{"id":16738,"date":"2021-04-30T14:06:57","date_gmt":"2021-04-30T18:06:57","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/oags-strategic-journey\/"},"modified":"2023-05-08T15:54:43","modified_gmt":"2023-05-08T19:54:43","slug":"oags-strategic-journey","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/oags-strategic-journey\/","title":{"rendered":"\u0631\u062d\u0644\u0629 \u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062c\u062f\u064a\u0631\u0629 \u0628\u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0629 \u0644\u0640 SAI \u0627\u0644\u0635\u0648\u0645\u0627\u0644 \u060c 2017-2020"},"content":{"rendered":"\n<p><em>\u0628\u0642\u0644\u0645 \u0645\u062d\u0645\u062f \u0639\u0645\u0631 \u060c \u0645\u062f\u064a\u0631 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u060c OAG \u060c \u0627\u0644\u0635\u0648\u0645\u0627\u0644 \u061b Jostein F. 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\u0627\u0644\u0632\u0645\u0646.<\/strong><\/em> \u0643\u0627\u0646\u062a OAGS \u0630\u0627\u062a \u062a\u063a\u0637\u064a\u0629 \u0648\u062c\u0648\u062f\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u0646\u062e\u0641\u0636\u0629 \u060c \u0648\u062a\u0641\u062a\u0642\u0631 \u0625\u0644\u0649 \u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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.<br>\u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0644\u0644\u063a\u0627\u064a\u0629. \u0628\u062f\u0648\u0646 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0643\u0627\u0641\u064a\u0629 \u0623\u0648 \u062f\u0639\u0645 \u0645\u0627\u0644\u064a \u060c \u0644\u0645 \u064a\u0643\u0646 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 (OAGS) \u0642\u0627\u062f\u0631\u064b\u0627 \u0639\u0644\u0649 \u062a\u0639\u064a\u064a\u0646 \u0639\u062f\u062f \u0643\u0627\u0641\u064d \u0645\u0646 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0644\u062a\u0646\u0641\u064a\u0630 \u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0637\u0631\u064a\u0642\u0629 \u062a\u062a\u0641\u0642 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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.<\/p>\n\n\n\n<p><em><strong>\u0623\u0645\u0627\u0646 \u0645\u062d\u062f\u0648\u062f \u0641\u064a \u0628\u064a\u0626\u0629 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062e\u0637\u0648\u0631\u0629.<\/strong><\/em> \u062a\u0639\u0645\u0644 OAGS \u0641\u064a \u0628\u064a\u0626\u0629 \u0647\u0634\u0629 \u0644\u0644\u063a\u0627\u064a\u0629 \u0641\u064a \u0645\u0642\u062f\u064a\u0634\u0648 \u060c \u062d\u064a\u062b \u0644\u0627 \u064a\u0645\u0643\u0646 \u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0623\u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u064a \u0623\u0645\u0631\u064b\u0627 \u0645\u0641\u0631\u0648\u063a\u064b\u0627 \u0645\u0646\u0647. \u064a\u0648\u0627\u062c\u0647 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0636 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u0647\u062f\u064a\u062f\u0627\u062a. \u062a\u062c\u0631\u064a OAGS \u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0623\u0645\u0646\u064a\u0629 \u0648\u062a\u0637\u0644\u0639 \u0641\u0631\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u064a\u0648\u0645\u064a \u060c \u062d\u062a\u0649 \u064a\u062a\u0645\u0643\u0646\u0648\u0627 \u0645\u0646 \u0627\u062a\u062e\u0627\u0630 \u0627\u062d\u062a\u064a\u0627\u0637\u0627\u062a \u0627\u0644\u0633\u0644\u0627\u0645\u0629 \u0642\u0628\u0644 \u0625\u0631\u0633\u0627\u0644\u0647\u0645. \u062a\u062d\u062a\u0648\u064a \u0627\u0644\u0625\u064a\u062c\u0627\u0632\u0627\u062a \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u062b\u0627\u062a \u062d\u0648\u0644 \u0625\u063a\u0644\u0627\u0642 \u0627\u0644\u0637\u0631\u0642 \u0648\u0627\u0644\u0627\u0646\u0641\u062c\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u062d\u0630\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0628\u0634\u0643\u0644 \u0645\u062a\u0643\u0631\u0631 \u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a<\/strong><\/h2>\n\n\n\n<p>\u062a\u062d\u062a \u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u062c\u062f\u064a\u062f \u060c \u0627\u062a\u062e\u0630\u062a OAGS \u062e\u0637\u0648\u0627\u062a \u0641\u0648\u0631\u064a\u0629 \u0644\u0645\u0648\u0627\u062c\u0647\u0629 \u0647\u0630\u0647 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a:<\/p>\n\n\n\n<p><em><strong>\u062a\u0637\u0648\u064a\u0631 \u0623\u0648\u0644 \u062e\u0637\u0629 \u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0645\u062f\u0629 4 \u0633\u0646\u0648\u0627\u062a (2017-2020).<\/strong><\/em> \u062d\u062f\u062f\u062a \u0627\u0644\u062e\u0637\u0629 \u0633\u062a\u0629 \u0623\u0647\u062f\u0627\u0641 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 &#8211; \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0625\u0646\u062a\u0627\u062c \u062a\u0642\u0627\u0631\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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 &#8211; \u0648\u0623\u0643\u062b\u0631 \u0645\u0646 30 \u0647\u062f\u0641\u064b\u0627 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u064b\u0627 \u0645\u0635\u0645\u0645\u064b\u0627 \u0644\u062a\u062d\u062f\u064a\u062b OAGS.<\/p>\n\n\n\n<p><em><strong>\u062a\u0637\u0648\u064a\u0631 \u0645\u0634\u0631\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u062c\u062f\u064a\u062f \u0641\u064a 2018.<\/strong> <\/em>\u0641\u064a \u0639\u0627\u0645 2012 \u060c \u0623\u0631\u0633\u0649 \u062f\u0633\u062a\u0648\u0631 \u0627\u0644\u0635\u0648\u0645\u0627\u0644 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644\u064a \u0645\u0628\u062f\u0623 OAGS \u0627\u0644\u0645\u0633\u062a\u0642\u0644. \u0625\u0630\u0627 \u062a\u0645 \u0633\u0646\u0647 \u060c \u0641\u0625\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u062f\u064a\u062f \u0633\u064a\u0639\u0632\u0632 \u0648\u0644\u0627\u064a\u0629 OAGS \u0648\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u060c \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0646\u0645\u0648\u0630\u062c Westminster \u060c \u0627\u0644\u0630\u064a \u064a\u0634\u064a\u0639 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0623\u0639\u0636\u0627\u0621 AFROSAI-E. \u062a\u0645\u062a \u0627\u0644\u0645\u0648\u0627\u0641\u0642\u0629 \u0639\u0644\u0649 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0645\u0646 \u0642\u0628\u0644 \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u0648\u064a\u0646\u062a\u0638\u0631 \u062a\u0648\u0642\u064a\u0639 \u0627\u0644\u0631\u0626\u064a\u0633.<\/p>\n\n\n\n<p><em><strong>\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062f\u0639\u0645 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0648\u0644\u064a.<\/strong><\/em> \u0632\u0627\u062f\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0644\u0644\u0635\u0648\u0645\u0627\u0644 \u0645\u0646 \u0645\u062e\u0635\u0635\u0627\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0625\u0644\u0649 OAGS \u060c \u0625\u0630\u0627 \u0633\u0645\u062d\u062a \u0628\u0630\u0644\u0643 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629. \u0642\u062f\u0645 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062f\u0648\u0644\u064a \u0623\u064a\u0636\u064b\u0627 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\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629<\/strong><\/em> . \u0648\u0642\u0639\u062a AFROSAI-E \u0648 IDI \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u062a\u0639\u0627\u0648\u0646 \u0644\u0645\u0633\u0627\u0639\u062f\u0629 OAGS \u0639\u0644\u0649 \u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0645\u0646 2018 \u0625\u0644\u0649 2020 \u060c \u0628\u062a\u0645\u0648\u064a\u0644 \u0645\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0646\u0631\u0648\u064a\u062c\u064a\u0629. \u0648\u0643\u062c\u0632\u0621 \u0645\u0646 \u0647\u0630\u0627 \u0627\u0644\u062c\u0647\u062f \u060c \u0642\u0627\u0645\u062a \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 (IDI) \u0648\u0627\u0644\u0623\u0641\u0631\u0648\u0633\u0627\u064a (AFROSAI-E) \u0628\u062a\u062f\u0631\u064a\u0628 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0641\u0646\u064a \u0627\u0644\u0639\u0645\u0644\u064a \u060c \u0645\u0645\u0627 \u0623\u062f\u0649 \u0625\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631. \u0642\u0627\u0645\u062a OAGS \u0628\u062a\u062e\u0635\u064a\u0635 \u0648\u062a\u0631\u062c\u0645\u0629 \u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u060c \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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 \u060c \u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u0645\u0646 \u0642\u0628\u0644 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n\n\n\n<p><em><strong>\u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646.<\/strong> <\/em>\u062d\u0635\u0644 OAGS \u0639\u0644\u0649 \u062f\u0639\u0645 \u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0636 \u0644\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0648\u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u0649 \u0631\u0624\u064a\u0629 \u0623\u0646\u0634\u0637\u0629 OAGS \u060c \u0648\u0639\u0632\u0632 \u0645\u0634\u0627\u0631\u0643\u062a\u0647 \u0645\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0635\u0648\u0645\u0627\u0644.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u062a\u0642\u062f\u0645 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a<\/strong><\/h2>\n\n\n\n<p>\u0641\u064a \u0639\u0627\u0645 2019 \u060c \u0623\u0635\u062f\u0631 OAGS \u062b\u0644\u0627\u062b\u0629 \u062a\u0642\u0627\u0631\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u062a\u0627\u0631\u064a\u062e\u064a\u0629 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629: (1) \u062a\u0642\u0631\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u061b (2) \u062a\u0642\u0631\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u062c\u0645\u064a\u0639 \u0643\u064a\u0627\u0646\u0627\u062a \u0642\u0637\u0627\u0639 \u0627\u0644\u0623\u0645\u0646 \u061b \u0648 (3) \u062a\u0642\u0631\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u0639\u0634\u0631\u064a\u0646 \u0643\u064a\u0627\u0646\u064b\u0627 \u063a\u064a\u0631 \u062a\u0627\u0628\u0639 \u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0623\u0645\u0646. \u064a\u0645\u0643\u0646 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 <a href=\"https:\/\/oag.gov.so\/audit-reports\/\" target=\"_blank\" rel=\"noopener\">\u0647\u0646\u0627<\/a> .<\/p>\n\n\n\n<p>\u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0625\u0646\u062c\u0627\u0632\u064b\u0627 \u0645\u0647\u0645\u064b\u0627 \u0644\u0644\u0628\u0644\u062f \u0648\u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629 OAGS \u060c \u0627\u0644\u062a\u064a \u0623\u0646\u062c\u0632\u062a \u0645\u0647\u0645\u062a\u0647\u0627. \u0642\u062f\u0645 OAGS \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646 \u0648\u0623\u0631\u0633\u0644\u062a \u0646\u0633\u062e\u064b\u0627 \u0625\u0644\u0649 \u0645\u0643\u062a\u0628\u064a \u0627\u0644\u0631\u0626\u064a\u0633 \u0648\u0631\u0626\u064a\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621. \u062c\u0630\u0628\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0623\u064a\u0636\u064b\u0627 \u0627\u0647\u062a\u0645\u0627\u0645\u064b\u0627 \u0643\u0628\u064a\u0631\u064b\u0627 \u0645\u0646 \u0627\u0644\u062c\u0645\u0647\u0648\u0631 \u0648\u0627\u0644\u0635\u062d\u0627\u0641\u0629 \u0627\u0644\u062d\u0631\u064a\u0635\u0629 \u0628\u0634\u0643\u0644 \u0645\u062a\u0632\u0627\u064a\u062f \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629. \u0648\u0641\u064a \u062d\u062f\u062b \u062a\u0627\u0631\u064a\u062e\u064a \u062d\u0642\u064a\u0642\u064a \u060c \u0627\u0639\u062a\u0631\u0641\u062a AFROSAI-E \u0628\u0640 OAGS \u0644\u0625\u062c\u0631\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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.