{"id":12715,"date":"2022-10-28T04:22:09","date_gmt":"2022-10-28T08:22:09","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/enhancing-accountability-through-audits-lessons-from-collaborations-between-supreme-audit-institutions-and-civil-society-organizations\/"},"modified":"2023-05-02T18:04:58","modified_gmt":"2023-05-02T22:04:58","slug":"enhancing-accountability-through-audits-lessons-from-collaborations-between-supreme-audit-institutions-and-civil-society-organizations","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/enhancing-accountability-through-audits-lessons-from-collaborations-between-supreme-audit-institutions-and-civil-society-organizations\/","title":{"rendered":"\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642: \u0627\u0644\u062f\u0631\u0648\u0633 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\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0625\u0644\u0649 \u062a\u062d\u062f\u0651\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0641\u064a \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0644\u062a\u063a\u0630\u064a\u0629 \u0627\u0644\u0645\u062f\u0631\u0633\u064a\u0629 \u0627\u0644\u0630\u064a \u064a\u063a\u0637\u0651\u064a 2.6 \u0645\u0644\u064a\u0648\u0646 \u062a\u0644\u0645\u064a\u0630.<\/li>\n\n\n\n<li>\u0641\u064a <a href=\"https:\/\/story.internationalbudget.org\/civil-society-and-auditors-join-to-combat-corruption-and-inefficiency\">\u0646\u064a\u0628\u0627\u0644<\/a>\u060c \u0627\u0646\u062e\u0631\u0637 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0645\u0646\u062a\u062f\u0649 \u0627\u0644\u062d\u0631\u064a\u0629 \u0641\u064a \u0634\u0631\u0627\u0643\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0625\u062f\u0627\u0631\u0629 \u0635\u0646\u0627\u062f\u064a\u0642 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062f\u0639\u0645 \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629\u060c \u0645\u062b\u0644 \u0623\u0634\u063a\u0627\u0644 \u0627\u0644\u0637\u0631\u0642 \u0648\u0625\u0645\u062f\u0627\u062f\u0627\u062a \u0627\u0644\u0645\u064a\u0627\u0647 \u0648\u0627\u0644\u0635\u0631\u0641 \u0627\u0644\u0635\u062d\u064a.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center\">\u0645\u0634\u0631\u0648\u0639 \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0644\u0644\u062c\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u064a\u0646 \u0641\u064a \u0646\u064a\u0628\u0627\u0644<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2022\/10\/Users-Committee-Construction-Photo-2-final-1024x576.jpg\" alt=\"Users committees in Nepal\" class=\"wp-image-24132\"\/><\/figure>\n\n\n\n<p class=\"has-text-align-center\"><sub>\u0627\u0644\u0645\u0635\u062f\u0631: \u0634\u0631\u0627\u0643\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/sub><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0641\u064a <a href=\"https:\/\/story.internationalbudget.org\/sierra-leone-civil-society-teams-with-auditor-to-assure-children-study-in-safe-healthy-schools\">\u0633\u064a\u0631\u0627\u0644\u064a\u0648\u0646<\/a>\u060c \u0646\u0633\u0651\u0642 \u062c\u0647\u0627\u0632 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0634\u0628\u0643\u0629 \u0645\u0646\u0627\u0635\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u062c\u0647\u0648\u062f\u0647\u0645\u0627 \u0644\u0636\u0645\u0627\u0646 \u062a\u0648\u0641\u064a\u0631 \u0645\u0631\u0627\u0641\u0642 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u0645\u064a\u0627\u0647 \u0648\u0627\u0644\u0635\u0631\u0641 \u0627\u0644\u0635\u062d\u064a \u0648\u0627\u0644\u0646\u0638\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0645\u062f\u0627\u0631\u0633 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0628\u0644\u0627\u062f.<\/li>\n\n\n\n<li>\u0641\u064a \u062a\u0646\u0632\u0627\u0646\u064a\u0627\u060c \u0634\u0627\u0631\u0643 \u0627\u0626\u062a\u0644\u0627\u0641 \u0645\u0646 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0628\u0642\u064a\u0627\u062f\u0629 \u0645\u0639\u0647\u062f \u0648\u0627\u062c\u064a\u0628\u0648 \u0645\u0639 \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0636\u063a\u0637 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0627\u0644\u0645\u062f\u0631\u0633\u064a\u0629 \u0627\u0644\u0645\u062a\u0647\u0627\u0644\u0643\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u0643\u062a 4 \u0645\u0644\u0627\u064a\u064a\u0646 \u0637\u0641\u0644 \u0628\u0644\u0627 \u0641\u0635\u0648\u0644 \u062f\u0631\u0627\u0633\u064a\u0629 \u0645\u0646\u0627\u0633\u0628\u0629.