{"id":23275,"date":"2023-12-14T18:13:56","date_gmt":"2023-12-14T23:13:56","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=23275"},"modified":"2023-12-14T18:21:16","modified_gmt":"2023-12-14T23:21:16","slug":"incorporating-a-sustainable-development-goal-lens-in-performance-audits","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/incorporating-a-sustainable-development-goal-lens-in-performance-audits\/","title":{"rendered":"\u062f\u0645\u062c \u0645\u0646\u0638\u0648\u0631 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621"},"content":{"rendered":"\n<p>\u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0634\u064a\u0631\u0627\u0632\u0627\u062f\u0647 \u0634\u0641\u064a\u0642\u060c 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\u062c\u0627\u0645\u0627\u064a\u0643\u0627 \u0644\u0639\u0627\u0645 2023 \u0627\u0644\u0630\u064a \u064a\u0631\u0643\u0632 \u0639\u0644\u0649 \u0647\u062f\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 3.\u062f \u0627\u0644\u062e\u0627\u0635 \u0628\u0646\u0638\u0645 \u0627\u0644\u0635\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0642\u0627\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u064a\u0651\u0641<\/a> \u0623\u0648 <a href=\"https:\/\/www.oag-bvg.gc.ca\/internet\/English\/parl_cesd_202104_01_e_43805.html\">\u062a\u062f\u0642\u064a\u0642 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0643\u0646\u062f\u0627 \u0644\u0639\u0627\u0645 2021 \u0628\u0634\u0623\u0646 \u062a\u0646\u0641\u064a\u0630 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 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\u0627\u0644\u062b\u0627\u0646\u064a<\/strong> \u2013 \u0639\u0646\u062f \u0647\u0630\u0627 \u0627\u0644\u0645\u0633\u062a\u0648\u0649\u060c \u064a\u0645\u0643\u0646 \u0627\u0644\u0628\u062f\u0621 \u0645\u0646 \u0627\u0644\u0645\u0633\u0623\u0644\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u0633\u064a\u062a\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a\u0647\u0627\u060c \u0648\u0645\u0646 \u062b\u0645 \u062f\u0645\u062c \u0648\u0627\u062d\u062f \u0623\u0648 \u0623\u0643\u062b\u0631 \u0645\u0646 \u062e\u0637\u0648\u0637 \u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0623\u0648 \u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u062f\u0639\u0645 \u0647\u062f\u0641 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0639\u0627\u0644\u062c \u0641\u0642\u0637 \u0639\u0646\u0635\u0631\u0627\u064b \u0623\u0648 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href=\"https:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards-navigator\/ifrs-s1-general-requirements.html\/content\/dam\/ifrs\/publications\/html-standards-issb\/english\/2023\/issued\/issbs1\/#standard\">\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629<\/a> \u0623\u0646\u0651\u0647 \u0645\u0627 \u0625\u0646 \u064a\u062a\u0645 \u0627\u0639\u062a\u0645\u0627\u062f\u0647\u0627\u060c \u0633\u062a\u0634\u0643\u0650\u0651\u0644 \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0646\u0627\u062e \u062c\u0632\u0621\u0627\u064b \u0645\u0646 \u0625\u0641\u0635\u0627\u062d\u0627\u062a \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0641\u064a \u062d\u064a\u0646 \u0633\u064a\u062a\u0648\u0644\u0649 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\u0641\u064a \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0628\u0634\u0643\u0644 \u0645\u0646\u0641\u0635\u0644 \u0648\u0645\u0633\u062a\u0642\u0644\u060c \u0631\u0643\u0651\u0632\u0648\u0627 \u0630\u0644\u0643 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0648\u0627\u0644\u0642\u0648\u0627\u0644\u0628 \u0627\u0644\u062d\u0627\u0644\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0639\u0644\u0649 \u0625\u0645\u0643\u0627\u0646 \u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0627\u0644\u0646\u0637\u0627\u0642<\/strong> \u2013 \u062a\u0642\u0648\u0645 \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 \u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u0623\u062d\u064a\u0627\u0646 \u0628\u062a\u0648\u0633\u064a\u0639 \u0646\u0637\u0627\u0642 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631. \u0644\u0630\u0627 \u062d\u0627\u0648\u0644\u0648\u0627 \u062c\u0639\u0644 \u0627\u0644\u0646\u0637\u0627\u0642 \u0645\u0642\u062a\u0635\u0631\u0627\u064b \u0639\u0644\u0649 \u0647\u062f\u0641 \u0648\u0627\u062d\u062f \u0623\u0648 \u062d\u0627\u0648\u0644\u0648\u0627 \u062c\u0639\u0644\u0647 \u064a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0639\u062f\u062f \u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0630\u0627\u062a \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0639\u0627\u0644\u064a\u0629 \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629.