1. )2005 1426(

2. " " )28( 3. 4. / 5. : 1.1 1.2 1.3 1.4 1.5 1.6 1.7 2.1 2.1.1 2.1.2 2.1.3 2.1.4 2.1.5 2.2 2.2.1 2.2.2 2.3 2.3.1 2.3.2 6. 2.3.3 2.4 2.4.1 2.4.2 2.4.3 2.4.4 2.4.5 : 3.1 3.2 : 3.3 3.4 3.4.1 3.4.2 : 3.4.3 . 3.4.4 3.4.5 3.5 3.6 3.7 7. / 4.1 4.2 4.3 4.4 4.5 / 5.1 5.2 / 6.1 6.2 8. . . . 115 2003 . . 9. . . 10. Abstract This research aimed to study the existence degree of a relationship between the financial Control and the finance continuity for the civil society organizations (csos) in Gaza Strip. Also it aimed to determine the influence degree of the control components, the internal control systems, accounting systems and control tools on the financial position of this organization, in addition to determining the role of auditing & monitoring institutions on the financial position. This is going to be through analyzing & evaluating the monitoring & financial positions for csos in Gaza strip. In addition to highlighting weak & strong aspects of those controlling procedures in light of the scientific principles & indicating the influence on the financial aspect. Such influence is a vital factor and a tool for the sustainability of those csos which depend on donations and contribution that are obtained from internal or external donors To complete this research the researcher went through literature reviews in controlling, financing the csos. A questionnaire was prepared, which was distributed to 115 persons involved in financial tasks at those organizations in Gaza strip to measure the financial and monitoring aspects of those selected organization out of the non-governmental booklet in Gaza strip which was issued by UNSCO in 2003. The most active csos were selected using the criteria of the number of staff at that organization as the sample was of those where five or more staff are working. 11. The research reached to a result of the existence of a moderate increase in the financial position of those organizations, which is restricted in supporting the assets of those organizations. It was found out that the main source for donation is from Foreign countries and from Arab countries consequently, meanwhile the domestic contributions and the Palestinian National Authority contributions is a small percentage out of the financial resources for those organization. One of the results is that there is a real relationship between the financial monitoring and the finance for those organization, as the monitoring with its components, tools, systems and its institutions contributes effectively in safeguarding the continuity of its finance. Despite the results that the financial control suffers from weak points at many of those csos in Gaza strip. In conclusion, the research raised some recommendations that strengthen and support the financial control at the csos in Gaza strip. This will increase the degree of trust from the donors point views which safeguard the continuation of the needed finance to continue in serving the civil Palestinian society that is in a bad need for those services which supports its position to face the challenges. 