The study examined the role of the balanced scorecard in determining the extent of deviations in Sudanese industrial companies. The problem with the study was to know the balanced scorecard and clarify its role in determining the extent of deviations in internal operations in Sudanese industrial companies. The study aimed to identify the relationship between the role of the balanced scorecard in determine the size of financial deviations and the performance of Sudanese industrial companies. The study used the analytical approach to collect data and information from administrative and financial managers working in Sudanese industrial companies. The study reached several results including: applying the balanced scorecard in Sudanese industrial companies in its full dimensions helps in evaluating performance and detecting deviations, the study recommended the need for Sudanese industrial companies to adopt the application of the balanced scorecard in all its dimensions, taking into account attention to the process of identifying and detecting deviations.