠﻨﺔ‬ ‫ﺍﻟﺘﺠﺎﺭ‬‫ﺓ‬)Treadway Commission(‫ﺍﻟﻌﺎﻡ‬ ‫ﺍﻹﺸﺭﺍﻑ‬ ‫ﻤﺠﻠﺱ‬ ،)Public Oversight Board(‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻷﻭﺭﺍﻕ‬ ‫ﺒﻭﺭﺼﺔ‬ ‫ﻭﺭﺌﻴﺱ‬ ،)SEC Chairman.(‫ﻟﺫﻟﻙ‬ ‫ﻭﻜﻨﺘﻴﺠﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻷﻭﺭﺍﻕ‬ ‫ﻟﻤﺘﺩﺍﻭﻟﻰ‬ ‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻟﺠﻤﻌﻴﺔ‬ ‫ﺸﺠﻌﺕ‬)NASD(‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻨﻴﻭﻴﻭﺭﻙ‬ ‫ﻭﺒﻭﺭﺼﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬)NYSE(‫ﺍﻷﺯﺭﻕ‬ ‫ﺍﻟﺸﺭﻴﻁ‬ ‫ﻟﺠﻨﺔ‬)BRC(‫ﻋﻠﻰ‬ ‫ﺍﻟﻌﻤﻝ‬ ‫ﻋﻠﻰ‬‫ﻟﺠﻨﺔ‬ ‫ﻓﻌﺎﻟﻴﺔ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬.‫ﻤﻥ‬ ‫ﻤﺠﻤﻭﻋﺔ‬ ‫ﻴﺘﻀﻤﻥ‬ ‫ﹰ‬‫ﺍ‬‫ﺘﻘﺭﻴﺭ‬ ‫ﺍﻷﺯﺭﻕ‬ ‫ﺍﻟﺸﺭﻴﻁ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺃﺼﺩﺭﺕ‬ ‫ﺫﻟﻙ‬ ‫ﻭﻟﺘﺤﻘﻴﻕ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺩﻭﺭ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺍﻟﺘﺄﻜﻴﺩ‬ ‫ﺍﻟﻤﺩﻴﺭﻴﻥ‬ ‫ﻭﺃﻫﻠﻴﺔ‬ ‫ﺍﺴﺘﻘﻼﻝ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺇﻟﻰ‬ ‫ﺘﻬﺩﻑ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺘﻭﺼﻴﺎﺕ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺩﻋﻡ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ )Raghunandan et al. 2001(. ‫ﻭﻗ‬‫ﺍﺨﺘﺒﺭ‬ ‫ﺩ‬"Carcello, et al. 2002"‫ﻟﺠﻨﺔ‬ ‫ﻭﺘﻘﺎﺭﻴﺭ‬ ‫ﻤﻴﺜﺎﻕ‬ ‫ﻴﺘﻀﻤﻨﻪ‬ ‫ﻤﺎ‬ ‫ﻭﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﻁﺒﻴﻌﺔ‬ ‫ﺘﺤﺩﻴﺩ‬ ‫ﺒﻐﺭﺽ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﺇﻓﺼﺎﺡ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬.‫ﻨﺘﺎﺌﺞ‬ ‫ﺒﻔﺤﺹ‬ ‫ﺘﻬﺘﻡ‬ ‫ﺍﻟﻜﺒﻴﺭﺓ‬ ‫ﺒﺎﻟﺸﺭﻜﺎﺕ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﺎﻥ‬ ‫ﺃﻥ‬ ‫ﻭﻭﺠﺩﻭﺍ‬ ‫ﺍﻟﻤﺭ‬ ‫ﻤﻊ‬ ‫ﺨﺎﺼﺔ‬ ‫ﺍﺠﺘﻤﺎﻋﺎﺕ‬ ‫ﻭﺒﻌﻘﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﻟﺠﺎﻥ‬ ‫ﺃﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺃﻴﻀ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﺠﻌﻴﻥ‬ ‫ﻨﻅﺭﺍﺌﻬﺎ‬ ‫ﻤﻥ‬ ‫ﺃﻜﺜﺭ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻟﻸﻭﺭﺍﻕ‬ ‫ﻨﻴﻭﻴﻭﺭﻙ‬ ‫ﺒﺒﻭﺭﺼﺔ‬ ‫ﺍﻟﻤﺴﺠﻠﺔ‬ ‫ﺒﺎﻟﺸﺭﻜﺎﺕ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻊ‬ ‫ﺨﺎﺼﺔ‬ ‫ﺍﺠﺘﻤﺎﻋﺎﺕ‬ ‫ﻋﻘﺩ‬ ‫ﻓﻰ‬ ‫ﺒﺎﻟﺒﻭﺭﺼﺔ‬ ‫ﻤﺴﺠﻠﺔ‬ ‫ﺍﻟﻐﻴﺭ‬. ‫ﻭﺃﺠﺭﻯ‬"Chahill, 2006"‫ﺃﺤﺩ‬ ‫ﻭﻫﻭ‬ ‫ﺍﻟﺩﻭﻟﻰ‬ ‫ﺍﻻﻴﺭﻟﻨﺩﻯ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﻋﻠﻰ‬ ‫ﺤﺎﻟﺔ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﻤﻘﺎﺼ‬ ‫ﺒﻨﻭﻙ‬‫ﻋﺎﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﺴﻨﻭﺍﺕ‬ ‫ﺍﻟﻌﺸﺭ‬ ‫ﻓﺘﺭﺓ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻭﻏﻁﺕ‬ ،‫ﺃﻴﺭﻟﻨﺩﺍ‬ ‫ﺒﺠﻤﻬﻭﺭﻴﺔ‬ ‫ﺔ‬ ١٩٩٨‫ﺒﻌﺽ‬ ‫ﺒﺸﺄﻥ‬ ‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﺍﻻﻴﺭﻟﻨﺩﻴﺔ‬ ‫ﺍﻟﻤﺤﻜﻤﺔ‬ ‫ﺃﻤﺎﻡ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﻋﻠﻰ‬ ‫ﻗﻀﺎﻴﺎ‬ ‫ﺨﻼﻟﻬﺎ‬ ‫ﹸﻌﺕ‬‫ﻓ‬‫ﺭ‬ ‫ﻭﺍﻟﺘﻰ‬ ، ‫ﺍﻟﻤﺤﺎﺴﺒﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻟﻔﺎﺕ‬.‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻭﺘﻬﺩﻑ‬‫ﺇﻟﻰ‬‫ﻭﻟﺠﻨﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﺘﻔﺎﻋﻝ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﻤﻜﻭﻨ‬ ‫ﻤﻥ‬ ‫ﺒﺎﻋﺘﺒﺎﺭﻫﻤﺎ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﻨﻅﺎﻡ‬ ‫ﺎﺕ‬)Internal Corporate Governance(‫ﻏﻴﺭ‬ ‫ﺍﻟﻤﻤﺎﺭﺴﺎﺕ‬ ‫ﻋﻥ‬ ‫ﻭﺍﻟﺘﻘﺭﻴﺭ‬ ‫ﺍﻜﺘﺸﺎﻑ‬ ‫ﻓﻌﺎﻟﻴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﻴﻨﻌﻜﺱ‬ ‫ﻭﺍﻟﺫﻯ‬ ، ،‫ﻭﺍﻷﺘﻌﺎﺏ‬ ‫ﺍﻟﻔﻭﺍﺌﺩ‬ ‫ﺍﺤﺘﺴﺎﺏ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺨﺎﻟﻔﺎﺕ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻭﺩﺍﺌﻊ‬ ‫ﻟﻌﻤﻼﺀ‬ ‫ﺍﻟﻀﺭﻴﺒﻰ‬ ‫ﻜﺎﻟﺘﻬﺭﺏ‬ ‫ﺍﻟﺼﺤﻴﺤﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻏﻁﺘﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻔﺘﺭﺓ‬ ‫ﺨﻼﻝ‬ ‫ﻭﻗﻌﺕ‬ ‫ﻭﺍﻟﺘﻰ‬١٩٨٨‫ﺇﻟﻰ‬١٩٩٨.‫ﻭﺍ‬‫ﻋﺘﻤﺩﺕ‬ 31. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٣١ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﻭﻋﻠﻰ‬ ‫ﻟﻠﺒﻨﻙ‬ ‫ﺍﻟﻤﻨﺸﻭﺭﺓ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﻘﻭﺍﺌﻡ‬ ‫ﺘﻀﻤﻨﺘﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺒﻨﻙ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺭﻓﻭﻋﺔ‬ ‫ﺍﻟﻘﻀﺎﻴﺎ‬ ‫ﺒﺸﺄﻥ‬ ‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﺍﻟﻤﺤﻜﻤﺔ‬ ‫ﻤﻔﺘﺸﻰ‬ ‫ﻗﺒﻝ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﻨﺸﻭﺭﺓ‬.‫ﻜﺸﻔﺕ‬ ‫ﻭﻗﺩ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻬﺎﻡ‬ ‫ﺃﺩﻭﺍ‬ ‫ﻗﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻭﻅﻔﻰ‬ ‫ﺃﻥ‬ ‫ﻋﻥ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﺘﻘﺎ‬ ‫ﻭﺭﻓﻌﻭﺍ‬ ‫ﻤﺭﻀﻴﺔ‬‫ﻟﻤﺠﻠﺱ‬ ‫ﺍﻟﺼﺤﻴﺤﺔ‬ ‫ﻏﻴﺭ‬ ‫ﺍﻟﻤﻤﺎﺭﺴﺎﺕ‬ ‫ﻋﻥ‬ ‫ﺍﻟﺘﻔﺼﻴﻠﻴﺔ‬ ‫ﺭﻴﺭﻫﻡ‬‫ﺍﻹﺩﺍﺭﺓ‬،‫ﺇﻻ‬ ‫ﺘﻘﺎﺭﻴﺭ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻻﺘﺼﺎﻝ‬ ‫ﺍﻗﺘﺼﺭ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﻤﻁﻠﻭﺏ‬ ‫ﺒﺎﻟﻘﺩﺭ‬ ‫ﻴﻜﻥ‬ ‫ﻟﻡ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﻠﺠﻨﺔ‬ ‫ﺍﺘﺼﺎﻟﻬﻡ‬ ‫ﺃﻥ‬ ‫ﺴﻨﻭﻴﺔ‬ ‫ﺭﺒﻊ‬ ‫ﻤﻠﺨﺼﺔ‬.‫ﻫﺫﺍ‬ ‫ﻴﺭﺠﻊ‬ ‫ﻭﻗﺩ‬‫ﺇﻟﻰ‬‫ﻭﺍﻟﺘﻰ‬ ‫ﻟﻠﺒﻨﻙ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﺠﻤﻭﻋﺔ‬ ‫ﺜﻘﺎﻓﺔ‬ ‫ﻟﻠﺘﻘﺭﻴﺭ‬ ‫ﺃﻭﻟﻭﻴﺔ‬ ‫ﺘﻌﻁﻰ‬‫ﻟﻺﺩﺍﺭﺓ‬‫ﻟﺠﻨ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻌﻠﻴﺎ‬‫ﺍﻟﺘﻌﺎﻭﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺴﻠﺒﻴﺎ‬ ‫ﺍﻨﻌﻜﺱ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺔ‬ ‫ﻓﻌﺎﻟﻴﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ،‫ﺍﻟﺼﺤﻴﺤﺔ‬ ‫ﻏﻴﺭ‬ ‫ﺍﻟﻤﻤﺎﺭﺴﺎﺕ‬ ‫ﻭﺘﺼﺤﻴﺢ‬ ‫ﺒﺎﻜﺘﺸﺎﻑ‬ ‫ﻴﺘﻌﻠﻕ‬ ‫ﻓﻴﻤﺎ‬ ‫ﺒﻴﻨﻬﻤﺎ‬ ‫ﻟﻠﺒﻨﻙ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﻨﻅﺎﻡ‬.‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻔﻌﺎﻝ‬ ‫ﺍﻟﺘﻌﺎﻭﻥ‬ ‫ﺒﻀﺭﻭﺭﺓ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻭﺃﻭﺼﺕ‬ ‫ﻭﻤﺠﻠﺱ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺍﻹﺩﺍﺭﺓ‬‫ﻓﻌﺎﻟﻴﺔ‬ ‫ﻟﻀﻤﺎﻥ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﻨﻅﺎﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬. ‫ﺍﻟﻭﻓﺎﺀ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺘﺩﻋﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻜﺎﻨﺕ‬ ‫ﻭﺍﻥ‬ ‫ﻫﺫﺍ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺨﻼﻝ‬ ‫ﻭﻤﻥ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﻫﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﻓﺎﻥ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﺒﻤﺴﺌﻭﻟﻴﺎﺘﻬﺎ‬ ‫ﺍﻟﻤﺘﻌﻠﻘﺔ‬ ‫ﺃﻨﺸﻁﺘﻬﺎ‬ ‫ﻷﺩﺍﺀ‬ ‫ﺍﻟﻤﻼﺌﻤﺔ‬ ‫ﺍﻟﺒﻴﺌﺔ‬ ‫ﻟﻬﺎ‬ ‫ﺘﻭﻓﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﻭﻅﻴﻔﺔ‬ ‫ﻋﻼﻗﺘﻬﺎ‬ ‫ﺒﺎﻟﺤﻭﻜﻤﺔ‬)‫ﺘﻘﺩ‬‫ﻤﺩﻯ‬ ‫ﺍﺨﺘﺒﺎﺭﺍﺕ‬ ‫ﻭﺇﺠﺭﺍﺀ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺘﻘﻴﻴﻡ‬ ،‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻴﺭ‬ ‫ﺍﻻﻟﺘﺯﺍﻡ‬.