12. 1 13. 2 1.1 . )1( .)2( 1993 . 20012002 49.2% . )21(% )84.6(% )57.8(% . )19(% 2000. 1 " ) .1997( 2 200 24 14. 3 : 1/ : .)3( 2/ . . . . 3 2000.26. 15. 4 . 1.2: : ) ( . . . . 16. 5 1.3: : : 1- . 2- . 3- . 4- 5- . 1.4: : 1.5: : 1- 2- . 3- . 4- . 17. 6 5- . 1.6: * * * ) ( * . 1.7: : 1- 2005)4( : )( . . 4 )( . 2005. 18. 7 2- )2004()5( : . . 3- )2003()6 : ( . : . . 5 2004 6 - -) ( 2003. 19. 8 . . . 4- )7( : . . . . . 5 )2000()8( . 7 / - - 8 - : -2000 20. 9 . . 6- )1995()9( : * . * . * . . 9 ) ( 1995. 21. 10 7 )1994()10( . . 8- )1993()11( : . . 10 . 1994. 11 - 79 1993 22. 11 9- )1991()12( . : . . * 12 - 3 )1(-1991. 23. 12 . . 24. 13 25. 14 2.1 2.1.1 . . )13( )14( . . . 13 - - 1982.506. 14 2002.225. 26. 15 2.1.2 " ")15( . " ")16( . " ")17( " . " )18( " )19( . 15 Fayol Henri , genera and Industrial Management , New york : Pitman Publishing Corporation , 1949, p107 16 Koontz harold , o donnel cyril , weihrich heinz , management , Mc Graw , hill , New york , 1984, 549 . 17 2000 74 18 . 123. 19 2001 96. 27. 16 . 2.1.3 )20( . . . )21( : 1/ . 2/ . . 20 . . - . 1993 63 21 2002.339. 28. 17 . 2.1.4 . :)22( 1- : . 2- : . 3- : . 4- : . 22 . 291-297 29. 18 )23( . 5- : : * . * * . * . )2( :- 1- . 2- . 3- . 4- . 23 . .1998 3. )2( 53 1978 37. 30. 19 : 1- . 2- . 2.2 : : * . * . * . 2.2.1 : - )24( " ".)25( 24 . . 3 )1(1991 145. 25 28 1996.23. 31. 20 )26( . : 1- : : * : )1(2000 )27( . * )7( 171995" :- 1- 2- . 26 _ 271. 1 )1(2000 32 2000 32. 21 3- ")28( " . .)"29( . )9( .)30( 2- ) ( )23( )1(2000 28 171995) 152004 532005(. 29 - 171995 30 171995. 33. 22 4 .)31( . 3- : : * * . 31 )1(2000 . 34. 23 * . . - " ")32( " ")33( " ")34( : :)35( 32 1982 117. 33 1998 118. 34 Jain , DP , Auditing . Konark Publishers .PVT. LTD . 1996 P 104 35. 24 1- . 2- . 3- . 4- . 5- . 6- . : :)36( 1- . 2- . 3- . 4- . 35 I bid.,p108 36 Jain , DP , Auditing . Konark Publishers .PVT. LTD . 1996 P 108 36. 25 5- . 6- . : .)37( )5( )1(2000 . )11( .)38( . 37 Howard , R ,Leslie . Auditing .Richarid Clay LTD . Bungay ,Suffolk.Briting. 1989 . P32 38 12000 . 37. 26 . . . 2.2.2 : : . - : . . 38. 27 - : . . . . 2.2.3 )39( : : ) ( : ) ( 39 . " " 8 39. 28 : )40( : ) ( . . )41( 40 4. 41 . " " 9 40. 29 : ) ( . . .)42( : )43( . . 42 . " " 10 43 66 23-29/6/1995 41. 30 )44:( 1- : : . - - . - . 2- : : - . - . : . 44 66 23-29/6/1995 42. 31 )45( . )46 : ( * * * * )47( : * . * . * . / : : * 45 - " 1976" 1998 10 46 . . 36.2000 47 - " 1976" 1998 34 43. 32 . . * . * . * . * . / : : - : * )1(2000 . * 171995 )9( " : . 44. 33 171995 1996 . )1(2000 . - : )48( 2.3 . . )49( - . 