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- \n
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- \n
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![\"\"](\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Photo-1-1024x683.jpg\")
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![\"\"](\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/12\/Photo-2-1024x683.jpg\")
<\/figure>\n\n\n\n\u0643\u0627\u0646\u0628\u064a\u0631\u0627\u060c \u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0627 – 19 \u0623\u0628\u0631\u064a\u0644 2023: \u0627\u0646\u0639\u0642\u062f \u0645\u0624\u062a\u0645\u0631 IMPACT 2023 \u0641\u064a \u0641\u0646\u062f\u0642 Realm \u0641\u064a \u0643\u0627\u0646\u0628\u064a\u0631\u0627. \u0627\u0644\u0635\u0648\u0631\u0629: \u063a\u0627\u0631\u064a \u0631\u0627\u0645\u0627\u062c<\/p>\n\n\n\n
\u0648\u0639\u064f\u0642\u064e\u062f\u064e\u062a \u062d\u0644\u0642\u0629 \u0646\u0642\u0627\u0634 \u062d\u0648\u0644 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0634\u0627\u0631\u0643 \u0641\u064a\u0647\u0627 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0643\u0628\u0627\u0631 \u0645\u0648\u0638\u0641\u064a \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0625\u0637\u0627\u0631 \u0645\u0647\u0631\u062c\u0627\u0646 LearnFest – \u0648\u0647\u0648 \u0627\u0644\u0645\u0647\u0631\u062c\u0627\u0646 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0642\u062f\u0631\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0627\u0644\u062b\u0642\u0627\u0641\u0629 – \u0627\u0644\u0630\u064a \u0639\u064f\u0642\u0650\u062f\u064e \u0641\u064a \u0646\u0648\u0641\u0645\u0628\u0631 \/ \u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 2022. \u0648\u062c\u0631\u0649 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0644\u062c\u0645\u064a\u0639 \u0645\u062f\u0642\u0642 \u0627\u0644\u0645\u0643\u062a\u0628 \u0641\u064a \u0627\u0644\u0646\u0635\u0641 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0639\u0627\u0645 2023.<\/p>\n\n\n\n
\u0648\u064a\u0624\u0645\u0644 \u0623\u0646 \u064a\u0633\u0627\u0647\u0645 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0641\u064a \u0636\u0645\u0627\u0646 \u0623\u0646 \u064a\u062a\u0637\u0644\u064e\u0651\u0639 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0625\u0644\u0649 \u0645\u0627 \u0647\u0648 \u0623\u0628\u0639\u062f \u0645\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062a\u0642\u0646\u064a \u0648\u0623\u0646 \u064a\u0639\u0645\u0644 \u0648\u0641\u0642\u0627\u064b \u0644\u0642\u0635\u062f \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0648\u0627\u0644\u0623\u0637\u0631 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u062a\u0648\u0642\u0639\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0628\u0627\u0644\u0646\u0632\u0627\u0647\u0629. \u0648\u062a\u0646\u0628\u0639 \u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0641\u064a \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u064a \u064a\u0636\u0639\u0647\u0627 \u0642\u0627\u062f\u062a\u0647\u0627.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u062c\u0631\u0649 \u062a\u0633\u0644\u064a\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0644\u0627\u0633\u064a\u0645\u0627 \u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u062a\u062f\u0631\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u062d. \u0648\u064a\u0634\u0643\u0644 \u0627\u0644\u0627\u0641\u062a\u0642\u0627\u0631 \u0625\u0644\u0649 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0648\u0627\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0644\u062f\u0639\u0645 \u0645\u0628\u0631\u0631\u0627\u062a \u0627\u0644\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u062e\u0630\u0647\u0627 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f\u0647\u0627 \u0645\u0648\u0636\u0648\u0639\u0627\u064b \u062b\u0627\u0628\u062a\u0627\u064b.<\/p>\n","protected":false},"author":183,"featured_media":22886,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[3652],"content-tags":[3653,1408,1623],"country":[3598],"region":[1747],"section":[1749],"coauthors":[3583],"class_list":["post-23229","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q3-2023-ar","content-tags-audit-methodology-ar","content-tags-1408","content-tags-1623","country-australia-ar","region-1747","section-1749"],"acf":[],"yoast_head":"\n
\u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u064a\u0636\u0639 \u0645\u0646\u0647\u062c\u064a\u0629 \u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 - 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:\/\/www.intosaijournal.org\/ar\/journal-entry\/\u0627\u0644\u0645\u0643\u062a\u0628-\u0627\u0644\u0648\u0637\u0646\u064a-\u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a-\u0644\u0644\u062a\u062f\u0642\u064a\u0642-\u064a\u0636\u0639-\u0645\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a 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