(‫ﻭﺍﻟﺘﻰ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺘﻌﺯﺯ‬ ‫ﺍﻟﻔﻌﺎﻟﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﻓﺎﻥ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ‫ﻭﺒﻼ‬ ،‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺘﻌﺩﻫﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺘﻘﺎﺭﻴﺭ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻀﻤﺎﻥ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺘﺩﻋﻡ‬ ‫ﺒﺩﻭﺭﻫﺎ‬ ‫ﺍﻟﺘﻜﺎﻤﻠﻴ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﻫﺫﻩ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺃﻥ‬ ‫ﺸﻙ‬‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺍﻴﺠﺎﺒﻴ‬ ‫ﺘﻨﻌﻜﺱ‬ ‫ﺔ‬ )Beasley et al. 2000.( ‫ﺘﺄﺜﻴﺭ‬ ‫ﻟﻬﺎ‬ ‫ﻭﺍﻟﺘﻰ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﺤﻭﻜﻤﺔ‬ ‫ﺍﻷﺴﺎﺴﻴﺔ‬ ‫ﺍﻷﻁﺭﺍﻑ‬ ‫ﻤﻥ‬ ‫ﻭﺍﺤﺩﺓ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻭﺒﺎﻋﺘﺒﺎﺭ‬ ‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﻓﻌﺎﻝ‬‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺒﺎﻗﻰ‬ ‫ﻓﻰ‬ ‫ﺘﺄﺜﻴﺭﻫﺎ‬ ‫ﻋﻥ‬ ‫ﻴﻨﺒﺜﻕ‬)Cohen et al. 2002(‫ﻟﻸ‬ ‫ﻨﻴﻭﻴﻭﺭﻙ‬ ‫ﺒﺒﻭﺭﺼﺔ‬ ‫ﺍﻟﺘﺴﺠﻴﻝ‬ ‫ﻗﻭﺍﻋﺩ‬ ‫ﻓﺎﻥ‬ ،‫ﺒﻴﻥ‬ ‫ﺘﻔﺎﻋﻝ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺘﺘﻁﻠﺏ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﻭﺭﺍﻕ‬ ‫ﻨﻅﺎﻡ‬ ‫ﻭﺘﻘﻴﻴﻡ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺘﻘﺩﻴﺭ‬ ‫ﺒﻨﺘﺎﺌﺞ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺒﻤﺩ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﻭﺍﻹﺩﺍﺭﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬)SEC, 2003.(‫ﻤﺎ‬ ‫ﺘﺼﻑ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻌﻬﺩ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﻓﺎﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﺃﻴﻀ‬ ‫ﻭﺍﻹ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﻋﻠﻴﻪ‬ ‫ﺘﻜﻭﻥ‬ ‫ﺃﻥ‬ ‫ﻴﻨﺒﻐﻰ‬‫ﺃﻥ‬ ‫ﺘﻘﺘﺭﺡ‬ ‫ﺤﻴﺙ‬ ،‫ﺩﺍﺭﺓ‬ 32. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٣٢ ،‫ﺘﻨﻔﺫﻫﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻷﻨﺸﻁﺔ‬ ‫ﻋﻥ‬ ‫ﻟﻺﺩﺍﺭﺓ‬ ‫ﹰ‬‫ﺎ‬‫ﺩﻭﺭﻴ‬ ‫ﺘﻔﺼﺢ‬ ‫ﺃﻥ‬ ‫ﻴﺠﺏ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﻤﻭﻀﻭﻋﺔ‬ ‫ﺨﻁﺘﻬﺎ‬ ‫ﻤﻥ‬ ‫ﺍﻨﺠﺎﺯﻩ‬ ‫ﺘﻡ‬ ‫ﻭﻤﺎ‬ ،‫ﻤﺴﺌﻭﻟﻴﺎﺘﻬﺎ‬ ،‫ﺴﻠﻁﺎﺘﻬﺎ‬.‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﺘﻔﺼﺢ‬ ‫ﺃﻥ‬ ‫ﻴﺠﺏ‬ ‫ﻜﻤﺎ‬ ‫ﻗﻀﺎﻴﺎ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺇﺠﺭﺍﺀﺍﺕ‬ ،‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻟﻬﺎ‬ ‫ﺘﺘﻌﺭﺽ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺠﻭﻫﺭﻴﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻋﻥ‬ ‫ﺍﻟﺸ‬ ‫ﺤﻭﻜﻤﺔ‬‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻭﺘﺤﺘﺎﺠﻬﺎ‬ ‫ﺘﻁﻠﺒﻬﺎ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻷﻤﻭﺭ‬ ‫ﻤﻥ‬ ‫ﻭﻏﻴﺭﻫﺎ‬ ،‫ﺭﻜﺎﺕ‬)Performance Standard 2060, IIA, 2003b.(‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻨﻁﺎﻕ‬ ‫ﻴﺘﺴﻊ‬ ‫ﺃﻥ‬ ‫ﺍﻟﻤﺘﻭﻗﻊ‬ ‫ﻭﻤﻥ‬ ‫ﻫﺫﺍ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻌﺩﻴﺩ‬ ‫ﻤﻘﺎﺒﻠﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻟﻴﺴﺎﻋﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺍﻟﺠﺩﻴﺩﺓ‬ ‫ﺍﻟﺘﺸﺭﻴﻌﺎﺕ‬ ‫ﻤﺘﻁﻠﺒﺎﺕ‬ )IIA, 2003b(. ‫ﻭﺃﺸﺎﺭ‬"Whitely, 2005 "‫ﺇﻟﻰ‬‫ﺃﻥ‬‫ﺍ‬‫ﻹﺩﺍﺭﺓ‬‫ﺃﺼﺒﺤﺕ‬ ‫ﻤﻀﻰ‬ ‫ﻭﻗﺕ‬ ‫ﺃﻯ‬ ‫ﻤﻥ‬ ‫ﺃﻜﺜﺭ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻋﻤﻠﻴﺔ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺘﻌﺘﻤﺩ‬‫ﻟﻤﺎ‬ ‫ﻭﺫﻟﻙ‬ ، ،‫ﺍﻻﺴﺘﺸﺎﺭﺓ‬ ،‫ﺍﻟﺘﺤﻘﻕ‬ ‫ﻓﻰ‬ ‫ﻤﺤﻭﺭﻯ‬ ‫ﺩﻭﺭ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﻴﻥ‬‫ﻭﺇﺩﺍﺭﺓ‬‫ﺍﻟﻤﺨﺎﻁﺭ‬.‫ﻭﻗﺩ‬ ‫ﻟﻠﻤﺭﺍ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺃﻨﻪ‬ ‫ﺍﻟﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﻟﻠﻤﻤﺎﺭﺴﺔ‬ ‫ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺃﺸﺎﺭﺕ‬‫ﺠﻌﻴﻥ‬ ‫ﺍﻟﻌﻭﻥ‬ ‫ﺘﻘﺩﻴﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬‫ﻟﻺﺩﺍﺭﺓ‬‫ﻭﻤﺠﻠﺱ‬‫ﺍﻹﺩﺍﺭﺓ‬‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬ ‫ﺒﻤﺴﺌﻭﻟﻴﺎﺘﻬﻡ‬ ‫ﺍﻟﻭﻓﺎﺀ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺘﺎﻟﻰ‬ ‫ﺍﻟﻨﺤﻭ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬: -‫ﻤﺠﻠﺱ‬ ‫ﻤﺴﺎﻋﺩﺓ‬‫ﺍﻹﺩﺍﺭﺓ‬‫ﻟﻠﺤﻭﻜﻤﺔ‬ ‫ﺍﻟﺫﺍﺘﻰ‬ ‫ﺍﻟﺘﻘﻴﻴﻡ‬ ‫ﻓﻰ‬. -‫ﻟﺘﻨﻔﻴﺫ‬ ‫ﺃﻓﻀﻝ‬ ‫ﺃﻓﻜﺎﺭ‬ ‫ﺘﻘﺩﻴﻡ‬‫ﺇﺠﺭﺍﺀﺍﺕ‬‫ﻭﻋﻤﻠﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬‫ﺇﺩﺍﺭﺓ‬‫ﻟﻠﺠﻨﺔ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬. -‫ﻓ‬ ‫ﻋﻥ‬ ‫ﺍﻟﺒﺤﺙ‬‫ﺍﻟﻤﺩﻯ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺘﻜﻠﻔﺔ‬ ‫ﺘﺨﻔﻴﺽ‬ ‫ﺒﻐﺭﺽ‬ ‫ﺍﻻﻟﺘﺯﺍﻡ‬ ‫ﻟﺘﺤﻘﻴﻕ‬ ‫ﺃﻓﻀﻝ‬ ‫ﺭﺹ‬ ‫ﺍﻟﻁﻭﻴﻝ‬. -‫ﻗﻭﺍﻋﺩ‬ ‫ﻓﺤﺹ‬‫ﻭﺁﺩﺍﺏ‬‫ﺒﺎﻟﻤﻨﺸﺄﺓ‬ ‫ﺍﻷﺨﻼﻗﻰ‬ ‫ﺍﻟﺴﻠﻭﻙ‬‫ﻟﺘﺤﻘﻴﻕ‬ ‫ﻜﻔﺎﻴﺘﻬﺎ‬ ‫ﻤﺩﻯ‬ ‫ﻤﻥ‬ ‫ﻟﻠﺘﺤﻘﻕ‬ ‫ﻟﻠﻌﺎﻤﻠﻴﻥ‬ ‫ﻠﻐﺕ‬‫ﺒ‬ ‫ﻗﺩ‬ ‫ﺃﻨﻬﺎ‬ ‫ﻭﻤﻥ‬ ‫ﻤﻨﻬﺎ‬ ‫ﺍﻟﻬﺩﻑ‬. -‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺒﺎﻟﻌﻨﺎﻴﺔ‬ ‫ﺍﻟﺴﻨﻭﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺘﻨﻔﻴﺫ‬‫ﻭﺇﻋﺩﺍﺩ‬‫ﻟﺠﻨﺔ‬ ‫ﺍﻟﻰ‬ ‫ﻴﺭﻓﻊ‬ ‫ﺒﺎﻟﻨﺘﺎﺌﺞ‬ ‫ﺘﻘﺭﻴﺭ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬. -‫ﻤﺭﺍﻋﺎﺓ‬‫ﺍﻹﻓﺼﺎﺡ‬‫ﻋﻨﺩ‬ ‫ﻭﺍﻟﺸﻔﺎﻓﻴﺔ‬‫ﺇﻋﺩﺍﺩ‬‫ﺍﻟﺴﻨﻭﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺨﻁﺔ‬ ‫ﻭﺘﻨﻔﻴﺫ‬. 33. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٣٣ ‫ﻭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﺍﺨﺘﺒﺭﺕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﻭﺘﻌﺘﺒﺭ‬‫ﻤﻥ‬ ‫ﻜﻝ‬ ‫ﻭ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬‫ﺍﻹﺩﺍﺭﺓ‬‫ﻤﻥ‬‫ﺯﺍﻭﻴﺔ‬،‫ﻗﻠﻴﻠﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬‫ﹰ‬‫ﺎ‬‫ﻤﺴﺤ‬ ‫ﻤﻌﻅﻤﻬﺎ‬ ‫ﻓﻰ‬ ‫ﻭﺘﺘﻀﻤﻥ‬ ‫ﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﻟﻤﺭﺍﺠﻌﻴﻥ‬.