48 - ) ( 2003 45 49 . . -.1999 333. 45. 34 - . - . - . 1.2.3 :)50( 1- . 2- . 3- . 4- . 5- . 6- . 7- . 2- chandan JS.Management Theory & Practice .Vikas Publishing house PVT . LTD 1999 P295-299. 46. 35 )51( : 1- . 2- . 3- . 4- . 5- . 6- . 7- . 51 8-10/6/2004.5 47. 36 2.2.3 )52( : 1- : . 2- : . 3- : . .)53( )54( 52 - ) ( 2003.43 53 . 27 22000.333 54 . .334 48. 37 4- : )55( 5- : )AICPA( . )56( 3.2.3 )57( : 1. . 2. . 3. . 4. . 5. . 55 1988.124 56 2002 103 57 . 1995202 49. 38 6. . 7. . 8. . 2.3.4 )58( : 1- . 2- . 3- . 4- . 58 - ) ( 2003 45. 50. 39 )1(2000 )6( )5. ( )11( .)59( . 2.3.5 : . )60( :- 1- . 59 )1(2000 2000. 60 - 2004 .20 51. 40 2- . 3- . 4- . 5- . 2.4 2.4.1 ": ".)61( . ) ( ) .( 2.4.2 61 )1(2000 2000 52. 41 . 1992 60% 100% 100% 1984199278% .)62( 1994 : 1- . 2- . 3- . 1998-1999 81% ).63 ( . 62 . 2000 84. 63 1998-1999 85 53. 42 2.4.3 )64( : 1- . . 2- . 3- . 4- . 5- . 6- 64 . . . -2000 222. 54. 43 2.4.4 . )65:( / : . . / : )1(2000 . / : . 65 . . 2001-2002375 55. 44 / : . . )1(200 . 56. 45 2.4.5 : 1/ )1(2000 : - . - 57. 46 -/ 2/ : * . * . * . * . * . 3/ . 4/ . 58. 47 .)66( . : - . . - 66 . 1999-200065. 59. 48 . 2.4.6 : ) ( . : : - . - . - . . 60. 49 ) ( 1011 )67( : 1- . 2- . 3- . 4- . 5- . 6- . 7- . 8- . 9- . 67 171995) .: 31 152004 2005.( 61. 50 10- . : . : * . * . * . * . 62. 51 63. 52 3.1 . . . . )68( 68 . . . 17-191997 2 . 64. 53 . . . 3.2 : )69( : 1- . 2- . 3- . 69 . . . 2004 309 65. 54 16% 600 1967 .)70( . 3.3 " ")71( 70 152828=InNewsItemID&1591=InSectionID?asp.Detail/com.mag-almujtamaa.www://http163012/2004 71 . . . 265. 66. 55 : 1- . 2- . 3- . 3.4 . : 3.4.1- . . " 67. 56 1994 130 455 . : -31 . -20 . -386 . -200 . -200 . 856 ")72( . )1(2000 )73( : - : . : * . 72 . . . 1996 147 73 . )1(2000 )33.( . 68. 57 * . * . * . - . )( 2000" 47% ) ( 29% 11.% 5% 5. %1% 2% . 40% 69. 58 ")74( . : 1- : : * 2000 . * : . . 74 . )(2001 93. 70. 59 2- : . : : - - . . - . . - . - . 71. 60 - . - . 3.4.2- : 29% )75( . : - . )1(2000" ".)76( - . 75 . )(2001 93 76 . )1(2000 . )15.( 72. 61 . - . : : )77( . )78.( - . 77 . . 2000 78 . )( 2001 89. 73. 62 - . - : : * . * . - : . : 74. 63 1- . 2- . 3- . - . )1(2000 )79( . 3.4.3- . 79 . )1(2000 . )15( 75. 64 386 .)80( )1(2000 " . ")81( . . : 207 19% 80 . . . 17-191997 2 . 81 . . )1(2000 )14.( 76. 65 )82( . : - . - . . - . . . . 3.4.4- ) ( : 82 77. 66 . )1(2000 )83( . - . . " " )84( . 83 . . )1(2000 )20( 1 4Pb/barq/uk.org.asharqalarabi.www://http. 78. 67 .)85( . 3.4.5- . " .)86( . 9% 85 . . 11/4/2004.www.lahaonline.com 86 : . . 14-162000. 79. 68 6% 15.5% )87( . 9% . . . 3.5 87 12. 80. 69 . . " . ")88( . : 3.5.1 : : 1- . 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" ".)90( . : )91( : : . . - : . 90 .. . . .2000 222. 91 . . . 2004 308 82. 71 - : . 2- . )92( . 321964 )93( 92 .. . . .2000 223 93 . . 269. 83. 72 2004 .)94( 3- : . .)95( . 