{"id":22219,"date":"2023-10-19T08:09:00","date_gmt":"2023-10-19T12:09:00","guid":{"rendered":"https:\/\/intosaijournal.org\/journal-entry\/%d8%a7%d9%84%d8%aa%d9%83%d9%86%d9%88%d9%84%d9%88%d8%ac%d9%8a%d8%a7-%d8%aa%d8%aa%d9%82%d8%af%d9%85-%d9%83%d9%84-%d9%8a%d9%88%d9%85%d8%8c-%d9%88%d9%86%d8%b9%d8%aa%d9%82%d8%af-%d8%a8%d8%a3%d9%86%d9%8e\/"},"modified":"2023-10-29T23:22:49","modified_gmt":"2023-10-30T03:22:49","slug":"%d8%a7%d9%84%d8%aa%d9%83%d9%86%d9%88%d9%84%d9%88%d8%ac%d9%8a%d8%a7-%d8%aa%d8%aa%d9%82%d8%af%d9%85-%d9%83%d9%84-%d9%8a%d9%88%d9%85%d8%8c-%d9%88%d9%86%d8%b9%d8%aa%d9%82%d8%af-%d8%a8%d8%a3%d9%86%d9%8e","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%aa%d9%83%d9%86%d9%88%d9%84%d9%88%d8%ac%d9%8a%d8%a7-%d8%aa%d8%aa%d9%82%d8%af%d9%85-%d9%83%d9%84-%d9%8a%d9%88%d9%85%d8%8c-%d9%88%d9%86%d8%b9%d8%aa%d9%82%d8%af-%d8%a8%d8%a3%d9%86%d9%8e\/","title":{"rendered":"\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u062a\u062a\u0642\u062f\u0645 \u0643\u0644 \u064a\u0648\u0645\u060c \u0648\u0646\u0639\u062a\u0642\u062f \u0628\u0623\u0646\u064e\u0651 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u062a\u062a\u0642\u062f\u0645 \u0623\u064a\u0636\u0627\u064b!"},"content":{"rendered":"\n

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\"\"<\/figure>\n\n\n\n

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\u0645\u0633\u0627\u062d\u0629 \u0627\u0644\u0645\u062e\u062a\u0628\u0631 \u0645\u0644\u064a\u0626\u0629 \u0628\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u064a\u0648\u0645. \u0623\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u063a\u062f\u060c \u0641\u0633\u0646\u0648\u0627\u0635\u0644 \u062a\u0637\u0648\u064a\u0631 \u0642\u062f\u0631\u062a\u0646\u0627 \u0648\u0627\u0644\u0628\u0646\u0627\u0621 \u0639\u0644\u0649 \u0646\u062c\u0627\u062d\u0627\u062a\u0646\u0627 \u0628\u0634\u0639\u0648\u0631 \u0645\u0633\u062a\u0645\u0631 \u0628\u0627\u0644\u0625\u0644\u062d\u0627\u062d\u064a\u0629. \u0648\u0646\u062d\u0646 \u0646\u062a\u0637\u0644\u0639 \u0625\u0644\u0649 \u0625\u062d\u062f\u0627\u062b \u062a\u063a\u064a\u064a\u0631 \u0643\u0628\u064a\u0631 \u0641\u064a \u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0646\u0638\u0627\u0645\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0627\u0644\u062a\u0648\u0644\u064a\u062f\u064a\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u062d\u0627\u0641\u0638\u060c \u0648\u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0635\u062d\u064a\u062d\u0629\u060c \u0648\u0627\u0644\u063a\u0648\u0636 \u0641\u064a \u0627\u0644\u063a\u0627\u064a\u0627\u062a \u0627\u0644\u0639\u0645\u064a\u0642\u0629 \u0644\u062a\u062f\u0627\u0639\u064a\u0627\u062a \u0627\u0644\u0623\u0645\u0646 \u0627\u0644\u0633\u064a\u0628\u0631\u0627\u0646\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629. \u0648\u064a\u064f\u0646\u0642\u0644 \u0639\u0646 \u0623\u062d\u062f \u0645\u0633\u0627\u0639\u062f\u064a \u0645\u062f\u064a\u0631\u064a \u0627\u0644\u0645\u062e\u062a\u0628\u0631 \u0627\u0644\u0634\u063a\u0648\u0641 \u0628\u0627\u0642\u062a\u0628\u0627\u0633\u0627\u062a \u0631\u062c\u0644 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0641\u0631\u0646\u0633\u064a \u062a\u0634\u0627\u0631\u0644\u0632 \u0623\u0644\u0643\u0633\u0646\u062f\u0631 \u062f\u064a \u0643\u0627\u0644\u0648\u0646\u060c \u0648\u0643\u0644\u0645\u0627\u062a\u0647 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u0644\u0633\u064a\u0627\u0642 \u0647\u0646\u0627 \u0642\u0648\u0644\u0647: “\u0627\u0644\u0635\u0639\u0628 \u0647\u0648 \u0645\u0627 \u064a\u0633\u062a\u063a\u0631\u0642 \u0628\u0639\u0636 \u0627\u0644\u0648\u0642\u062a\u060c \u0648\u0627\u0644\u0645\u0633\u062a\u062d\u064a\u0644 \u0647\u0648 \u0645\u0627 \u064a\u0633\u062a\u063a\u0631\u0642 \u0648\u0642\u062a\u0627 \u0623\u0637\u0648\u0644 \u0642\u0644\u064a\u0644\u0627\u064b”.<\/p>\n\n\n\n