‫ﻗﻠﺔ‬ ‫ﺃﺩﻯ‬ ‫ﻭﺒﺎﻟﻁﺒﻊ‬‫ﺍﻟﺩﺭﺍﺴﺎ‬‫ﺍﻟﺘﻌﺭﻴﻑ‬ ‫ﺼﻌﻭﺒﺔ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﻤﺠﺎﻝ‬ ‫ﻫﺫﺍ‬ ‫ﻓﻰ‬ ‫ﺕ‬ ‫ﻭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﺠﻭﺍﻨﺏ‬ ‫ﺒﻜﺎﻓﺔ‬‫ﻭ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﻤﻥ‬ ‫ﻜﻝ‬‫ﺍﻹﺩﺍﺭﺓ‬.‫ﻫﺫﺍ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﻌﻼﻗﺔ‬ ‫ﻁﺒﻴﻌﺔ‬ ‫ﻜﺎﻨﺕ‬ ‫ﺇﺫﺍ‬ ‫ﻤﺎ‬ ‫ﺍﺨﺘﺒﺭﺕ‬ ‫ﺴﺎﺒﻘﺔ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﺘﻭﺠﺩ‬ ‫ﻭﻻ‬ ‫ﻭﺍﻹﺩ‬‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﻴﺴﻌﻰ‬ ‫ﻤﺎ‬ ‫ﻭﻫﺫﺍ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺘﺅﺜﺭ‬ ‫ﺍﺭﺓ‬‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﺍﺨﺘﺒﺎﺭﻩ‬ ‫ﺍﻟﻰ‬ ‫ﺍﻟﺤﺎﻟﻴﺔ‬ ‫ﺩﺭﺍﺴﺘﻪ‬. ٣-‫ﺍﻟﺒﺤﺙ‬ ‫ﻭﻓﺭﻭﺽ‬ ‫ﻨﻤﻭﺫﺝ‬ ‫ﺼﻴﺎﻏﺔ‬ ‫ﺘﺼﻤﻴﻡ‬ ‫ﺘﻡ‬ ‫ﺍﻟﺴﺎﺒﻘﺔ‬ ‫ﻭﺍﻟﺩﺭﺍﺴﺎﺕ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻹﺼﺩﺍﺭﺍﺕ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬‫ﺍﻟ‬‫ﻨﻤﻭﺫﺝ‬‫ﺍﻟﻤﻘﺘﺭﺡ‬ ‫ﻟ‬‫ﺍﻵﺘﻰ‬ ‫ﺍﻟﺸﻜﻝ‬ ‫ﻤﻥ‬ ‫ﻴﺘﻀﺢ‬ ‫ﻜﻤﺎ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﻠﺩﺭﺍﺴﺔ‬: ‫ﺘﺤﺴﻴ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻟﺠﻭﺩﺓ‬ ‫ﺍﻟﻤﺤﺩﺩﺓ‬ ‫ﻟﻠﻌﻭﺍﻤﻝ‬ ‫ﺍﻟﻤﻘﺘﺭﺡ‬ ‫ﺍﻟﻨﻤﻭﺫﺝ‬‫ﺠﻭﺩﺓ‬ ‫ﻥ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬. ‫ ﺍﻟﻤﻮﺿﻮﻋﻴﺔ‬ Objectivity ‫ ﺍﻷﻫﻠﻴﺔ‬ Competence ‫ﺔ‬‫ﺟﻮﺩﺓ ﺣﻮﻛﻤ‬ ‫ ﺍﻟﺸﺮﻛﺎﺕ‬ ‫ﺔ‬‫ﺟﻮﺩﺓ ﻭﻇﻴﻔ‬ ‫ﺔ‬‫ﺍﻟﻤﺮﺍﺟﻌ‬ ‫ﺍﻟﺪﺍﺧﻠﻴﺔ‬ ‫ ﺟﻮﺩﺓ ﺃﺩﺍء ﺍﻟﻌﻤﻞ‬ Quality of Work Performance ‫ﺪ‬‫ﺍﻟﺘﻔﺎﻋﻞ ﺍﻟﺠﻴ‬ ‫ﻣﻊ ﺑﺎﻗﻰ ﺃﻃﺮﺍﻑ‬ ‫ﺍﻟﺤﻮﻛﻤﺔ‬ 34. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٣٤ ‫ﺃﺭﺒﻌﺔ‬ ‫ﻓﻰ‬ ‫ﺩﺍﻟﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺴﺎﺒﻕ‬ ‫ﺍﻟﻨﻤﻭﺫﺝ‬ ‫ﻤﻥ‬ ‫ﻴﺘﻀﺢ‬ ‫ﻫﻰ‬ ‫ﻤﺴﺘﻘﻠﺔ‬ ‫ﻤﺘﻐﻴﺭﺍﺕ‬:‫ﺒﺎﻗﻰ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺠﻴﺩ‬ ‫ﻭﺍﻟﺘﻔﺎﻋﻝ‬ ،‫ﺍﻟﻌﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ،‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬ ،‫ﺍﻷﻫﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻓﻰ‬ ‫ﺩﺍﻟﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺃﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﻭﻴﺒﻴﻥ‬ ،‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬.‫ﻴﻠﻰ‬ ‫ﻜﻤﺎ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻓﺭﻭﺽ‬ ‫ﺼﻴﺎﻏﺔ‬ ‫ﻴﻤﻜﻥ‬ ‫ﻭﺒﺫﻟﻙ‬: ‫ﺍﻷﻭﻝ‬ ‫ﺍﻟﻔﺭﺽ‬:‫ﻭﻅﻴﻔﺔ‬ ‫ﻭﺠﻭﺩﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻫﻠﻴﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻴﺠﺎﺒﻴﺔ‬ ‫ﻋﻼﻗﺔ‬ ‫ﺘﻭﺠﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬. ‫ﺍﻟﺜﺎﻨﻰ‬ ‫ﺍﻟﻔﺭﺽ‬:‫ﻭﺠﻭﺩﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻴﺠﺎﺒﻴﺔ‬ ‫ﻋﻼﻗﺔ‬ ‫ﺘﻭﺠﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬. ‫ﺍﻟﺜﺎﻟﺙ‬ ‫ﺍﻟﻔﺭﺽ‬:‫ﺘﻭﺠ‬‫ﻭﺠﻭﺩﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻴﺠﺎﺒﻴﺔ‬ ‫ﻋﻼﻗﺔ‬ ‫ﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬. ‫ﺍﻟﺭﺍﺒﻊ‬ ‫ﺍﻟﻔﺭﺽ‬:‫ﻤﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﺠﻴﺩ‬ ‫ﺍﻟﺘﻔﺎﻋﻝ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻴﺠﺎﺒﻴﺔ‬ ‫ﻋﻼﻗﺔ‬ ‫ﺘﻭﺠﺩ‬ ‫ﻭﺠﻭﺩﺓ‬ ‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺒﺎﻗﻰ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬. ‫ﺍﻟﺨﺎﻤﺱ‬ ‫ﺍﻟﻔﺭﺽ‬:‫ﻭﻅ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻴﺠﺎﺒﻴﺔ‬ ‫ﻋﻼﻗﺔ‬ ‫ﺘﻭﺠﺩ‬‫ﻭﺠﻭﺩﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻴﻔﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬. ٤-‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻓﻰ‬ ‫ﻴﺘﻤﺜﻝ‬ ‫ﻭﺍﻟﺫﻯ‬ ‫ﺍﻟﺒﺤﺙ‬ ‫ﻫﺩﻑ‬ ‫ﻟﺘﺤﻘﻴﻕ‬‫ﺍﻟﻤﺤﺩﺩﺓ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻭﻗﻭﻑ‬‫ﻟﺠﻭﺩﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻭﺘﺄﺜﻴﺭ‬ ، ،‫ﻤﺼﺭ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬‫ﺍﻟ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺫﻟﻙ‬ ‫ﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﺇﺠﺭﺍﺀ‬ ‫ﺘﻡ‬‫ﺍﻟﺘﺎﻟﻰ‬ ‫ﻨﺤﻭ‬: ٤/١:‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺍﻷﺸﺨﺎﺹ‬ ‫ﺒﻴﻥ‬ ‫ﻤﻥ‬ ‫ﻤﻔﺭﺩﺍﺘﻬﺎ‬ ‫ﻴﻜﻭﻥ‬ ‫ﺃﻥ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﺍﺨﺘﻴﺎﺭ‬ ‫ﻓﻰ‬ ‫ﺭﻭﻋﻰ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺤﻜﻡ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺍﻟﻘﺩﺭﺓ‬ ‫ﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﺍﻟﺨﺒﺭﺓ‬ ‫ﻟﺩﻴﻬﻡ‬ ‫ﺘﺘﻭﺍﻓﺭ‬ ‫ﺍﻟﺫﻴﻥ‬‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬.‫ﺍﻟﻌﻴﻨﺔ‬ ‫ﺘﻀﻤﻨﺕ‬ ‫ﻟﺫﺍ‬١٢٨‫ﻴﻠﻰ‬ ‫ﻜﻤﺎ‬ ‫ﺘﻭﺯﻴﻌﻬﺎ‬ ‫ﻤﻔﺭﺩﺓ‬:٣٤‫ﻤﺩﻴ‬ ‫ﻤﻥ‬ ‫ﻤﻔﺭﺩﺓ‬‫ﺃﻗﺴﺎﻡ‬ ‫ﺭﻯ‬ ،‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﻤﺼﺭ‬ ‫ﺠﻤﻬﻭﺭﻴﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻜﺒﻴﺭﺓ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﺒﻌﺽ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬٣٦‫ﻤﻥ‬ ‫ﻤﻔﺭﺩﺓ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﺎﻥ‬ ‫ﺭﺅﺴﺎﺀ‬‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺒﺘﻠﻙ‬‫ﻭ‬ ،٥٨‫ﺒﻤﻜﺎﺘﺏ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺸﺭﻜﺎﺀ‬ ‫ﻤﻥ‬ ‫ﻤﻔﺭﺩﺓ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬. 35. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٣٥ ٤/٢:‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺒﻴﺎﻨﺎﺕ‬ ‫ﺠﻤﻊ‬ ‫ﺃﺴﻠﻭﺏ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺒﻴﺎﻨﺎﺕ‬ ‫ﺠﻤﻊ‬ ‫ﻓﻲ‬ ‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﺍﻋﺘﻤﺩ‬‫ﻗﺎﺌﻤﺔ‬ ‫ﺃﺴﻠﻭﺏ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﻋﻠﻰ‬ ‫ﺔ‬ ‫ﺍﻻﺴﺘﻘﺼﺎﺀ‬. ‫ﻟﻤﻘﻴﺎﺱ‬ ‫ﹰ‬‫ﺎ‬‫ﻭﻓﻘ‬ ‫ﺍﻻﺴﺘﻘﺼﺎﺀ‬ ‫ﺃﺴﺌﻠﺔ‬ ‫ﺘﺼﻤﻴﻡ‬ ‫ﺘﻡ‬ ‫ﻭﻗﺩ‬"‫ﻟﻴﻜﺎﺭﺕ‬"،‫ﻨﻘﺎﻁ‬ ‫ﺍﻟﺴﺕ‬ ‫ﺫﻭ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻟﻤﺘﻐﻴﺭﺍﺕ‬ ‫ﺍﻟﻤﺨﺘﻠﻔﺔ‬ ‫ﺍﻟﻤﺴﺘﻭﻴﺎﺕ‬ ‫ﻗﻴﺎﺱ‬ ‫ﻴﻤﻜﻥ‬ ‫ﺤﺘﻰ‬ ‫ﻭﺫﻟﻙ‬.‫ﺘﻭﺯﻴﻊ‬ ‫ﺘﻡ‬ ‫ﻭﻗﺩ‬١٥٠ ‫ﺍﺴﺘﻼﻡ‬ ‫ﻭﺘﻡ‬ ،‫ﺍﻟﻌﻴﻨﺔ‬ ‫ﻤﻔﺭﺩﺍﺕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﺴﺘﻘﺼﺎﺀ‬ ‫ﻗﺎﺌﻤﺔ‬١٣٤‫ﻗﺎ‬‫ﻤﻨﻬﺎ‬ ‫ﺍﺴﺘﺒﻌﺩ‬ ،‫ﺍﺴﺘﻘﺼﺎﺀ‬ ‫ﺌﻤﺔ‬٦ ‫ﺒﺎﻟﻜﺎﻤﻝ‬ ‫ﺍﺴﺘﻴﻔﺎﺌﻬﺎ‬ ‫ﻟﻌﺩﻡ‬ ‫ﻗﻭﺍﺌﻡ‬.