94 46 26/4/2004 95 . . 2000 84. 73 . )96( . . 4- : 96 - -200468. 85. 74 . . )97( . )98( . 5- 97 . . . 17-191997 11. 98 19/1/2004 37. 86. 75 . . . . )99( . . )100( . 99 . )(2001 102 www.lahaonline.com/Feature/Issues/a2-11-04-2004.doc 2 87. 76 )101( : - : . - : . - : . - : . 6- : . . 101 2003. 88. 77 . )102( . 7- . . . 3.5.2 : : 102 . )(2001 96. 89. 78 1- : . . 2- : . . . 3- : . 90. 79 3.6 : . )103( : 1- . 2- . 3- . 4- . 5- . 6- . . : 103 . . 11/4/2004www.lahaonline.com 91. 80 . 3.7 .)104( " 1800 .)"105 ( 1999 200 . 104 45 2004. 105 45 2004 92. 81 )70% (".)106( )1(2000 . . )107( . .)108( 106 . .2004/10/3exeres/NR/net.aljazeera.www://http 107 . )(2001 103 3 P4http://www.asharqalarabi.org.uk/barq/b. 93. 82 . )( . : 1( 2( 3( 4( 5( 4.1: . : 1/ : : . . . 94. 83 . 2/ 4.2: : 2003 - 284 ) ( . 95. 84 . 169 15 ) ( 10 144 . 115 115 . 1- ) ( 1967 4 1967 1994 48 2003 58 1994 )4.1( : 96. 85 )4.1( 196743.5% 1967-19944841.5% 1994-20035850.5% 54.5% 2-: . )4.2( : )4.2( 15043.5% 22017.4% 3 4942.6% 4 65.2% 5 3530.4% 6 119.6% 797.8% 97. 86 )50( )115( )49( )115( . )6( . 3- 5 300 4,286 1,585 )4.3( : )4.3( 105043.5% 108473% 11-504135.5%11-502416% 51-100119.5%51-10032.6% 100-15087%100-15021.7% 151-20021.7%151-20021.7% 20032.6%20000% 98. 87 43.5% 35.5% 1150 . ) ( . 4- : )1(2000 )4.4( : )4.4( 200254.4% 20022723.5% 20033429.5% 20042925.2% 200576.1% 1311.3% )5( 2002 )27( 2002 99. 88 2003 34 2004 29 ) (7. . 5- : )4.5(: )4.5( 1 21.7% 21412.2% 38069.6% 4 1916.5% 115 )4.5( 69.6% 16.5% 1.7% . 100. 89 6- : . )4.6( : )4.6( 1 2017.4% 25043.5% 3108.7% 4 43.5% 53127% 115 73% 27% . 101. 90 7- : )4.7( : 11107262.4% 211-203026.3% 32130108.7% 43132.6% 2.6% 30 11.3% 37.6% . 4.3: : . : 1- . 2- . 3- . 4- . 5- . 6- )1. ( 102. 91 7- . 8- . 4.4: ) ( )( : 1/ ) ( . )5( .)3( )8(. )2( 53 :- 103. 92 )4.8( 1 4 2 8 3 10 4 10 5 10 6 11 53 2/ : )pearson( . : )4.9( ) ( : 1 30.4750.000 2 300.729 3 30.6720.000 4 30.2070.026 0.05 104. 93 )4.10( ) ( . ) ( 1 .0.863 2 ..0.797 3 .0.814 4 .0.826 5 .0.830 6 0.823 7 0.768 8 .0.900 0.05 )4.11( ) ( . ) ( 1 .0.879 2 . 0.795 3 .0.839 4 0.796 5 .0.839 6 0.868 7 .0.880 105. 94 8 . 0.873 9 .0.834 10 .0.774 0.05 )4.12( ) ( . ) ( 1 .0.904 2 0.894 3 0.888 4 0.917 5 .0.925 6 . 0.691 7 0.732 8 .0.733 9 .0.622 10 0.543 0.05 106. 95 )4.13( ) ( . ) ( 1 0.724 2 .0.800 3 0.973 4 . 0.699 5 .0.560 6 0.627 7 0.832 8 0.735 9 . 0.727 10 .0.505 0.05 )4.14( ) ( . ) ( 1 0.835 2 . 0.765 3 0.893 4 .0.899 107. 96 5 .0.793 6 0.815 7 .0.837 8 .0.777 9 .0.829 10 0.690 11 .0.691 0.05 : )4.15( . 1 0.557 2 0.867 3 0.824 4 0.931 5 0.857 6 0.881 0.05 . . 108. 97 4.5: : 1- : ) ( ) ( . : ) r(2 R= r+1 )4.16( : )4.16( 0.7640.6194 0.9440.8948 0.9640.93110 0.9500.90610 0.9390.88610 0.9660.93611 109. 98 )0.764-0.966( . 2- : )4.17( : )4.17( . 0.9944 0.9178 0.92310 0.91410 0.92010 0.92011 0.93253 0.914 )0.932( . 110. 99 111. 