<\/p>\n\n\n\n<p>\u0623\u0635\u062f\u0631\u062a OAGS \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0631\u0629 \u0623\u062e\u0631\u0649 \u0641\u064a \u0639\u0627\u0645 2020 \u060c \u0648\u0647\u064a \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0645\u0646 \u0627\u0644\u062a\u0642\u062f\u0645. \u0648\u062c\u062f OAGS \u0623\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0643\u0627\u0646\u062a \u0623\u0641\u0636\u0644 \u0628\u0643\u062b\u064a\u0631 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u0628\u0642 \u060c \u062d\u064a\u062b \u0623\u062d\u0631\u0632\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u062a\u0642\u062f\u0645\u064b\u0627 \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 (IPSAS). \u0643\u0645\u0627 \u0627\u0631\u062a\u0641\u0639 \u0639\u062f\u062f \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0623\u062c\u0631\u062a OAGS \u0644\u0647\u0627 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0625\u0644\u0649 35 \u060c \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0640 25 \u0641\u064a \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u0628\u0642. \u0648\u0644\u0644\u0645\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u060c \u0642\u062f\u0645\u062a \u0639\u062f\u0629 \u062c\u0647\u0627\u062a \u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0633\u0646\u0648\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0641\u0642 \u0645\u0627 \u064a\u0642\u062a\u0636\u064a\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0645\u0642\u0648\u0645\u0627\u062a \u0627\u0644\u0646\u062c\u0627\u062d<\/strong><\/h2>\n\n\n\n<p>\u0633\u0627\u0647\u0645 \u0639\u062f\u062f \u0645\u0646 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0641\u064a \u0646\u062c\u0627\u062d OAGS:<\/p>\n\n\n\n<p><em><strong>\u0623\u0646 \u062a\u0635\u0628\u062d \u0645\u0624\u0633\u0633\u0629 \u0646\u0645\u0648\u0630\u062c\u064a\u0629.<\/strong><\/em> \u062a\u0644\u062a\u0632\u0645 OAGS \u0628\u0635\u0631\u0627\u0645\u0629 \u0628\u0642\u064a\u0645\u0647\u0627 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u0631\u0633\u0627\u0644\u062a\u0647\u0627 \u0648\u062a\u0641\u0648\u064a\u0636\u0627\u062a\u0647\u0627. \u0643\u0627\u0646 \u0643\u0633\u0628 \u0627\u062d\u062a\u0631\u0627\u0645 \u0648\u062b\u0642\u0629 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u064a\u0646 \u0623\u0645\u0631\u064b\u0627 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0633\u0644\u0633 \u0644\u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u0625\u0646 \u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0642\u0648\u064a\u0629 \u0648\u0627\u0644\u0648\u0627\u0636\u062d\u0629 \u060c \u0648\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0645\u0639 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u060c \u0648\u0642\u0631\u0627\u0631\u0647 \u0628\u0646\u0634\u0631 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0646\u0630 \u0639\u0627\u0645 2019 \u060c \u0639\u0632\u0632\u062a \u0645\u0643\u0627\u0646\u0629 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n\n\n\n<p><em><strong>\u0631\u0643\u0632\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629.<\/strong><\/em> \u0643\u0627\u0646 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0623\u0645\u0631\u064b\u0627 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u060c \u062d\u064a\u062b \u0648\u062c\u0647\u062a OAGS \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0633\u0627\u0639\u062f\u062a \u0641\u064a \u062a\u062a\u0628\u0639 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u062a\u0639\u0632\u064a\u0632 \u0639\u0644\u0627\u0642\u0627\u062a \u0623\u0642\u0648\u0649 \u0645\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u064a\u0646. \u0623\u0638\u0647\u0631\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646 \u062a\u0641\u0627\u0646\u064a\u0647\u0645 \u0641\u064a \u0636\u0645\u0627\u0646 \u062a\u062d\u0642\u064a\u0642 OAGS \u0644\u0623\u0647\u062f\u0627\u0641\u0647\u0627 \u0648\u063a\u0627\u064a\u0627\u062a\u0647\u0627. \u0648\u0634\u0645\u0644 \u0630\u0644\u0643 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u062a\u0643\u0631\u064a\u0633 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0644\u0648\u0642\u062a\u0647\u0645 \u0644\u0623\u0647\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u0627\u0631\u064a\u0629. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u060c \u0642\u0631\u0631\u062a OAGS \u0639\u062f\u0645 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0623\u064a\u0629 \u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0623\u0648 \u0632\u064a\u0627\u0631\u0627\u062a \u062e\u0627\u0631\u062c \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0627\u0644\u0646\u0635\u0641 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0643\u0644 \u0639\u0627\u0645 \u060c \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0639\u064a\u0646 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629.<\/p>\n\n\n\n<p><em><strong>\u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0628\u064a.<\/strong> <\/em>\u0623\u062f\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u064a\u0646 \u0625\u0644\u0649 \u062a\u064a\u0633\u064a\u0631 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u062e\u0644\u0642 \u0628\u064a\u0626\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0631\u0633\u062e \u0641\u064a\u0647\u0627 \u0623\u0637\u0631 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u060c \u0645\u0645\u0627 \u064a\u0632\u064a\u062f \u0645\u0646 \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0639\u064f\u0642\u062f\u062a \u0646\u062f\u0648\u0627\u062a \u0633\u0646\u0648\u064a\u0629 \u0644\u062c\u0645\u064a\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u064a\u0646 \u0641\u064a \u0645\u0642\u062f\u064a\u0634\u0648 \u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0648\u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646 \u0648\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0648\u0645\u0645\u062b\u0644\u0648 \u0643\u0628\u0627\u0631 \u0627\u0644\u0633\u0646 \u0648\u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0639\u0644\u0627\u0645. \u0643\u0645\u0627 \u0634\u0627\u0631\u0643 OAGS \u0641\u064a \u062d\u0648\u0627\u0631 \u0628\u0646\u0627\u0621 \u0645\u0639 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0639\u0627\u0645 \u062d\u0648\u0644 \u0643\u064a\u0641\u064a\u0629 \u0625\u0646\u0647\u0627\u0621 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0625\u0639\u062f\u0627\u062f\u0647\u0627 \u0644\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n\n\n\n<p><em><strong>\u062e\u0644\u0642 \u0627\u0644\u062a\u0622\u0632\u0631 \u0628\u064a\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u0621.<\/strong><\/em> \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u060c \u0623\u0648\u0644\u062a OAGS \u0623\u0647\u0645\u064a\u0629 \u0643\u0628\u064a\u0631\u0629 \u0644\u0625\u0634\u0631\u0627\u0643 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0628\u0637\u0631\u064a\u0642\u0629 \u0645\u062b\u0645\u0631\u0629 \u0648\u0634\u0641\u0627\u0641\u0629. \u062a\u0639\u0642\u062f OAGS \u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u0646\u0635\u0641 \u0633\u0646\u0648\u064a\u0629 \u0644\u062c\u0645\u064a\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u060c \u062d\u064a\u062b \u062a\u0648\u0641\u0631 \u062a\u062d\u062f\u064a\u062b\u0627\u062a \u062d\u0648\u0644 \u0627\u0644\u062a\u0642\u062f\u0645 \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u062e\u0637\u0637. \u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0627\u0646\u0641\u062a\u0627\u062d \u0648\u0627\u0644\u062b\u0642\u0629 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u062a\u0633\u0627\u0639\u062f \u0639\u0644\u0649 \u0645\u0646\u0639 \u062a\u062f\u0627\u062e\u0644 \u0627\u0644\u062c\u0647\u0648\u062f. \u0643\u0627\u0646 \u062f\u0639\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u062d\u0627\u0633\u0645\u064b\u0627 \u0644\u062a\u0645\u0643\u064a\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0645\u062a\u0637\u0648\u0631\u0629 \u0645\u0646 \u0627\u0643\u062a\u0633\u0627\u0628 \u0627\u0644\u062b\u0642\u0629 \u0648\u0627\u0644\u0633\u0639\u064a \u0646\u062d\u0648 \u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0623\u0639\u0644\u0649.<\/p>\n\n\n\n<p>\u0627\u062a\u062e\u0630\u062a OAGS \u062e\u0637\u0648\u0627\u062a \u0645\u0647\u0645\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u0635\u0648\u0645\u0627\u0644\u064a\u0629 \u060c \u0648\u062a\u062a\u0637\u0644\u0639 \u0625\u0644\u0649 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0644\u062a\u0642\u062f\u0645.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0641\u064a \u0627\u0644\u0635\u0648\u0645\u0627\u0644 \u0645\u0627 \u0628\u0639\u062f \u0627\u0644\u0635\u0631\u0627\u0639 \u060c \u0643\u0627\u0646\u062a \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0642\u0648\u064a\u0629 \u0644\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u0623\u0642\u0631\u0627\u0646 \u0645\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u062f\u0648\u0644\u064a\u064a\u0646 \u0639\u0627\u0645\u0644\u064a\u0646 \u0623\u0633\u0627\u0633\u064a\u064a\u0646 \u0644\u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f. \u0641\u064a \u063a\u0636\u0648\u0646 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u062a\u0642\u0631\u064a\u0628\u064b\u0627 \u060c \u0642\u0627\u0645 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0627\u0644\u0635\u0648\u0645\u0627\u0644 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 (OAGS) \u0628\u062a\u062d\u0648\u064a\u0644 \u0646\u0641\u0633\u0647 \u0625\u0644\u0649 \u0645\u0646\u0638\u0645\u0629 &#8230;<\/p>\n","protected":false},"author":111,"featured_media":7398,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[1696,1724],"content-tags":[1355,1347,1354],"country":[3176],"region":[2875,1743],"section":[1751],"coauthors":[],"class_list":["post-16738","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-1696","journal-categories-1724","content-tags-1355","content-tags-1347","content-tags-1354","country-somalia-ar","region-afrosai-e-ar","region-1743","section-1751"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0631\u062d\u0644\u0629 \u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062c\u062f\u064a\u0631\u0629 \u0628\u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0629 \u0644\u0640 SAI \u0627\u0644\u0635\u0648\u0645\u0627\u0644 \u060c 2017-2020 - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/oags-strategic-journey\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0631\u062d\u0644\u0629 \u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062c\u062f\u064a\u0631\u0629 \u0628\u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0629 \u0644\u0640 SAI \u0627\u0644\u0635\u0648\u0645\u0627\u0644 \u060c 2017-2020 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0641\u064a \u0627\u0644\u0635\u0648\u0645\u0627\u0644 \u0645\u0627 \u0628\u0639\u062f \u0627\u0644\u0635\u0631\u0627\u0639 \u060c \u0643\u0627\u0646\u062a \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0642\u0648\u064a\u0629 \u0644\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u0623\u0642\u0631\u0627\u0646 \u0645\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u062f\u0648\u0644\u064a\u064a\u0646 \u0639\u0627\u0645\u0644\u064a\u0646 \u0623\u0633\u0627\u0633\u064a\u064a\u0646 \u0644\u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f. \u0641\u064a \u063a\u0636\u0648\u0646 \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a 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