{"id":15869,"date":"2021-07-29T16:25:14","date_gmt":"2021-07-29T20:25:14","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/in-memoriam-francis-masuba\/"},"modified":"2023-05-08T00:24:19","modified_gmt":"2023-05-08T04:24:19","slug":"in-memoriam-francis-masuba","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/in-memoriam-francis-masuba\/","title":{"rendered":"\u0641\u064a \u0630\u0643\u0631\u0649: \u0641\u0631\u0627\u0646\u0633\u064a\u0633 \u0645\u0627\u0633\u0648\u0628\u0627"},"content":{"rendered":"\n<p>\u0631\u062d\u0644 \u0641\u0631\u0627\u0646\u0633\u064a\u0633 \u0645\u0627\u0633\u0648\u0628\u0627 \u060c \u0645\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0627\u0645 &#8211; \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0645\u0648\u0638\u0641 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0645\u0643\u062a\u0628 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\u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u064a\u0645\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0645\u0627\u0644. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0645\u0624\u0647\u0644\u0627\u062a\u0647 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0645\u0646 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 (ACCA) \u0648\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0645\u0639\u062a\u0645\u062f \u0644\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (CIPFA) \u060c \u062d\u0635\u0644 \u0639\u0644\u0649 \u062f\u0631\u062c\u0629 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u0645\u0627\u0643\u064a\u0631\u064a\u0631\u064a \u0648\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0648\u062f\u0628\u0644\u0648\u0645\u0629 \u0645\u062a\u0642\u062f\u0645\u0629 \u0641\u064a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0645\u0646 CIPFA \/ \u0645\u0639\u0647\u062f \u0625\u062f\u0627\u0631\u0629 \u0634\u0631\u0642 \u0648\u062c\u0646\u0648\u0628 \u0625\u0641\u0631\u064a\u0642\u064a\u0627 (ESAMI).<\/p>\n\n\n\n<p>\u0643\u0627\u0646\u062a \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0633\u064a\u062f \u0645\u0627\u0633\u0648\u0628\u0627 \u0625\u0644\u0649 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\u062e\u0633\u0627\u0631\u0629 \u0643\u0628\u064a\u0631\u0629 \u0644\u064a\u0633 \u0641\u0642\u0637 \u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u060c \u0648\u0644\u0643\u0646 \u0623\u064a\u0636\u064b\u0627 \u0644\u0628\u0644\u062f \u0623\u0648\u063a\u0646\u062f\u0627 \u0648\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0631\u062d\u0644 \u0641\u0631\u0627\u0646\u0633\u064a\u0633 \u0645\u0627\u0633\u0648\u0628\u0627 \u060c \u0645\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0627\u0645 &#8211; \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0648\u0645\u0648\u0638\u0641 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0623\u0648\u063a\u0646\u062f\u0627 &#8211; \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f &#8211; \u0641\u064a 27 \u064a\u0648\u0646\u064a\u0648 2021. \u0639\u0645\u0644 \u0627\u0644\u0633\u064a\u062f \u0645\u0627\u0633\u0648\u0628\u0627 \u0644\u0645\u062f\u0629 37 \u0639\u0627\u0645\u064b\u0627 \u0641\u064a \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0643\u0627\u0646 \u0645\u0634\u0627\u0631\u0643\u064b\u0627 \u0646\u0634\u0637\u064b\u0627 \u0641\u064a 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