100 5.1 ) ( . / : ) ( t )one sample t test( : )5.1( t : t 1 3 1.971.08-.344.731 49.25%4 2 3 2.06.985.663.509 51.5%3 3 3 2.451.1344.278.000 61.25%1 4 3 2.26.6224.494.000 56.5%2 5 2.18.3495.678.000 54.5% 0.05= )5.1( )( )2.18( )2( 112. 101 54.5.% )5.2( %%%%% 1 3108.72622.638333227.897.8 2 343.53026.146402521.7108.7 3 32824.32622.63227.82824.31.9 4 300877262.63227.832.6 )5.1()5.2( : ) ( . 2.45 61.25% . 24.3% 22.6% 27.8% 24.3% .9% . 46.9% 25.2% . 113. 102 . ) ( 2.26 56 % 7% 62.6% 27.8% 2.6% . . . )3()4( )2.06()1.97( 51.5% 49.25% )2( . : 3.5% 26.1% 40% 21.7% 8.7% . : 8.7% 22.6% 33% 27.8% 7.8% . 114. 103 / : : )5.3( 138.2%27%8.8%11.3%14.7% 243%21%8.4%5.6%22% 3 58%14.5%8.2%7%12.3% 4 56.6%17.5%12.5%3.6%9.8% 5 50.9%18.7%8.1%9.1%13.2% 6 66%10%9%1.2%13.8% 735.324%15%7.7%18% 66% 58% 56.6% 50.9% 43% 38.24% . 27% 21% 115. 104 18.7% 17.5% 14.5% 10%. 22% 14.7% 13.8% 13.2% 12.3 % 9.8% . 12.5% 8.1% . 11.3% 3.6% . / : ) ( t )one sample t test( 116. 105 )5.4( t ) ( t 1 . 2.321.0223.376.001 58%4 2 . . 2.091.089.856.394 52.25%8 3 .2.381.0643.855.000 59.5%2 4 . 2.31.9123.683.000 57.75%5 5 . 2.28.9133.267.001 57%6 6 2.34.9543.812.000 58.5%3 7 2.47.9495.307.000 61.57%1 8 . 2.21.9692.310.023 55.25%7 9 2.332.8864.022.000 58.3% 0.05= )5.4( 2.332 58.3% )2( )2( 117. 106 )2.4( " ." )5.4( )2( " " 2.47 61.57% " ". )5.5( )0( )1( )2( )3( )4( %%%%% 1 . 32.62622.62925.24539.11210.4 2 .. 119.62017.44236.53227.8108.7 3 . 65.21916.52925.24740.91412.2 4 . 1.92420.93631.3464087 5 . 2824.33530.44438.387 6 1.92521.73429.64438.3119.6 7 76.165.238335448108.7 8 . 32.62420.94539.13227.8119.6 118. 107 )4.5()5.5( : * ) ( 2.47 61.57%. 6.1% 5.2% 33% 48% 8.7% . * ) ( . 2.38 59.5% )4( ) ( 5.2% 16.5% 25.2% 4.9% 12.2%. . * ) ( 2.34 58.5%. 119. 108 ) ( 1% 21.7% 29.6% 38.3 9.6% . . ) ( . 2.32 58%. 2.6% 22.6% 25.2% 39.1% 10.4% . . .) ( 2.31 57.75.% 1% 20.9% 31.3% 40% 7% . 120. 109 . * ) ( 2.28 57%. 24.3% 30.4% 38.3% 7% . . . * ) ( 2.21 55.25. % 2.6% 20.9% 39.1% 27.8% 9.6% . . 121. 110 * ) .( 2.09 52.25.% 9.6% 17.4% 36.5% 27.8% 8.7% . . . / : ) ( t )one sample t test( : 122. 111 )5.6( t ) ( t 1 . 2.92.78512.588.000 73%2 2 . 3.01.84312.833.000 75.25%1 3 . 2.82.9798.958.000 70.5%4 4 2.701.1796.330.000 67.5%6 5 . 2.79.9698.759.000 69.75 %5 6 2.87.84311.060.000 71.7%3 7 . 2.70.9368.067.000 67.5%6 8 2.63.9956.746.000 65.75%7 9 . 2.441.054.517.000 61%8 10 . 2.101.17.871.385 52.5%9 11 2.69.7859.519.000 67.25% 0.05= )5( 2.69 67.25% )3( . )5( )3( " " 2.10 52.5% 123. 112 " ". )5.7( )5.7( 0 )1( )2( )3( )4( %%%%% 1 . 0054.32521.75951.32622.6 2 . 00871613.95850.43328.7 3 . 1.91815.776.16455.72521.7 4 119.621.73026.14034.83227.8 5 . 32.2676.12925.24841.72824.3 6 76.12824.35346.12723.5 7 . 002017.41210.46556.51815.7 8 21.71714.823205346.12017.4 9 . 54.31613.93530.44135.71815.7 10 . 43.54337.42521.72420.91916.5 )5.6()5.7( : 124. 