\"\"<\/figure>\n","protected":false},"excerpt":{"rendered":"

\u0623\u0646\u0634\u0623 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\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 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 – \u0645\u062e\u062a\u0628\u0631 \u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631\u00a0 \u0627\u0644\u062e\u0627\u0635 \u0628\u0647 \u0641\u064a \u0639\u0627\u0645 2019 \u0643\u062c\u0647\u0629 \u0628\u062d\u062b\u064a\u0629 \u0645\u062e\u0635\u0635\u0629 \u0644\u0627\u0633\u062a\u0643\u0634\u0627\u0641 \u062a\u0642\u0646\u064a\u0627\u062a \u0639\u0644\u0648\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0648\u062a\u062c\u0631\u064a\u0628\u0647\u0627. \u0648\u0643\u0627\u0646 \u0627\u0644\u0647\u062f\u0641 \u062a\u0639\u0632\u064a\u0632 \u0642\u062f\u0631\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0644\u062f\u0649 \u0627\u0644\u0645\u0643\u062a\u0628 \u0639\u0628\u0631 \u0625\u0637\u0627\u0631 \u0627\u0644\u0648\u064a\u0628 3.0 \u0627\u0644\u0645\u062a\u0637\u0648\u0631. \u0648\u0627\u0646\u0636\u0645\u062a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0623\u062e\u064a\u0631\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0645\u062e\u062a\u0628\u0631 \u0644\u0644\u0642\u064a\u0627\u0645 \u0628\u062c\u0648\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0645\u0642\u0631 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u062d\u064a\u062b \u064a\u062c\u062a\u0645\u0639 \u0641\u0631\u064a\u0642 \u0631\u0627\u0626\u062f \u0645\u0646 \u0639\u0644\u0645\u0627\u0621 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0644\u0644\u064a\u0646 \u0644\u0644\u0639\u0645\u0644 \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0634\u0631\u0648\u0639\u0627\u062a \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 \u0646\u0634\u0631 \u0646\u0645\u0627\u0630\u062c \u0644\u063a\u0648\u064a\u0629 \u0643\u0628\u064a\u0631\u0629 \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0648\u0627\u0642\u0639 \u0627\u0644\u0645\u0648\u0633\u0639.<\/p>\n","protected":false},"author":185,"featured_media":21300,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[3586],"content-tags":[1362,1476,1409],"country":[2969],"region":[],"section":[2649],"coauthors":[3585],"class_list":["post-22219","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q2-2023-ar","content-tags-1362","content-tags-1476","content-tags-1409","country-usa-ar","section-2649"],"acf":[],"yoast_head":"\n\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u062a\u062a\u0642\u062f\u0645 \u0643\u0644 \u064a\u0648\u0645\u060c \u0648\u0646\u0639\u062a\u0642\u062f \u0628\u0623\u0646\u064e\u0651 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u062a\u062a\u0642\u062f\u0645 \u0623\u064a\u0636\u0627\u064b! - 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\/\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627-\u062a\u062a\u0642\u062f\u0645-\u0643\u0644-\u064a\u0648\u0645\u060c-\u0648\u0646\u0639\u062a\u0642\u062f-\u0628\u0623\u0646\u064e\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u062a\u062a\u0642\u062f\u0645 \u0643\u0644 \u064a\u0648\u0645\u060c \u0648\u0646\u0639\u062a\u0642\u062f \u0628\u0623\u0646\u064e\u0651 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u062a\u062a\u0642\u062f\u0645 \u0623\u064a\u0636\u0627\u064b! - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0623\u0646\u0634\u0623 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\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 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 - \u0645\u062e\u062a\u0628\u0631 \u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631\u00a0 \u0627\u0644\u062e\u0627\u0635 \u0628\u0647 \u0641\u064a \u0639\u0627\u0645 2019 \u0643\u062c\u0647\u0629 \u0628\u062d\u062b\u064a\u0629 \u0645\u062e\u0635\u0635\u0629 \u0644\u0627\u0633\u062a\u0643\u0634\u0627\u0641 \u062a\u0642\u0646\u064a\u0627\u062a \u0639\u0644\u0648\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0648\u062a\u062c\u0631\u064a\u0628\u0647\u0627. \u0648\u0643\u0627\u0646 \u0627\u0644\u0647\u062f\u0641 \u062a\u0639\u0632\u064a\u0632 \u0642\u062f\u0631\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0644\u062f\u0649 \u0627\u0644\u0645\u0643\u062a\u0628 \u0639\u0628\u0631 \u0625\u0637\u0627\u0631 \u0627\u0644\u0648\u064a\u0628 3.0 \u0627\u0644\u0645\u062a\u0637\u0648\u0631. \u0648\u0627\u0646\u0636\u0645\u062a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0623\u062e\u064a\u0631\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0645\u062e\u062a\u0628\u0631 \u0644\u0644\u0642\u064a\u0627\u0645 \u0628\u062c\u0648\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0623\u0629 \u0641\u064a \u0645\u0642\u0631 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u062d\u064a\u062b \u064a\u062c\u062a\u0645\u0639 \u0641\u0631\u064a\u0642 \u0631\u0627\u0626\u062f \u0645\u0646 \u0639\u0644\u0645\u0627\u0621 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