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-center\">\u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0644\u0644\u0645\u062f\u0627\u0631\u0633 \u0641\u064a \u062a\u0646\u0632\u0627\u0646\u064a\u0627: \u062f\u064a\u0641\u064a\u062f \u0625\u0631\u0646\u0633\u062a \u0633\u064a\u0644\u064a\u0646\u062f\u064a \u060c \u0646\u0627\u0626\u0628 \u0627\u0644\u0648\u0632\u064a\u0631 \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u0631\u0626\u064a\u0633 \u060c \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u060c \u0645\u0644\u062a\u0632\u0645 \u0628\u0628\u0646\u0627\u0621 \u0627\u0644\u0641\u0635\u0648\u0644 \u0627\u0644\u062f\u0631\u0627\u0633\u064a\u0629 \u0648\u0628\u064a\u0648\u062a \u0627\u0644\u0645\u0639\u0644\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u0631\u0627\u062d\u064a\u0636<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2022\/10\/AAI-Tanzania-Image-2022-08-09-at-1.54.11-PM.jpeg\" alt=\"\u2022 School infrastructure in Tanzania - David Ernest Silinde, Deputy Minister in President's office, Regional Administration and Local Government committing to constructing classes, teachers houses and latrines\" class=\"wp-image-24133\"\/><\/figure>\n\n\n\n<p class=\"has-text-align-center\"><sub>\u0627\u0644\u0645\u0635\u062f\u0631: International Budget Partnership\u060c 93.7 TBC DODOMA<\/sub><\/p>\n\n\n\n<p><strong>\u0627\u0644\u062f\u0631\u0648\u0633 \u0645\u0646 \u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0629<\/strong><\/p>\n\n\n\n<p>\u062a\u062d\u0642\u0642 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0647\u0630\u0647 \u0646\u062a\u0627\u0626\u062c \u0648\u0627\u0639\u062f\u0629 \u0648\u062a\u0641\u0636\u064a \u0625\u0644\u0649 \u062f\u0631\u0648\u0633 \u0647\u0627\u0645\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u064f\u0641\u064a\u062f \u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0623\u0646 \u062a\u0642\u064a\u0645 \u0634\u0631\u0627\u0643\u0627\u062a \u0623\u0643\u062b\u0631 \u0625\u0646\u062a\u0627\u062c\u064a\u0629. \u0648\u064a\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u062f\u0631\u0633\u064a\u0646 \u0645\u0633\u062a\u0641\u0627\u062f\u064a\u0646 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u0639\u0645\u0644 \u0647\u0645\u0627:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u062a\u0645\u0646\u0639 \u0646\u0638\u0645 \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0641\u064a \u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0645\u0646 \u0623\u0646 \u062a\u0643\u0648\u0646 \u062c\u0647\u0627\u062a \u062a\u0623\u064a\u064a\u062f 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\u0648\u0623\u062f\u0648\u0627\u062a\u0647\u0627 \u0644\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062a\u0648\u062d\u064a\u062f \u0627\u0644\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644\u060c \u0645\u0646 \u062e\u0644\u0627\u0644 <a href=\"https:\/\/internationalbudget.org\/open-budget-survey\">\u0645\u0633\u062d \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0645\u0641\u062a\u0648\u062d<\/a>\u060c \u0644\u062f\u064a\u0646\u0627 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u062c\u064a\u062f\u0629 \u0644\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0637\u0648\u0627\u0644 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n\n\n\n<p>\u0648\u064a\u0645\u0643\u0646\u0646\u0627 \u0645\u0639\u0627\u064b \u0623\u0646 \u0646\u0633\u062a\u0641\u064a\u062f \u0645\u0646 \u0645\u0647\u0627\u0631\u0627\u062a \u0648\u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a\u060c \u0648\u0623\u0646 \u0646\u062d\u0641\u0651\u0632 \u0627\u0644\u0634\u0631\u0627\u0643\u0627\u062a \u0627\u0644\u0642\u0648\u064a\u0629\u060c \u0648\u0646\u0639\u0632\u0650\u0651\u0632 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0645\u0637\u0627\u0641 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0623\u062b\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The International Budget Partnership (IBP) initiated the Audit Accountability Initiative to bring together supreme audit institutions (SAIs) and civil society organizations (CSOs) to strengthen government responsiveness to audit recommendations through more effective communication and engagement.<\/p>\n","protected":false},"author":22,"featured_media":7830,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[906,904],"content-tags":[901,1651,900,902,1664,1665,1364,1398,1667,1512,1666,1541,1635,1544,1595,1438,899],"country":[2835,2836,2837,2838,2839],"region":[],"section":[1749],"coauthors":[],"class_list":["post-12715","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-feature-articles-ar","journal-categories-q2-q3-2022-ar","content-tags-civil-society-ar","content-tags-cso-ar","content-tags-nepal-ar","content-tags-public-participation-ar","content-tags-1664","content-tags-1665","content-tags-1364","content-tags-1398","content-tags-1667","content-tags-1512","content-tags-1666","content-tags-1541","content-tags-1635","content-tags-1544","content-tags-1595","content-tags-1438","content-tags-899","country-argentina-ar","country-ghana-ar","country-nepal-ar","country-sierra-leone-ar","country-tanzania-ar","section-1749"],"acf":[],"yoast_head":"<!-- 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