113 ) ( 3.01 75.25%. . 7% 13.9% 50.4% 28.7% . . * ) ( 2.92 73%. . 4.3% 21.7% 51.3% 22.6% . 21.7% . ) ( 125. 114 2.87 71.7%. . 6.1% 24.3% 46.1% 23.5% . 24.3% . ) ( 2.82 70.5%. . 1% 15.7% 6.1% 55.7% 21.7% . . * ) ( 2.79 69.75% )6( 126. 115 2.26% 6.1% 25.2% 41.7% 24.3% . . ) ( 2.70 67.5% )6( 9.6% 1.7% 26.1% 34.8% 27.8% . . ) (. 2.70 67.5% )6( 127. 116 17.4% 10.4% 56.5% 15.7 % . . ) ( 2.63 65.75%. . 1.7% 14.8% 20% 46.1% 17.4% . . 128. 117 ) ( 2.44 61%. . 4.3% 13.9% 30.4% 35.7% 15.7% . . ) (. 2.10 52.5%. . 3.5% 37.4% 21.7% 20.9% 16.5% . 129. 118 . / : ) ( t )one sample t test( : )5.8( t ) ( ) ( t 1 . 1.191.498-5.790.000 29.75%10 2 1.611.554-2.700.008 40.25%6 3 1.501.677-3.224.002 37.5%7 4 1.241.554-5.222.000 31%9 5 . 1.281.531-5.056.000 32%8 6 . 2.684.0062.749.007 67%3 7 2.431.1404.088.000 60.75%4 8 . 2.181.2681.545.125 54.5%5 9 . 3.19.60521.100.000 79.75%2 130. 119 10 3.21.57022.755.000 80.25%1 11 2.05131.1508.478.634 51.27% 0.05= )5.8( 2.051 51.27% )2( )5.8( :- )5.9( 0 )1( )2( )3( )4( %%%%% 1 .6556.576.197.82420.9108.7 2 4942.676.11412.23026.11513 3 61531.9872521.72017.4 4 6657.443.5872521.71210.4 5 . 6455.732.6108.72824.3108.7 6 . 1714.8119.62420.94236.52017.4 7 32.62622.62925.23227.82521.7 131. 120 8 . 1311.32521.72420.93429.61916.5 9 . 001.997.87262.63328.7 10 000097.87363.53328.7 )5.8()5.9( ) ( 3.2180.25%. . 7.8% 63.5% 28.7% . * ) ( 3.19 79.75% . .9% 7.8% 62.6% 28.7% . 132. 121 . * ) ( 2.68 67% . 14.8% 9.6% 20.9% 36.5% 17.4% . . . * ) ( 133. 122 2.43 60.75% . 2.6% 22.6% 25.2% 27.8% 21.7% . ) ( 2.18 54.5% . 11.3% 21.7% 20.9% 29.6% 16.5% . 134. 123 . . * ) ( 1.61 40.25% . 42.6% 6.1% 12.2% 26.1% 13 % . . . * ) ( 1.5 37.5% . 135. 124 )5.8( 53% .9% 7% 21.7% 17.4% . . * ) ( 1.28 32% . 55.7% 2.6% 8.7% 24.3% 8.7 % . 136. 125 . * ) ( 1.24 31% . 57.4% 3.5% 7% 21.7% 10.4% . . * ) ( 1.19 29.75% . 56.5% 6.1% 7.8% 20.9% 8.7 % . . 137. 126 / : ) ( t )one sample t test( : )5.10( t . t 1 3.26.71418.928.000 81.5%1 2 . 2.751.2346.497.000 68.75%6 3 2.801.1107.731.000 70%5 4 . 2.571.0525.851.000 64.25%7 5 . 2.451.0374.678.000 61.25%9 6 2.381.0483.916.000 59.5%10 7 2.551.1575.080.000 63.75%8 8 3.20.74017.394.000 80%2 9 . 2.93.89611.141.000 73.25%4 10 . 3.103.9439.250.000 77.5%3 11 2.8.8355610.256.000 70% 0.05= 138. 127 2.870% )3( )5.11( . )5.11( 0 )1( )2( )3( )4( %%%%% 1 0021.71210.45547.84640 2 . 0031271210.42723.54539.1 3 21.71311.33328.72521.74236.5 4 . 1.91613.94438.32420.93026.1 5 . 65.265.25648.72420.92320 6 54.3119.65749.61916.52320 7 21.72622.62420.93328.73026.1 8 32.60043.57262.63631.3 9 . 32.61.92925.25043.53227.8 10 . 32.632.63429.65547.81916.5 139. 128 )5.11()5.11( : ) ( 3.26 81.5%. )(. 1.7% )(10.4% )( 47.8% )( 40% )(. )109( . ) ( 3.20 80%. )(. 2.6% 3.5% )(62.6% )( 31.3% )(. )110( . 109 )1(2000 23. 110 )1(2000+ 171995) . 140. 129 ) ( 3.10 77.5%. )(. 2.6% 2.6% )(.29.6% )(47.8% )( 16.5% )(. . ) ( 2.93 73.25%. )(. 