<\/li>\n\n\n\n<li><strong>\u0625\u0636\u0627\u0641\u0629 \u0645\u0646\u0638\u0648\u0631 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0625\u0644\u0649 \u0627\u062e\u062a\u064a\u0627\u0631\u0643\u0645 \u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0633\u0646\u0648\u0627\u062a<\/strong> \u2013 \u062a\u0623\u062e\u0630 \u0645\u0643\u0627\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0639\u0648\u0627\u0645\u0644 \u0645\u062a\u0639\u062f\u062f\u0629 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\u0628\u0633\u064a\u0637\u0627\u064b \u0628\u0642\u062f\u0631 \u0628\u0633\u0627\u0637\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0646\u062a\u0638\u0645 \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621\u060c \u0645\u0639 \u062e\u0637 \u0623\u0648 \u0623\u0643\u062b\u0631 \u0645\u0646 \u062e\u0637\u0648\u0637 \u0627\u0644\u0627\u0633\u062a\u0639\u0644\u0627\u0645 \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0637\u0631\u0642 \u0625\u0644\u0649 \u0625\u062d\u062f\u0649 &#8220;\u0627\u0644\u0625\u0636\u0627\u0641\u0627\u062a&#8221; \u0627\u0644\u0623\u0631\u0628\u0639 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><em><strong><em>\u062c\u0647\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644<\/em><\/strong>:<\/em><\/h3>\n\n\n\n<p>\u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0634\u064a\u0631\u0627\u0632\u0627\u062f\u0647 \u0634\u0641\u064a\u0642 \u0639\u0644\u0649 <a href=\"mailto:sshafiq@caaf-fcar.ca\">sshafiq@caaf-fcar.ca<\/a> \u0648\u0643\u064a\u0645\u0628\u0631\u0644\u064a \u0644\u064a\u062a\u0634 \u0639\u0644\u0649 <a href=\"mailto:Kimberley.Leach@oag-bvg.gc.ca\">Kimberley.Leach@oag-bvg.gc.ca<\/a> \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0627\u0644\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><em><strong><em>\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0625\u0636\u0627\u0641\u064a\u0629:<\/em><\/strong><\/em><\/h3>\n\n\n\n<p>\u0627\u0637\u0651\u0644\u0639\u0648\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0639\u0646 \u0643\u064a\u0641\u064a\u0629 \u062f\u0645\u062c \u0645\u0646\u0638\u0648\u0631 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621.<\/p>\n\n\n\n<p>\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0634\u0627\u0631\u0643\u0648\u0627 \u0641\u064a \u0648\u0631\u0634\u0629 \u0639\u0645\u0644 \u0644\u0645\u062f\u0629 \u064a\u0648\u0645\u064a\u0646 \u0639\u0646 <a href=\"https:\/\/www.caaf-fcar.ca\/en\/performance-audit\/professional-development\/about-our-courses\/auditing-implementation-of-the-sustainable-development-goals\"><em>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629<\/em><\/a><\/li>\n\n\n\n<li>\u0634\u0627\u0647\u062f\u0648\u0627 \u0646\u062f\u0648\u0627\u062a \u0627\u0644\u0648\u064a\u0628 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0646\u0627 \u0641\u064a \u0623\u064a \u0648\u0642\u062a\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u062a\u0642\u062f\u0645 \u0627\u0644\u0645\u062d\u0631\u0632 \u0646\u062d\u0648 \u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0644\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 <a href=\"https:\/\/caaf-fcar.ca\/en\/performance-audit\/professional-development\/archived-webinars\">\u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0644\u0642\u0627\u062d\u0627\u062a \u0648\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 <\/a>(\u0645\u062a\u0627\u062d \u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0641\u0642\u0637)<\/li>\n\n\n\n<li>\u0627\u0642\u0631\u0624\u0627 <a