‫ﻭﺍﻟﺘﻲ‬ ‫ﻭﺍﻟﺼﺤﻴﺤﺔ‬ ‫ﺍﻟﻜﺎﻤﻠﺔ‬ ‫ﺍﻻﺴﺘﻘﺼﺎﺀ‬ ‫ﻗﻭﺍﺌﻡ‬ ‫ﺘﻜﻭﻥ‬ ‫ﻭﺒﺫﻟﻙ‬ ‫ﺍﻟﺘﺤﻠﻴﻝ‬ ‫ﻓﻲ‬ ‫ﺍﺴﺘﺨﺩﻤﺕ‬١٢٨‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﻤﻔﺭﺩﺍﺕ‬ ‫ﺍﺴﺘﺠﺎﺒﺎﺕ‬ ‫ﺘﻤﺜﻝ‬ ‫ﺍﻟﺘﻲ‬ ‫ﻭﻫﻰ‬ ،‫ﻗﺎﺌﻤﺔ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬.‫ﻭﻗﺩ‬ ‫ﻫﺫﺍ‬‫ﺍﺴﺘﺨﺩﻡ‬‫ﺍﻟﺒﺎﺤﺙ‬‫ﺍﻟﻤﻘﺎﺒﻼﺕ‬ ‫ﺃﺴﻠﻭﺏ‬،‫ﺍﻟﻌﻴﻨﺔ‬ ‫ﻤﻔﺭﺩﺍﺕ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺸﺨﺼﻴﺔ‬‫ﻤ‬‫ﻤﺎ‬ ‫ﻤﻜﻨ‬‫ﻪ‬‫ﻤﻔﺎﻫﻴﻡ‬ ‫ﺃﻱ‬ ‫ﺘﻭﻀﻴﺢ‬ ‫ﻤﻥ‬‫ﻜﺎﻨﺕ‬‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻓﻲ‬ ‫ﻟﻠﻤﺸﺎﺭﻜﻴﻥ‬ ‫ﺍﻻﺴﺘﻘﺼﺎﺀ‬ ‫ﻓﻲ‬ ‫ﻏﺎﻤﻀﺔ‬. ٤/٣:‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻤﺴﺘﺨﺩﻤﺔ‬ ‫ﺍﻹﺤﺼﺎﺌﻴﺔ‬ ‫ﺍﻷﺴﺎﻟﻴﺏ‬ ‫ﻟﻐﺭﺽ‬‫ﻓﺭﻭﺽ‬ ‫ﺍﺨﺘﺒﺎﺭ‬‫ﺍﻟﺒﺤﺙ‬‫ﺍﻷﺴﺎﻟﻴﺏ‬ ‫ﺒﻌﺽ‬ ‫ﺒﺎﺴﺘﺨﺩﺍﻡ‬ ‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﺘﻡ‬ ، ‫ﻭﻫﻰ‬ ‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﻫﺫﻩ‬ ‫ﻟﻁﺒﻴﻌﺔ‬ ‫ﺍﻟﻤﻼﺌﻤﺔ‬ ‫ﺍﻹﺤﺼﺎﺌﻴﺔ‬: ١-‫ﺍﻻﻨ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﺃﺴﻠﻭﺏ‬‫ﺍﻟﺘﺩﺭﻴﺠﻲ‬ ‫ﺍﻟﻤﺘﻌﺩﺩ‬ ‫ﺤﺩﺍﺭ‬:‫ﻤﺩﻯ‬ ‫ﻟﻘﻴﺎﺱ‬ ‫ﺍﻷﺴﻠﻭﺏ‬ ‫ﻫﺫﺍ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﺘﻡ‬ ‫ﺘﺄﺜﺭ‬‫ﺠﻭﺩﺓ‬‫ﻭﻅﻴﻔﺔ‬‫ﻤﻭﻀﻭﻉ‬ ‫ﺍﻷﺭﺒﻊ‬ ‫ﺍﻟﻤﺴﺘﻘﻠﺔ‬ ‫ﺒﺎﻟﻤﺘﻐﻴﺭﺍﺕ‬ ‫ﺘﺎﺒﻊ‬ ‫ﻜﻤﺘﻐﻴﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻫﻰ‬ ‫ﺍﻻﺨﺘﺒﺎﺭ‬:‫ﺍﻷﻫﻠﻴﺔ‬،‫ﺍﻟﻤﻭﻀﻭﻋﻴﺔ‬،‫ﺍﻟﻌﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬،‫ﺒﺎﻗﻰ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺠﻴﺩ‬ ‫ﻭﺍﻟﺘﻔﺎﻋﻝ‬ ‫ﺍﻟﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬‫ﺤﺩﻩ‬ ‫ﻋﻠﻰ‬ ‫ﻜﻝ‬ ‫ﻭﺫﻟﻙ‬ ،. ٢-‫ﺃﺴﻠﻭﺏ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﺍ‬‫ﻻﻨﺤﺩﺍﺭ‬ ‫ﺍﻟﺒﺴﻴﻁ‬: ‫ﺘﻡ‬ ‫ﺍﺴﺘﺨﺩﺍﻡ‬ ‫ﻫﺫﺍ‬ ‫ﺍﻷﺴﻠﻭﺏ‬ ‫ﺘﺄﺜﺭ‬ ‫ﻤﺩﻯ‬ ‫ﻟﻘﻴﺎﺱ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬‫ﺘﺎﺒﻊ‬ ‫ﻜﻤﺘﻐﻴﺭ‬‫ﺒﺠﻭﺩﺓ‬‫ﻭﻅﻴﻔﺔ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬‫ﻤﺴﺘﻘﻝ‬ ‫ﻜﻤﺘﻐﻴﺭ‬. ٣-‫ﺍﺨ‬‫ﺘ‬‫ﺒﺎﺭ‬"KruskalWallis: "‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﻭﻫﻭ‬‫ﻻ‬‫ﻤ‬‫ﻭﺘﻡ‬ ،‫ﺍﻟﺒﻴﺎﻨﺎﺕ‬ ‫ﻁﺒﻴﻌﺔ‬ ‫ﻤﻊ‬ ‫ﻴﺘﻔﻕ‬ ‫ﻌﻠﻤﻰ‬ ‫ﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﺍﺴﺘﺠﺎﺒﺎﺕ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻻﺘﻔﺎﻕ‬ ‫ﻤﺩﻯ‬ ‫ﺩﺭﺍﺴﺔ‬ ‫ﺒﻐﺭﺽ‬ ‫ﺍﺴﺘﺨﺩﺍﻤﻪ‬‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺜﻼﺜﺔ‬)،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﻗﺴﺎﻡ‬ ‫ﻤﺩﻴﺭﻯ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﺸﺭﻜﺎﺀ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﺎﻥ‬ ‫ﺭﺅﺴﺎﺀ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﻤﻜﺎﺘﺏ‬.(  ‫ﺭﻗﻢ‬ ‫ﺍﻟﻤﻠﺤﻖ‬ ‫ﺃﻧﻈﺮ‬)۲.( 36. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٣٦ ٤/٤:‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺒﻴﺎﻨﺎﺕ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﺒﺎﺴﺘﺨﺩﺍﻡ‬‫ﺍﻷﺴﺎﻟﻴﺏ‬‫ﺍﻹﺤﺼﺎﺌﻴﺔ‬‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺒﻴﺎﻨﺎﺕ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﺘﻡ‬ ،‫ﺍﻟﺫﻜﺭ‬ ‫ﺴﺎﺒﻘﺔ‬ ‫ﺍﻵﺘﻰ‬ ‫ﺍﻟﻨﺤﻭ‬ ‫ﻋﻠﻰ‬ : ‫ﹰ‬‫ﻻ‬‫ﺃﻭ‬:‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﻤﻔﺭﺩﺍﺕ‬ ‫ﺍﺴﺘﺠﺎﺒﺎﺕ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﺘﻡ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻷﻭﻝ‬ ‫ﺍﻟﻔﺭﺽ‬ ‫ﻻﺨﺘﺒﺎﺭ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻭﺘﺸﻴﺭ‬ ،‫ﻟﻼﺴﺘﻘﺼﺎﺀ‬ ‫ﻭﺍﻟﺜﺎﻨﻰ‬ ‫ﺍﻷﻭﻝ‬ ‫ﺍﻟﺴﺅﺍﻟﻴﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻟﻌﻴﻨﺔ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﺨﺘﺒﺎﺭ‬"KruskalWallis"‫ﻋﻼﻗﺔ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﺍﺘﻔﺎﻕ‬ ‫ﺇﻟﻰ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻴﺠﺎﺒﻴﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻫﻠﻴﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻭﺠﻭﺩﺓ‬.‫ﻭﻴﺅﻜﺩ‬ ‫ﺃﻥ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﺘﺩﺭﻴﺠﻰ‬ ‫ﺍﻟﻤﺘﻌﺩﺩ‬ ‫ﺍﻻﻨﺤﺩﺍﺭ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﺫﻟﻙ‬‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻫﻠﻴﺔ‬ ‫ﻭﺤﺩﻫﺎ‬ ‫ﺘﻔﺴﺭ‬٢٤,٢%‫ﻭ‬٢٥,٥%‫ﻭ‬٢٦,٤%‫ﻓﻰ‬ ‫ﺍﻟﺘﻐﻴﺭ‬ ‫ﺍﺠﻤﺎﻟﻰ‬ ‫ﻤﻥ‬‫ﺠﻭﺩﺓ‬‫ﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬‫ﻤﻥ‬ ‫ﻜﻝ‬ ‫ﻨﻅﺭ‬ ‫ﻭﺠﻬﺔ‬ ‫ﻤﻥ‬:‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﻗﺴﺎﻡ‬ ‫ﻤﺩﻴﺭﻯ‬، ‫ﻟﺠﺎﻥ‬ ‫ﺭﺅﺴﺎﺀ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺼﺩﻕ‬ ‫ﻴﻌﻨﻰ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﺘﻭﺍﻟﻰ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﺸﺭﻜﺎﺀ‬ ، ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻷﻭﻝ‬ ‫ﺍﻟﻔﺭﺽ‬.‫ﺫﻟﻙ‬ ‫ﻭﺘﻔﺴﻴﺭ‬‫ﺃﻥ‬‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺃﻫﻠﻴﺔ‬ ‫ﻭ‬‫ﺍﻟﺘﻰ‬‫ﺘﺘﺤﺩﺩ‬‫ﻤﻥ‬‫ﺨﻼﻝ‬‫ﺍﻵﺘﻴﺔ‬ ‫ﺍﻟﻌﻨﺎﺼﺭ‬: ١-‫ﺍﻟﺩﺍﺨﻠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻋﻠﻴﻪ‬ ‫ﺤﺼﻝ‬ ‫ﺍﻟﺫﻯ‬ ‫ﺍﻟﺘﻌﻠﻴﻤﻰ‬ ‫ﺍﻟﻤﺴﺘﻭﻯ‬. ٢-‫ﻭﺍﻟﻤﻌﺭﻓﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺒﺎﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﺨﺒﺭﺓ‬‫ﻭﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﺒﻌﻤﻠﻴﺎﺕ‬ ‫ﻭﺍﻟﺼﻨﺎﻋ‬ ‫ﺍﻟﺸﺭﻜﺔ‬‫ﺔ‬‫ﺒﻬﺎ‬ ‫ﺘﻌﻤﻝ‬ ‫ﺍﻟﺘﻰ‬. ٣-‫ﺍﻟﺩﺍﺨﻠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﺤﺼﻝ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﺸﻬﺎﺩﺍﺕ‬. ٤-‫ﺍﻟﺩﺍﺨﻠﻰ‬ ‫ﻟﻠﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﻔﻨﻰ‬ ‫ﻭﺍﻟﺘﺩﺭﻴﺏ‬ ‫ﺍﻹﻋﺩﺍﺩ‬ ‫ﻤﺴﺘﻭﻯ‬. ٥-‫ﺍﻟﺩﺍﺨﻠﻰ‬ ‫ﻟﻠﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﻤﺴﺘﻤﺭ‬ ‫ﻭﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﺍﻟﺘﺄﻫﻴﻝ‬. ‫ﺘﺤﺴﻴﻥ‬ ‫ﺇﻟﻰ‬ ‫ﺘﺅﺩﻯ‬‫ﺍﻟﻤ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺃﻥ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬‫ﺴﺘﻭﻯ‬ ،‫ﺨﺒﺭﺘﻪ‬ ‫ﻤﺴﺘﻭﻯ‬ ،‫ﺍﻟﺩﺍﺨﻠﻰ‬ ‫ﻟﻠﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﺘﻌﻠﻴﻤﻰ‬‫ﺍﻟﺘﺩﺭﻴﺏ‬ ‫ﻭﻤﺴﺘﻭﻯ‬ ،‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺤﺭﻓﻴﺘﻪ‬ ،‫ﺇﻟﻴﻪ‬ ‫ﺍﻟﻤﻭﻜﻭﻟﺔ‬ ‫ﻟﻠﻤﻬﺎﻡ‬ ‫ﺃﺩﺍﺌﻪ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺍﻴﺠﺎﺒﻴ‬ ‫ﻴﻨﻌﻜﺱ‬ ‫ﺍﻟﻤﺴﺘﻤﺭ‬ ‫ﻭﺍﻟﺘﻌﻠﻴﻡ‬ ‫ﻭﺍﻟﺘﺄﻫﻴﻝ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﻭﺒﺎﻟﺘﺒﻌﻴﺔ‬ ‫ﹰ‬‫ﺎ‬‫ﺍﻴﺠﺎﺒﻴ‬ ‫ﻴﻨﻌﻜﺱ‬ ‫ﻤﻤﺎ‬.  ‫ﺭﻗﻢ‬ ‫ﺍﻟﻤﻠﺤﻖ‬ ‫ﺃﻧﻈﺮ‬)۱.( 37. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٣٧ ‫ﹰ‬‫ﺎ‬‫ﺜﺎﻨﻴ‬:‫ﺍ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺜﺎﻨﻰ‬ ‫ﺍﻟﻔﺭﺽ‬ ‫ﻻﺨﺘﺒﺎﺭ‬‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﻤﻔﺭﺩﺍﺕ‬ ‫ﺍﺴﺘﺠﺎﺒﺎﺕ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﺘﻡ‬ ‫ﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻭﺘﺸﻴﺭ‬ ،‫ﻟﻼﺴﺘﻘﺼﺎﺀ‬ ‫ﻭﺍﻟﺭﺍﺒﻊ‬ ‫ﺍﻟﺜﺎﻟﺙ‬ ‫ﺍﻟﺴﺅﺍﻟﻴﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻟﻌﻴﻨﺔ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﺨﺘﺒﺎﺭ‬"KruskalWallis"‫ﻋﻼﻗﺔ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﺍﺘﻔﺎﻕ‬ ‫ﺇﻟﻰ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻴﺠﺎﺒﻴﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻭﺠﻭﺩﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻭﻀﻭﻋﻴﺔ‬. ‫ﻭ‬‫ﺃﻥ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﺘﺩﺭﻴﺠﻰ‬ ‫ﺍﻟﻤﺘﻌﺩﺩ‬ ‫ﺍﻻﻨﺤﺩﺍﺭ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﺫﻟﻙ‬ ‫ﻴﺅﻜﺩ‬‫ﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬‫ﻭﺤﺩﻫﺎ‬ ‫ﺘﻔﺴﺭ‬٢٣,١%‫ﻭ‬٢٤,٤%‫ﻭ‬٢٥,٨%‫ﺍﺠﻤﺎﻟﻰ‬ ‫ﻤﻥ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺘﻐﻴﺭ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﻨﻅﺭ‬ ‫ﻭﺠﻬﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺜﺎﻨﻰ‬ ‫ﺍﻟﻔﺭﺽ‬ ‫ﺼﺩﻕ‬ ‫ﻴﻌﻨﻰ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﺘﻭﺍﻟﻰ‬ ‫ﻋﻠﻰ‬.‫ﻭﺘﻔﺴﻴ‬‫ﺫﻟﻙ‬ ‫ﺭ‬‫ﺃﻥ‬ ‫ﺘﺘﺤﻘﻕ‬ ‫ﻭﺍﻟﺘﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻭﻀﻭﻋﻴﺔ‬‫ﺨﻼﻝ‬ ‫ﻤـﻥ‬: ۱‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ‫ﺍﻟﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺘﻘﺎﺭﻴﺭ‬ ‫ﺭﻓﻊ‬. ۲‫ﻋﻨﻬﻡ‬ ‫ﻭﺍﻻﺴﺘﻐﻨﺎﺀ‬ ‫ﻭﺘﺭﻗﻴﺘﻬﻡ‬ ‫ﻭﻤﻜﺎﻓﺂﺘﻬﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺘﻌﻴﻴﻥ‬ ‫ﺒﻤﻌﺭﻓﺔ‬‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺃﻭ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬. ۳‫ﻓ‬ ‫ﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﺃﻋﻀﺎﺀ‬ ‫ﻤﺸﺎﺭﻜﺔ‬ ‫ﺃﻭ‬ ‫ﻗﻴﺎﻡ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻬﺎﻡ‬ ‫ﺃﺩﺍﺀ‬ ‫ﻰ‬. ‫ﺃﺩﺍﺌﻬﻡ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻭﺤﻴﺎﺩ‬ ‫ﻭﻨﺯﺍﻫﺔ‬ ‫ﺍﺴﺘﻘﻼﻝ‬ ‫ﻟﻀﻤﺎﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﻬﻤ‬ ‫ﹰ‬‫ﻼ‬‫ﻋﺎﻤ‬ ‫ﺘﻌﺩ‬ ‫ﻜﻁﺭﻑ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺍﻴﺠﺎﺒﻴ‬ ‫ﻴﻨﻌﻜﺱ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻤﻬﺎﻡ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﻤﻥ‬. ‫ﹰ‬‫ﺎ‬‫ﺜﺎﻟﺜ‬:‫ﺘﻡ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺜﺎﻟﺙ‬ ‫ﺍﻟﻔﺭﺽ‬ ‫ﻻﺨﺘﺒﺎﺭ‬‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﻤﻔﺭﺩﺍﺕ‬ ‫ﺍﺴﺘﺠﺎﺒﺎﺕ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﻭﺘﺸﻴﺭ‬ ،‫ﻟﻼﺴﺘﻘﺼﺎﺀ‬ ‫ﻭﺍﻟﺴﺎﺩﺱ‬ ‫ﺍﻟﺨﺎﻤﺱ‬ ‫ﺍﻟﺴﺅﺍﻟﻴﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻟﻌﻴﻨﺔ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﻨﺘﺎﺌﺞ‬"KruskalWallis"‫ﻭﺠﻭﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﺍﺘﻔﺎﻕ‬ ‫ﺇﻟﻰ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻴﺠﺎﺒﻴﺔ‬ ‫ﻋﻼﻗﺔ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻭﺠﻭﺩﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬.‫ﺫﻟ‬ ‫ﻭﻴﺅﻜﺩ‬‫ﺃﻥ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﺘﺩﺭﻴﺠﻰ‬ ‫ﺍﻟﻤﺘﻌﺩﺩ‬ ‫ﺍﻻﻨﺤﺩﺍﺭ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻙ‬‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺍﻟﻌﻤﻝ‬‫ﻭﺤﺩﻫﺎ‬ ‫ﺘﻔﺴﺭ‬٣٢,١%‫ﻭ‬٣٠,٧%‫ﻭ‬٢٩,٧%‫ﻓﻰ‬ ‫ﺍﻟﺘﻐﻴﺭ‬ ‫ﺍﺠﻤﺎﻟﻰ‬ ‫ﻤﻥ‬‫ﺠﻭﺩﺓ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬‫ﻤﻤﺎ‬ ،‫ﺍﻟﺘﻭﺍﻟﻰ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﻨﻅﺭ‬ ‫ﻭﺠﻬﺔ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺜﺎﻟﺙ‬ ‫ﺍﻟﻔﺭﺽ‬ ‫ﺼﺩﻕ‬ ‫ﻴﻌﻨﻰ‬.‫ﺫﻟﻙ‬ ‫ﻭﺘﻔﺴﻴﺭ‬‫ﺃﻥ‬‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬‫ﻋﻤﻝ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﺘﺘﺤﻘﻕ‬ ‫ﻭﺍﻟﺘﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬: 38. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٣٨ ١-‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﺭﺍﻤﺞ‬ ‫ﻭﻜﻔﺎﻴﺔ‬ ‫ﺩﻗﺔ‬. ٢-‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﻭﻨﻁﺎﻕ‬ ‫ﻤﺩﻯ‬ ‫ﻜﻔﺎﻴﺔ‬. ٣-‫ﻤﻬﺎﻡ‬ ‫ﺃﺩﺍﺀ‬ ‫ﻋﻨﺩ‬ ‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﻟﻠﻌﻨﺎﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺒﺫﻝ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬. ٤-‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺩﻋﻡ‬. ٥-‫ﻓﺤ‬‫ﺨﺒﺭﺓ‬ ‫ﻭﺫﻭﻯ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺨﺎﺭﺝ‬ ‫ﻤﻥ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺒﻤﻌﺭﻓﺔ‬ ‫ﺍﻷﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺹ‬ ‫ﺍﻟﻤﺠﺎﻝ‬ ‫ﻫﺫﺍ‬ ‫ﻓﻰ‬ ‫ﻋﻤﻠﻴﺔ‬. ‫ﻤﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﻬﻤ‬ ‫ﹰ‬‫ﺎ‬‫ﻁﺭﻓ‬ ‫ﺒﺎﻋﺘﺒﺎﺭﻫﺎ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﹰ‬‫ﺎ‬‫ﺍﻴﺠﺎﺒﻴ‬ ‫ﺘﻨﻌﻜﺱ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬. ‫ﹰ‬‫ﺎ‬‫ﺭﺍﺒﻌ‬:‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﻤﻔﺭﺩﺍﺕ‬ ‫ﺍﺴﺘﺠﺎﺒﺎﺕ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﺘﻡ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺭﺍﺒﻊ‬ ‫ﺍﻟﻔﺭﺽ‬ ‫ﻻﺨﺘﺒﺎﺭ‬ ‫ﺍﻟﺜﻼﺜ‬‫ﻨﺘﺎﺌﺞ‬ ‫ﻭﺘﺸﻴﺭ‬ ،‫ﻟﻼﺴﺘﻘﺼﺎﺀ‬ ‫ﻭﺍﻟﺜﺎﻤﻥ‬ ‫ﺍﻟﺴﺎﺒﻊ‬ ‫ﺍﻟﺴﺅﺍﻟﻴﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻟﻌﻴﻨﺔ‬ ‫ﺔ‬ ‫ﺍﺨﺘﺒﺎﺭ‬"KruskalWallis"‫ﻋﻼﻗﺔ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﺍﺘﻔﺎﻕ‬ ‫ﺇﻟﻰ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻴﺠﺎﺒﻴﺔ‬‫ﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺒﺎﻗﻰ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﺠﻴﺩ‬ ‫ﺍﻟﺘﻔﺎﻋﻝ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻭﺠﻭﺩﺓ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬.‫ﻨﺘ‬ ‫ﺫﻟﻙ‬ ‫ﻭﻴﺅﻜﺩ‬‫ﺍﻻﻨﺤﺩﺍﺭ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﺎﺌﺞ‬ ‫ﺃﻥ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﺘﺩﺭﻴﺠﻰ‬ ‫ﺍﻟﻤﺘﻌﺩﺩ‬‫ﻴﻔﺴﺭ‬ ‫ﺍﻟﺠﻴﺩ‬ ‫ﺍﻟﺘﻔﺎﻋﻝ‬‫ﻭﺤﺩﻩ‬٢٠,٦%‫ﻭ‬٢١,٦% ‫ﻭ‬١٨,١%‫ﻓﻰ‬ ‫ﺍﻟﺘﻐﻴﺭ‬ ‫ﺍﺠﻤﺎﻟﻰ‬ ‫ﻤﻥ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬‫ﻨﻅﺭ‬ ‫ﻭﺠﻬﺔ‬ ‫ﻤﻥ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺭﺍﺒﻊ‬ ‫ﺍﻟﻔﺭﺽ‬ ‫ﺼﺩﻕ‬ ‫ﻴﻌﻨﻰ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﺘﻭﺍﻟﻰ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬.‫ﺫﻟﻙ‬ ‫ﻭﺘﻔﺴﻴﺭ‬‫ﺃﻥ‬‫ﻟﻭﻅ‬ ‫ﺍﻟﺠﻴﺩ‬ ‫ﺍﻟﺘﻔﺎﻋﻝ‬‫ﺒﺎﻗﻰ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻴﻔﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﻴﺘﺤﻘﻕ‬ ‫ﻭﺍﻟﺫﻯ‬: ١-‫ﺍﻟﻜﺎﻓﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻘﺩﻴﻡ‬‫ﻭﺍﻟﻤﻼﺌﻤﺔ‬‫ﺘﺴﺎﻋﺩﻫﺎ‬ ‫ﻭﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻠﺠﻨﺔ‬ ‫ﺍﻹﺸﺭﺍﻓﻴﺔ‬ ‫ﻤﻬﺎﻤﻬﺎ‬ ‫ﺃﺩﺍﺀ‬ ‫ﻓﻰ‬. ٢-‫ﺍﻟﻜﺎﻓﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻘﺩﻴﻡ‬‫ﻭﺍﻟﻤﻼﺌﻤﺔ‬‫ﻓﻰ‬ ‫ﺘﺴﺎﻋﺩﻫﺎ‬ ‫ﻭﺍﻟﺘﻰ‬ ‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﻟﻺﺩﺍﺭﺓ‬ ‫ﺘﻘﻴﻴﻡ‬ ،‫ﺍﻟﺭﻗﺎﺒﺔ‬ ،‫ﺍﻟﺘﺨﻁﻴﻁ‬‫ﺍﻟﻘﺭﺍﺭﺍﺕ‬ ‫ﻭﺍﺘﺨﺎﺫ‬ ،‫ﺍﻷﺩﺍﺀ‬. ٣-‫ﺍﻟﻜﺎﻓﻴﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻘﺩﻴﻡ‬‫ﻭﺍﻟﻤﻼﺌﻤﺔ‬‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﺒﺸﺄﻥ‬ ‫ﺍﻟﺨﺎﺭﺠﻰ‬ ‫ﻟﻠﻤﺭﺍﺠﻊ‬ ‫ﻋﻠﻴﻬﺎ‬ ‫ﺍﻟﺭﻗﺎﺒﻴﺔ‬ ‫ﻭﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﺘﻭﺍﺠﻬﻬﺎ‬ ‫ﺍﻟﺘﻰ‬. 39. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٣٩ ،‫ﺍﻟﻤﻼﺌﻤﺔ‬ ،‫ﺍﻟﻭﻗﺘﻴﺔ‬ ،‫ﺍﻟﺩﻗﻴﻘﺔ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﻭﺼﻴﻝ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻴﻤﻜﻥ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﺤﻭﻜﻤﺔ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﻟﻸﻁﺭﺍﻑ‬ ‫ﻭﺍﻟﻜﺎﻓﻴﺔ‬‫ﻜﻤﺎ‬‫ﻴﻤﻜﻨ‬‫ﻬﻡ‬‫ﻤﻥ‬ ‫ﺍﻻﺴﺘﻔﺎﺩﺓ‬ ‫ﻤﻥ‬ ‫ﹰ‬‫ﺎ‬‫ﺃﻴﻀ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻷﻁﺭﺍﻑ‬ ‫ﻨﻅﺭ‬ ‫ﻭﺠﻬﺎﺕ‬‫ﻴﻨﻌﻜﺱ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺍﻟﺘﺼﺤﻴﺤﻴﺔ‬ ‫ﺍﻹﺠﺭﺍﺀﺍﺕ‬ ‫ﻭﺍﺘﺨﺎﺫ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻴﺠﺎﺒﻴﺔ‬ ‫ﻭﺒﺼﻭﺭﺓ‬ ‫ﺍﻟﻨﻬﺎﻴﺔ‬ ‫ﻓﻰ‬‫ﹰ‬‫ﺎ‬‫ﻁﺭﻓ‬ ‫ﺒﺎﻋﺘﺒﺎﺭﻫﺎ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﻤﻥ‬. ‫ﹰ‬‫ﺎ‬‫ﺨﺎﻤﺴ‬:‫ﺘﺤﻠﻴ‬ ‫ﺘﻡ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺨﺎﻤﺱ‬ ‫ﺍﻟﻔﺭﺽ‬ ‫ﻻﺨﺘﺒﺎﺭ‬‫ﻤﻔﺭﺩﺍﺕ‬ ‫ﺍﺴﺘﺠﺎﺒﺎﺕ‬ ‫ﻝ‬ ،‫ﺍﻟﺘﺎﺴﻊ‬ ‫ﺍﻟﺴﺅﺍﻝ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻟﻌﻴﻨﺔ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬‫ﺍﻟﻌﺎﺸﺭ‬،‫ﻭﺍﻟﺤﺎﺩﻯ‬‫ﻋﺸﺭ‬ ‫ﺍﺨﺘﺒﺎﺭ‬ ‫ﻨﺘﺎﺌﺞ‬ ‫ﻭﺘﺸﻴﺭ‬ ،‫ﻟﻼﺴﺘﻘﺼﺎﺀ‬"KruskalWallis"‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﺍﺘﻔﺎﻕ‬ ‫ﺇﻟﻰ‬ ‫ﻋﻼﻗﺔ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺜﻼﺜﺔ‬‫ﻭﺠﻭﺩﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻴﺠﺎﺒﻴﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬.‫ﻨﺘﺎﺌﺞ‬ ‫ﺫﻟﻙ‬ ‫ﻭﻴﺅﻜﺩ‬‫ﺃﻥ‬ ‫ﺤﻴﺙ‬ ،‫ﺍﻟﺒﺴﻴﻁ‬ ‫ﺍﻻﻨﺤﺩﺍﺭ‬ ‫ﺘﺤﻠﻴﻝ‬‫ﺠﻭﺩﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﺘﻔﺴﺭ‬٩٤,٨%‫ﻭ‬٩٠,٨٦%‫ﻭ‬٩٣,٦%‫ﺍﺠﻤﺎﻟﻰ‬ ‫ﻤﻥ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺘﻐﻴﺭ‬‫ﻤﻥ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬‫ﻋﻠﻰ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﻟﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﻨﻅﺭ‬ ‫ﻭﺠﻬﺔ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺨﺎﻤﺱ‬ ‫ﺍﻟﻔﺭﺽ‬ ‫ﺼﺩﻕ‬ ‫ﻴﻌﻨﻰ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﺘﻭﺍﻟﻰ‬.‫ﺫﻟﻙ‬ ‫ﻭﺘﻔﺴﻴﺭ‬‫ﺃﻥ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬‫ﺍﻟﺩ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﻭﺍﻹﺩﺍﺭﻴﺔ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺇﺤﻜﺎﻡ‬ ‫ﺍﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﺍﺨﻠﻴﺔ‬ ‫ﻟﻬﺎ‬ ‫ﺘﺘﻌﺭﺽ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻭﺘﺩﻨﻴﺔ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻋﻠﻰ‬‫ﺍﻟﺘﻔﺎﻋﻝ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﺍﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﻜﻤﺎ‬ ، ‫ﺍﻴﺠﺎﺒﻴ‬ ‫ﺍﻟﻨﻬﺎﻴﺔ‬ ‫ﻓﻰ‬ ‫ﻴﻨﻌﻜﺱ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺒﺎﻗﻰ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺠﻴﺩ‬‫ﹰ‬‫ﺎ‬‫ﻋﻠﻰ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬. 40. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٤٠ ٥-‫ﻭﺍﻟﺘﻭﺼﻴﺎﺕ‬ ‫ﻭﺍﻟﻨﺘﺎﺌﺞ‬ ‫ﺍﻟﺨﻼﺼﺔ‬ ‫ﺤﺎ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﻤﻊ‬‫ﺇﻓﻼﺱ‬ ‫ﻻﺕ‬‫ﺇﻓﻼﺱ‬ ‫ﺇﻤﻜﺎﻨﻴﺔ‬ ‫ﺘﺒﻴﻥ‬ ‫ﺃﻭﻟﻴﺔ‬ ‫ﻤﺅﺸﺭﺍﺕ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺩﻭﻥ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﻨﺤﻭ‬ ‫ﺍﻟﺤﺎﺠﺔ‬ ‫ﺯﺍﺩﺕ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺘﻠﻙ‬.‫ﺤﻭﻜﻤﺔ‬ ‫ﻤﻤﺎﺭﺴﺔ‬ ‫ﻭﻴﺘﻡ‬ ‫ﻫﻰ‬ ‫ﺘﻌﺎﻭﻨﻴﺔ‬ ‫ﻋﻼﻗﺎﺕ‬ ‫ﺘﺭﺒﻁﻬﺎ‬ ‫ﺃﺴﺎﺴﻴﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺃﺭﺒﻌﺔ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬:‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻭﻅﻴﻔﺔ‬ ،‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﻤﺠﻠﺱ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﻨﺔ‬ ،‫ﺍﻟﺨﺎﺭﺠﻰ‬‫ﻟﺩﺍﺨﻠﻴﺔ‬.‫ﻤﻥ‬ ‫ﺍﻟﺭﻏﻡ‬ ‫ﻭﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﹰ‬‫ﺎ‬‫ﻤﻌﻴﻨ‬ ‫ﹰ‬‫ﺍ‬‫ﺩﻭﺭ‬ ‫ﺘﺤﺩﺩ‬ ‫ﻟﻡ‬ ‫ﺍﻟﺤﺩﻴﺜﺔ‬ ‫ﻭﺍﻟﻘﺎﻨﻭﻨﻴﺔ‬ ‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻹﺼﺩﺍﺭﺍﺕ‬ ‫ﺃﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺃﻜﺩﺕ‬ ‫ﺃﻨﻬﺎ‬ ‫ﺇﻻ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻓﻰ‬‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﻤﻼﺌﻤﺔ‬ ‫ﺘﻌﺎﻭﻨﻴﺔ‬ ‫ﻋﻼﻗﺎﺕ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺃﻫﻤﻴﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﻋﻥ‬ ‫ﺍﻟﻤﺴﺌﻭﻟﺔ‬ ‫ﺍﻷﺨﺭﻯ‬ ‫ﺍﻟﺜﻼﺙ‬ ‫ﻭﺍﻷﻁﺭﺍﻑ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬.‫ﻓﺎﻥ‬ ‫ﺜﻡ‬ ‫ﻭﻤﻥ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﻗﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬. ‫ﻋﻠﻰ‬ ‫ﺍﻟﻭﻗﻭﻑ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻫﺫﻩ‬ ‫ﻭﺘﻬﺩﻑ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﻟﺠﻭﺩﺓ‬ ‫ﺍﻟﻤﺤﺩﺩﺓ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺘﺄﺜﻴﺭ‬ ‫ﻤﺩﻯ‬ ‫ﻭﺍﺨﺘﺒﺎﺭ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﻫﺎ‬‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬.‫ﺃﺠﺭﻴﺕ‬ ‫ﺍﻟﻬﺩﻑ‬ ‫ﻫﺫﺍ‬ ‫ﻭﻟﺘﺤﻘﻴﻕ‬ ‫ﻤ‬ ‫ﻋﻴﻨﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺩﺭﺍﺴﺔ‬‫ﻤﻥ‬ ‫ﻜﻭﻨﺔ‬١٢٨‫ﻤﻔﺭﺩﺓ‬‫ﻴﻠﻰ‬ ‫ﻜﻤﺎ‬ ‫ﺘﻭﺯﻴﻌﻬﺎ‬:٣٤‫ﻤﻥ‬ ‫ﻤﻔﺭﺩﺓ‬ ‫ﻤﺩﻴﺭﻯ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺃﻗﺴﺎﻡ‬،‫ﺍﻟﻌﺭﺒﻴﺔ‬ ‫ﻤﺼﺭ‬ ‫ﺠﻤﻬﻭﺭﻴﺔ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻜﺒﻴﺭﺓ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻟﺒﻌﺽ‬ ٣٦‫ﻤﻔﺭﺩﺓ‬‫ﻤﻥ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﺎﻥ‬ ‫ﺭﺅﺴﺎﺀ‬‫ﻭ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺒﺘﻠﻙ‬٤٥‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺸﺭﻜﺎﺀ‬ ‫ﻤﻥ‬ ‫ﻤﻔﺭﺩﺓ‬ ‫ﺍﻟﺨﺎﺭﺠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﻤﻜﺎﺘﺏ‬.‫ﺒ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺒﻴﺎﻨﺎﺕ‬ ‫ﻭﺒﺘﺤﻠﻴﻝ‬‫ﺍﻷﺴﺎﻟﻴﺏ‬ ‫ﺒﻌﺽ‬ ‫ﺎﺴﺘﺨﺩﺍﻡ‬ ‫ﺍﻵﺘﻴﺔ‬ ‫ﺍﻟﻨﺘﺎﺌﺞ‬ ‫ﺇﻟﻰ‬ ‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﺘﻭﺼﻝ‬ ‫ﺍﻟﻤﻼﺌﻤﺔ‬ ‫ﺍﻹﺤﺼﺎﺌﻴﺔ‬: ١-‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﺒﻴﻥ‬ ‫ﺍﺘﻔﺎﻕ‬ ‫ﻭﺠﻭﺩ‬)‫ﻤﺩﻴﺭﻯ‬‫ﺃﻗﺴﺎﻡ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﺠﺎﻥ‬ ‫ﺭﺅﺴﺎﺀ‬ ،‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﺸﺭﻜﺎﺀ‬ ،(‫ﺼﺩﻕ‬ ‫ﻋﻠﻰ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻷﻭﻝ‬ ‫ﺍﻟﻔﺭﺽ‬‫ﺃﻥ‬ ‫ﻴﻌﻨﻰ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬‫ﺃ‬ ‫ﺯﻴﺎﺩﺓ‬‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻫﻠﻴﺔ‬ ،‫ﺍﻟﻤﻬﻨﻴﺔ‬ ‫ﺍﻟﺨﺒﺭﺓ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﺯﻴﺎﺩﺓ‬ ،‫ﺍﻟﺘﻌﻠﻴﻤﻰ‬ ‫ﺍﻟﻤﺴﺘﻭﻯ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺍﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﻭﺍﻟﺘﺄﻫﻴﻝ‬ ‫ﺍﻟﺘﺩﺭﻴﺏ‬ ‫ﻤﺴﺘﻭﻯ‬ ‫ﻭﺯﻴﺎﺩﺓ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬. 41. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٤١ ٢-‫ﺍﻟﻔﺭﺽ‬ ‫ﺼﺩﻕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﺒﻴﻥ‬ ‫ﺍﺘﻔﺎﻕ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺜﺎﻨﻰ‬،‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬‫ﺃﻥ‬ ‫ﻴﻌﻨﻰ‬ ‫ﻤﻤﺎ‬‫ﺍﻟﺩﺍﺨﻠﻴﻴ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻭﻀﻭﻋﻴﺔ‬ ‫ﺯﻴﺎﺩﺓ‬‫ﻥ‬ ‫ﺘ‬ ‫ﺍﻻﺴﺘﻘﻼﻝ‬ ‫ﺩﺭﺠﺔ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺯﻴﺎﺩﺓ‬ ‫ﺍﻟﻰ‬ ‫ﺅﺩﻯ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬. ٣-‫ﺼﺩﻕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﺒﻴﻥ‬ ‫ﺍﺘﻔﺎﻕ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺜﺎﻟﺙ‬ ‫ﺍﻟﻔﺭﺽ‬‫ﺃﻥ‬ ‫ﻴﻌﻨﻰ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﻤ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺭﺍﺠﻌﺔ‬،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻼﺌﻤﺔ‬ ‫ﺨﻁﺔ‬ ‫ﻭﺠﻭﺩ‬ ‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﻌﻠﻴﺎ‬ ‫ﺍﻹﺩﺍﺭﺓ‬ ‫ﺩﻋﻡ‬ ،‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﻟﻠﻌﻨﺎﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺒﺫﻝ‬ ‫ﺍﻟﺠﻭﺩﺓ‬ ‫ﻭﻓﺤﺹ‬ ،‫ﺍﻟﻼﺯﻤﺔ‬ ‫ﺒﺎﻟﻤﻭﺍﺭﺩ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬. ٤-‫ﺍﻟ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﺒﻴﻥ‬ ‫ﺍﺘﻔﺎﻕ‬ ‫ﻭﺠﻭﺩ‬‫ﺼﺩﻕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺭﺍﺒﻊ‬ ‫ﺍﻟﻔﺭﺽ‬‫ﺃﻥ‬ ‫ﻴﻌﻨﻰ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬‫ﻟﻭﻅﻴﻔﺔ‬ ‫ﺍﻟﺠﻴﺩ‬ ‫ﺍﻟﺘﻔﺎﻋﻝ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺒﺎﻗﻰ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬،‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﻴﺘﺤﻘﻕ‬ ‫ﻭﺍﻟﺫﻯ‬ ‫ﺍﻟﻤﻌﻠﻭﻤﺎﺕ‬ ‫ﺘﺒﺎﺩﻝ‬‫ﻭﺍﻟﻤﻼﺌﻤﺔ‬ ‫ﺍﻟﻜﺎﻓﻴﺔ‬‫ﺒﻴﻨﻬﻡ‬ ‫ﻓﻴﻤﺎ‬‫ﻭﺒﺼﻭﺭﺓ‬ ‫ﺍﻟﻨﻬﺎﻴﺔ‬ ‫ﻓﻰ‬ ‫ﻴﻨﻌﻜﺱ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻴﺠﺎﺒﻴﺔ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬. ٥-‫ﺼﺩﻕ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺜﻼﺜﺔ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﻋﻴﻨﺔ‬ ‫ﻤﺠﻤﻭﻋﺎﺕ‬ ‫ﺒﻴﻥ‬ ‫ﺍﺘﻔﺎﻕ‬ ‫ﻭﺠﻭﺩ‬ ‫ﻟﻠﺩﺭﺍﺴﺔ‬ ‫ﺍﻟﺨﺎﻤﺱ‬ ‫ﺍﻟﻔﺭﺽ‬‫ﺃﻥ‬ ‫ﻴﻌﻨﻰ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﺨﺎﻁﺭ‬ ‫ﻭﺘﺩﻨﻴﺔ‬ ‫ﺍﻟﻤﻨﺸﺄﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺭﻗﺎﺒﺔ‬ ‫ﺇﺤﻜﺎﻡ‬ ‫ﺍﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﺒﺎ‬ ‫ﻤﻊ‬ ‫ﺍﻟﺠﻴﺩ‬ ‫ﺍﻟﺘﻔﺎﻋﻝ‬ ‫ﺘﺤﻘﻴﻕ‬ ‫ﺍﻟﻰ‬ ‫ﻴﺅﺩﻯ‬ ‫ﻜﻤﺎ‬ ،‫ﻟﻬﺎ‬ ‫ﺘﺘﻌﺭﺽ‬‫ﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﻗﻰ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻴﺠﺎﺒﻴﺔ‬ ‫ﺒﺼﻭﺭﺓ‬ ‫ﺍﻟﻨﻬﺎﻴﺔ‬ ‫ﻓﻰ‬ ‫ﻴﻨﻌﻜﺱ‬ ‫ﻤﻤﺎ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬. ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺇﻟﻴﻪ‬ ‫ﺘﻭﺼﻠﺕ‬ ‫ﻭﻤﺎ‬ ‫ﺍﻟﻨﻅﺭﻴﺔ‬ ‫ﺍﻟﺩﺭﺍﺴﺔ‬ ‫ﺇﻟﻴﻪ‬ ‫ﺨﻠﺼﺕ‬ ‫ﻤﺎ‬ ‫ﻋﻠﻰ‬ ‫ﺀ‬‫ﻭﺒﻨﺎ‬ ‫ﻴﻠﻰ‬ ‫ﺒﻤﺎ‬ ‫ﺍﻟﺒﺎﺤﺙ‬ ‫ﻴﻭﺼﻰ‬ ،‫ﻨﺘﺎﺌﺞ‬ ‫ﻤﻥ‬ ‫ﺍﻟﺘﻁﺒﻴﻘﻴﺔ‬: 42. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٤٢ -‫ﺩﻭﺭ‬ ‫ﺘﻔﻌﻴﻝ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬‫ﺍﻟﻤﺼﺭﻴﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﻓﻰ‬‫ﺨﻼﻝ‬ ‫ﻤﻥ‬ ‫ﻭﺫﻟﻙ‬ ، ‫ﺘ‬‫ﻭﺠﻭﺩ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻤﺎﻝ‬ ‫ﺴﻭﻕ‬ ‫ﻫﻴﺌﺔ‬ ‫ﺄﻜﻴﺩ‬‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﺔ‬ ‫ﻗﺴﻡ‬‫ﺍﻟﻤﻘﻴﺩﺓ‬ ‫ﺒﺎﻟﺸﺭﻜﺎﺕ‬ ‫ﺍﻟﻤﺎﻟﻴﺔ‬ ‫ﺍﻷﻭﺭﺍﻕ‬ ‫ﺒﺴﻭﻕ‬‫ﺍﻟﻌﺎﻟﻤﻴﺔ‬ ‫ﺍﻟﻤﺎﻝ‬ ‫ﺃﺴﻭﺍﻕ‬ ‫ﻤﻥ‬ ‫ﺒﻐﻴﺭﻫﺎ‬ ‫ﺃﺴﻭﺓ‬ ‫ﻭﺫﻟﻙ‬ ،. -‫ﻀﻤﺎﻥ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﻌﻤﻝ‬ ‫ﺍﻟﻤﺼﻠﺤﺔ‬ ‫ﺃﺼﺤﺎﺏ‬ ‫ﻋﻠﻰ‬‫ﻟﺘﺤﻘﻴﻕ‬ ‫ﺍﻷﺴﺎﺴﻴﺔ‬ ‫ﺍﻟﻌﻭﺍﻤﻝ‬ ‫ﺘﻭﺍﻓﺭ‬ ‫ﻤﻭﻀﻭ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻜﺄﻫﻠﻴﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬،‫ﻋﻴﺘﻬﻡ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺒﻴﻥ‬ ‫ﺍﻟﺠﻴﺩ‬ ‫ﻭﺍﻟﺘﻔﺎﻋﻝ‬ ،‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻋﻤﻝ‬ ‫ﺃﺩﺍﺀ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﻘﻕ‬ ‫ﺍﻟﺘﻰ‬ ‫ﺍﻟﻤﻌﺎﻴﻴﺭ‬ ‫ﺒﻤﻘﺎﺒﻠﺔ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﻭﺒﺎﻗﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﺸﺭﻜﺎﺕ‬ ‫ﺤﻭﻜﻤﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﺘﺤﺴﻴﻥ‬ ‫ﺸﺄﻨﻪ‬ ‫ﻤﻥ‬ ‫ﻭﻫﺫﺍ‬ ،‫ﺫﻟﻙ‬. -‫ﻟﺩﻴﻬﻡ‬ ‫ﺘﺘﻭﺍﻓﺭ‬ ‫ﺨﺎﺭﺠﻴﺔ‬ ‫ﺃﻁﺭﺍﻑ‬ ‫ﺒﻤﻌﺭﻓﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻭﻅﻴﻔﺔ‬ ‫ﺠﻭﺩﺓ‬ ‫ﻓﺤﺹ‬ ‫ﺍﻟﺨﺒ‬‫ﻭﻅﻴﻔﺔ‬ ‫ﺃﺩﺍﺀ‬ ‫ﻟﻀﻤﺎﻥ‬ ‫ﻭﺫﻟﻙ‬ ،‫ﺍﻟﺨﺎﺭﺠﻴﻴﻥ‬ ‫ﻜﺎﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﺍﻟﻤﺠﺎﻝ‬ ‫ﻫﺫﺍ‬ ‫ﻓﻰ‬ ‫ﺭﺓ‬ ‫ﺍﻟﺠﻭﺩﺓ‬ ‫ﻤﻥ‬ ‫ﻤﺭﻀﻰ‬ ‫ﺒﻤﺴﺘﻭﻯ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬. -‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻌﻬﺩ‬ ‫ﺸﺎﻜﻠﺔ‬ ‫ﻋﻠﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﻟﻠﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻤﻌﻬﺩ‬ ‫ﺇﻨﺸﺎﺀ‬ ‫ﻟﺒﻴﺌﺔ‬ ‫ﺍﻟﻤﻼﺌﻤﺔ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﻌﺎﻴﻴﺭ‬ ‫ﺇﺼﺩﺍﺭ‬ ‫ﻤﻬﺎﻡ‬ ‫ﻋﻠﻴﻪ‬ ‫ﻭﺘﻘﻊ‬ ،‫ﺍﻷﻤﺭﻴﻜﻰ‬ ‫ﻓﻰ‬ ‫ﺍﻟﻌﻤﻠﻰ‬ ‫ﺍﻟﺘﻁﺒﻴﻕ‬‫ﻤﺼﺭ‬ ‫ﻓﻰ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﻴﻥ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﻴﻥ‬ ‫ﻭﺘﺄﻫﻴﻝ‬ ‫ﺘﺩﺭﻴﺏ‬ ،‫ﻤﺼﺭ‬ ‫ﺸﻬﺎﺩ‬ ‫ﻭﻤﻨﺢ‬ ،‫ﹰ‬‫ﺎ‬‫ﻋﺎﻟﻤﻴ‬ ‫ﺍﻟﺩﺍﺨﻠﻴﺔ‬ ‫ﺍﻟﻤﺭﺍﺠﻌﺔ‬ ‫ﻤﺴﺘﺠﺩﺍﺕ‬ ‫ﻟﻴﻭﺍﻜﺒﻭﺍ‬‫ﺓ‬‫ﺍﻟﺩﺍﺨﻠﻰ‬ ‫ﺍﻟﻤﺭﺍﺠﻊ‬ ‫ﺍﻟﻘﺎﻨﻭﻨﻰ‬))CIA(Certified Internal Auditor.( 43. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ 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Auditing Standard No. 2 (AS 2) An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements. http://www.pcaobus.org/documents/rules_of_the_board/S tandards%20-%20AS2.pdf. Quinn, Lawrence, “Risky Business”, The CPA Journal , June 2002, pp. 2 6, and Available from: Http//: www.aicpa.org/pubs/june2002. Raghunandan, K., William, J. R and Dasaratha, V. R. (2001), Audit committee composition, "gray directors," and interaction with internal auditing, Accounting Horizons. Sarasota: Vol.15, Iss. 2; pg. 105, 14 pgs. Ratcliffe, A. 2003. Communication and the audit committee. Accountancy Magazine. (July): 100. Sarens, G. and Ignace De Beelde. 2005. Internal auditors' perception about their role in risk management: A comparison between US and Belgian companies. Managerial 51. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٥١ Auditing Journal. Bradford: Vol.21, Iss. 1/2; pg. 63, 18 pgs. Sawyer, L. 1973. The Practice of Modem Internal Auditing: Appraising Operations for Management. Altamonte Springs, FL: The Institute of Internal Auditors. Schneider, A. 1985a. Consensus among auditors in evaluating the internal audit function. Accounting and Business Research (Autumn): 297 301. Schneider, A. 1985b. The reliance of external auditors on the internal audit function. Journal of Accounting Research (Autumn): 911 919. Schneider, A. and Wilner, N. 1990. A test of audit deterrent to financial reporting irregularities using the randomized response technique. The Accounting Review 65(3): 668 681. SEC Securities Exchange Act Release No. 48745.2003 . (November 4). www.sec.gov. Staciokas, R and R. Rupsys . 2005. Internal Audit and its Role in Organizational Government. http://proquest.umi.com/pqdweb?did=821989321 &sid=2&Fmt=4&clientId=35492&RQT=309&VName=PQD Stei n, M. T., D. A. Simunic, and T. B. O'Keefe. 1994. Industry differences in the production of audit services. Auditing: A Journal of Practice and Theory (Supplement): 128 142. Swanson, D. 2007. Setting longterm goals for internal audit. CMA Management. Hamilton: Jun/Jul .Vol. 81, Iss. 4; p. 19 (3 pages). Tapestry Networks. 2004. The internal auditor's perspective. Insights (July 6). The Institute of Internal Auditor. 2000. A New Breed of Malware, Available from: Http//:www.theiia.org/Itaudit/Index.cfm. 52. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٥٢ Thurston, J. B. 1949. Basic Internal Auditing Principles and Techniques. Scranton, Pennsylvania: International Textbook Company. Tiessen, P. and R. H. Colson. 1990. External auditor reliance on internal audit. Internal Auditing (Winter): 10 22. Uecker. W. C., A. P. Brief, and W. R. Kinney, Jr. 1981. Perception of the internal and external auditor as a deterrent to corporate irregularities. Accounting Review (July): 465 478. Vallario, C. W. 2003. Internal audit: Active ingredient in reform mix. Financial Executive (June): 26. Wallace, W. 1984. A Time Series Analysis of the Effect of Internal Audit Activities on External Audit Fees. Altamonte Springs, FL: HA. Wallace, W. A., and R. W. Kreutzfeldt 1991. Distinctive characteristics of entities with an internal audit department and the association of the quality of such departments with errors. Contemporary Accounting Research (Spring): 485 512. Ward, D. D. and J. C. Robertson. 1980. Reliance on internal auditors. Journal of Accountancy (October): 62 72. Whitley , J. 2005. Internal Auditing's Role in Corporate Governance, The Internal Auditor . Vol.62, Iss. 5; pg. 21, 2 pgs. Whittington, R. and L. Margheim 1993. The effects of risk, materiality, and assertion subjectivity on external auditors' reliance on internal auditors. Auditing: A Journal of Practice and Theory (Spring): 5064. 53. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٥٣ ‫ﺍﻟﺒﺤــــــﺚ‬ ‫ﻣﻼﺣـــﻖ‬‫ﺍﻟﺒﺤــــــﺚ‬ ‫ﻣﻼﺣـــﻖ‬ ‫ﺭﻗﻡ‬ ‫ﺍﻟﻤﻠﺤﻕ‬)١:(‫ﻨﺘﺎﺌﺞ‬،‫ﺍﻟﺒﺴـﻴﻁ‬ ‫ﺍﻻﻨﺤﺩﺍﺭ‬ ،‫ﺍﻟﺘﺩﺭﻴﺠﻰ‬ ‫ﺍﻟﻤﺘﻌﺩﺩ‬ ‫ﺍﻻﻨﺤﺩﺍﺭ‬ ‫ﺘﺤﻠﻴﻝ‬ ‫ﻭ‬‫ﺍﺨﺘﺒﺎﺭ‬"Kruskal –Wallis". ‫ﺭﻗﻡ‬ ‫ﺍﻟﻤﻠﺤﻕ‬)٢:( ‫ﺍﻻﺴﺘﻘﺼـــــــﺎﺀ‬ ‫ﻗﺎﺌﻤــــــﺔ‬. 54. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٥٤ 55. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٥٥ 56. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٥٦ 57. ‫ﻣﺠﻠﺔ ﻛﻠﻴﺔ ﺍﻟﺘﺠﺎﺭﺓ ﻟﻠﺒ‬‫ﺤﻮﺙ ﺍﻟﻌﻠﻤﻴﺔ‬ ‫ ﺟﺎﻣﻌﺔ ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‬ ‫ﺍﻟﻌﺪﺩ ﺭﻗﻢ‬)۱ (‫ﺍﻟ‬ ‫ﻤﺠﻠﺪ ﺭﻗﻢ‬)٤٥ ( ‫ ﻳﻨﺎﻳﺮ‬۲۰۰۸ ٥٧

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