2.6% .9% )(.25.2% )(43.5% )( 27.8% )(. . 141. 130 * ) ( 2.8 70. % )(. 1.7% 11.3% )(.28.7% )(21.7% )( 36.5% )(. )111( . * ) ( 2.75 68.75. % )(. 27% )(10.4% ) (23.5% )( 39.1% )(. ) (. 2.57 64.25. % ). ( .9% 13.9% 111111 )1(2000 23. 142. 131 38.3% 20.9% 26.1% . * ) (. 2.55 63.75%. )(. 1.7% 22.6% 20.9% 28.7% 26.1% . . 143. 132 . ) ( 2.45 61.25%. )(. 5.2% 5.2% 48.7% 20.9% 20% . . * ) ( 2.38 59.5%. . 4.3% 9.6% 49.6% 144. 133 16.5% 20% . . / : ) ( t )one sample t test( )5.12( t ) ( t 1 2.431.2363.771.000 60.75%3 2 . 2.431.1174.092.000 60.75%3 3 2.171.2421.427.156 54.25%5 4 .2.251.2972.085.039 56.25%4 5 .2.601.0246.282.000 65%2 6 1.931.090-.684.495 48.25%8 7 . 1.771.124-2.156.033 44.25%10 8 . 1.991.013-.092.927 49.75%7 145. 134 9 . 2.011.112.084.933 50.25%6 10 1.921.208-.695.489 48%9 11 . 2.781.0827.754.000 69.5%1 2.22.938162.575.011 55.5% 0.05= 2.22 55.5% )2( )( )5.13( . )5.13( 0 )1( )2( )3( )4( %%%%% 1 76.12723.515134135.72521.7 2 . 54.32521.71815.75043.51714.8 3 65.24236.51412.23328.72017.4 4 .54.34236.515132521.72824.3 5 .65.221.75043.531272622.6 6 1311.323204841.72118.3108.7 146. 135 )5.12()5.13( : ) ( 2.78 69.5%. ). ( 5.2% 1.7% )(34.8% )(26.1% )( 32.2% ).( . 7 . 2118.31714.85245.21714.887 8 . 97.82219.15547.81916.5108.7 9 . 54.34135.731272420.91412.2 10 1916.51815.74438.32118.31311.3 11 . 65.221.74034.83026.13732.2 147. 136 . )1(2000 . 32.2% . ) (. 2.6 65%. ). ( 5.2% 1.7% )(43.5% )(27% )( 22.6% ).( . ) (.) (. 148. 137 2.43 60.75%. )(. 6.1 %4.3% 23.5%21.7% )(13%15.7% )(35.7%43.5% )( 21.7%14.8% ).( . . . ) (.. 2.25 56.25%. )(. 4.3% 36.5% )(13% )(21.7% )( 24.3% . 149. 138 ) ( 2.17 54.25%. )( . ) ( 2.01 50.25% . ) (. 1.99 49.75%. 150. 139 . ) (. 1.93 48.25. ) (. 1.92 48%. . ) (. 1.77 44.25%. . 18.3% 14.8% )( 45.2% )(14.8% )( 7% ). ( . 151. 140 5.2 5.2.1: : . )5.14(: )5.14( R R2 FSig F .353.12516.11.000 -.247.0617.33.008 .397.15721.000 -.041.002.194.66 .404.16322.00 0.05 .05 .404 00= 0.0 152. 141 . R2 R2 =.1630 16.3% F = 21.29 = .05 : * R = .397 . .1570=R2 . 15.7% . * R = .353 . .125=R2 . 12.5% . 153. 142 * R = -.247 . .061=R2 6.1% . * = .661 .05 ) 0.05. ( 154. 143 5.2.2 : "Significant" . )5.15(: )5.15( R R2 FSig F .249.0627.48.007 -.221.0495.79.018 .356.12716.39.000 -.029.001.096.758 314..09812.33.001 0.05 .05 .314 01= .0 155. 144 . R2 R2 =.0980 9.8% F = 12.33 = .05 : * R = .356 . .127=R2 . 12.7% . * R = .249 . .062=R2 6.2% . 156. 145 * R = -.221 . .049=R2 4.9% . * = .758 .05 ) 0.05.( 157. 146 5.2.3 : "Significant" . )5.16(: )5.16( 0.05 .05 R R2 FSig F .364.13317.3.0000 -.295.08710.73.0010 .516.26640.99.0000 -.215.0465.46.0210 .398.15921.29.0000 158. 147 .398 00= 0.0 . R2 .159=R2 15.9% F = 21.29 = .05 : * R = .516 . .266=R2 . 26.6% . * R = .364 . .133=R2 13.3% . * R = -.295 159. 148 . .087=R2 8.7% . * R = -.215 .046 =R2 4.6% . ) 0.05(. 160. 