href=\"https:\/\/www.caaf-fcar.ca\/images\/pdfs\/practice-guides\/Practice-Guide-to-Auditing-the-United-Nations-Sustainable-Development-Goals-Gender-Equality.pdf\"><em>\u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u0639\u0645\u0644\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0644\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629:<\/em><\/a> <a href=\"https:\/\/www.caaf-fcar.ca\/images\/pdfs\/practice-guides\/Practice-Guide-to-Auditing-the-United-Nations-Sustainable-Development-Goals-Gender-Equality.pdf\"><em>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0628\u064a\u0646 \u0627\u0644\u062c\u0646\u0633\u064a\u0646<\/em><\/a><\/li>\n<\/ul>\n\n\n\n<p>\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.environmental-auditing.org\/media\/auzf4emi\/wgea-wp5_sustainabledevelopementgoals_2022.pdf\">\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0639\u0645\u0644 \u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u2013 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0628\u0634\u0623\u0646 \u0627\u062a\u0633\u0627\u0642 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0625\u0634\u0631\u0627\u0643 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0645\u062a\u0639\u062f\u062f\u064a\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<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.environmental-auditing.org\/media\/112856\/21h-guidance-on-auditing-the-2030-agenda-focusing-on-environmental-auditing-31-jan-2019-clean-ok.pdf\">\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0639\u0645\u0644 \u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u2013 \u062a\u062d\u0648\u0644 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0625\u0644\u0649 \u0645\u0642\u0627\u0635\u062f \u0648\u0645\u0624\u0634\u0631\u0627\u062a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0648\u0641\u0631 \u0645\u0639\u0627\u064a\u064a\u0631 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0644\u063a\u0627\u064a\u0629 \u0648\u0645\u0648\u062c\u0647\u0629 \u0646\u062d\u0648 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u0627\u0644\u062e\u0644\u0627\u0635\u0627\u062a \u2013 \u0645\u0635\u0641\u0648\u0641\u0629 \u0648\u0636\u0639 \u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0644\u062d\u0642 1<\/a><\/li>\n<\/ul>\n\n\n\n<p><a href=\"https:\/\/www.environmental-auditing.org\/media\/4wwpkzyk\/wgea-wp5_summary_2022.pdf\">\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0643\u0646\u062f\u0627 \u2013 <\/a><a href=\"https:\/\/www.gao.gov\/products\/gao-15-49sp\">\u062f\u0644\u064a\u0644 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0643\u0646\u062f\u0627 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u062c\u0632\u0626\u0629 \u0648\u0627\u0644\u062a\u062f\u0627\u062e\u0644 \u0648\u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c\u064a\u0629<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u062d\u064a\u0627\u0644 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u0637\u0648\u0639\u0629 \u0641\u064a \u062e\u0637\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0644\u0639\u0627\u0645 2030 \u0648\u0643\u0630\u0644\u0643 \u062a\u0633\u0631\u064a\u0639 \u0627\u0644\u062a\u0642\u062f\u0645 \u0646\u062d\u0648 \u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0623\u0647\u062f\u0627\u0641.<\/p>\n","protected":false},"author":191,"featured_media":23893,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[3652],"content-tags":[3653,897,1400,1623,1605],"country":[2993],"region":[],"section":[1749],"coauthors":[3617,3618],"class_list":["post-23275","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q3-2023-ar","content-tags-audit-methodology-ar","content-tags-performance-audit-ar","content-tags-sdgs-ar","content-tags-1623","content-tags-1605","country-canada-5-ar","section-1749"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062f\u0645\u062c \u0645\u0646\u0638\u0648\u0631 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621 - 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\/incorporating-a-sustainable-development-goal-lens-in-performance-audits\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062f\u0645\u062c \u0645\u0646\u0638\u0648\u0631 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a 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