149 5.2.4 : . "Significant" . )5.17(: )5.17( 0.05 .05 R R2 FSig F .322.10413.12.000 -.288.08310.20.002 .428.18325.38.000 -.187.0354.08.046 .312.09712.17.001 161. 150 .312 01= .0 . R2 .097=R2 9.7% F = 12.17 = .05 : * R = .428 . .183=R2 . 18.3% . * R = .322. .104 =R2 10.4% . 162. 151 * R = -.288 . .083=R2 8.3% . * R = -.187 .035= R2 3.5% . ) 0.05(. 163. 152 5.2.5 : . "Significant" . )5.18(: )5.18( R R2 FSig F .280.0789.611.002 -.184.0343.96.049 .449.20228.57.000 -.213.0465.397.022 .357.12716.50.000 0.05 )5( .05 164. 153 .357 00= .0 . R2 .127=R2 12.7% F = 16.50 = .05 : * R = .449 . .202= R2 . 20.2% . * R = .280. .078=R2 7.8% . * R = -.213 165. 154 . .046=R2 4.6 % . * R = -.184 .034= R2 3.4% ) 0.05. ( 166. 155 167. 156 . 1( 2( 6.1: . : 1- . 2- . 168. 157 3- . 4- . 5- . 6- . . 7- 169. 158 . : / . ).112 ( / . 8- . . 112 )1(2000 )17(1995 170. 159 . . ) ( . 9- : - : * . 171. 160 * )1( . - . . 10- . . 172. 161 11- . 12- . 6.2: : 1- . 2- . . 3- . 173. 162 4- . 5- . 6- . 7- . 8- . 9- . 174. 163 : 1- . . 2-" ) .1997( 3- . 2000 4- . 27 22000. 5- 2002 6- . 7- - - 1999 8- . . 9- - - . 1993 10- 11- 531978. 12- 281996. 13- 1998. 14- 1995 15- . . )1(2000 . 16- . .1998 3. 175. 164 17- . 18- - : -2000 19- . . . 20- ) (- - 2001 21- 2000 22- . " " 23- - 2004 . 24- 25 23- 29/6/1995 25- 2002 26- 1982. 27- - ) ( 2003 28- . . 36.2000 29- - 1982 - 03- 2003 31- - . 176. 165 32- - 791993 33- - - 1999 34- _ 35- - 2000. 36- ) ( 1995. 37- 2001 38- . 39- " " 40- . . . 2000. 41- . 42- 1988. 43- . . 2004 . 44- )( . 2005. 45- )1(2000 32 2000 46- 171995. 47- . . . 17-191997. 48- - -2004. 177. 166 49- 200 50- - - - 2004 51- - 52- 1998-1999. 53- 2002 54- . . 3 )1(1991. 55- 1994. : 1- chandan JS.Management Theory & Practice .Vikas Publishing house PVT . LTD 1999. 2- Howard , R ,Leslie . Auditing .Richarid Clay LTD . Bungay ,Suffolk.Briting. 1989 3 - Fayol Henri , genera and Industrial Management , New york : Pitman Publishing Corporation , 1949 . 4 - Koontz harold , o donnel cyril , weihrich heinz , management , Mc Graw , hill , New york , 1984 . 5 - Jain , DP , Auditing . Konark Publishers .PVT. LTD . 1996 178. 167 )1( / : . : . . 179. 168 ).......................... ( ............................... ...................................... ..................................... ............................... ........................ ........................... ......................... : : : : : .................. / : 1 3 2 3 3 3 4 3 10- : %....... ........... %. ................. %................ %............................... %........................ 180. 169 / . 1 . 2 .. 3 . 4 . 5 . 6 7 8 . / : 1 . 2 . 3 . 4 5 . 6 7 . 8 . 9 . 10 . 181. 170 / : 1 . 2 3 4 5 . 6 . 7 8 . 9 . 10 / : 1 2 . 3 4 . 5 . 6 7 8 9 . 10 . 182. 171 / : 1 2 . 3 4 . 5 . 6 7 . 8 . 9 . 10 11 . / 183. 172 )2( 1. 2. 3. 4. 5. 1. 2. 3.