{"id":23845,"date":"2023-12-14T18:46:50","date_gmt":"2023-12-14T23:46:50","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=23845"},"modified":"2023-12-14T18:44:53","modified_gmt":"2023-12-14T23:44:53","slug":"%d8%aa%d9%82%d9%8a%d9%8a%d9%85-%d8%ac%d9%88%d8%af%d8%a9-%d8%a7%d9%84%d9%85%d8%b9%d9%84%d9%88%d9%85%d8%a7%d8%aa-%d9%85%d9%86-%d9%88%d8%ac%d9%87%d8%a9-%d9%86%d8%b8%d8%b1-%d8%a7%d9%84%d9%85%d8%b3%d8%aa","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d9%82%d9%8a%d9%8a%d9%85-%d8%ac%d9%88%d8%af%d8%a9-%d8%a7%d9%84%d9%85%d8%b9%d9%84%d9%88%d9%85%d8%a7%d8%aa-%d9%85%d9%86-%d9%88%d8%ac%d9%87%d8%a9-%d9%86%d8%b8%d8%b1-%d8%a7%d9%84%d9%85%d8%b3%d8%aa\/","title":{"rendered":"\u062a\u0642\u064a\u064a\u0645 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 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\u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u0644\u0623\u062e\u0628\u0627\u0631 \u0627\u0644\u0645\u0632\u064a\u0641\u0629.<\/p>\n\n\n\n<p>\u0648\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u062a\u0637\u0628\u064a\u0642\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0627\u0639\u062a\u0645\u0627\u062f \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0625\u0644\u0649 \u0625\u062c\u0631\u0627\u0621 \u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0642\u064a\u0651\u0645\u0629 \u0648\u0625\u062d\u062f\u0627\u062b \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0646\u0634\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0639\u0644\u0649 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0627\u0647\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 \u0641\u064a \u0646\u0634\u0631 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0648\u062b\u0648\u0642\u0629 \u0648\u0642\u064a\u0651\u0645\u0629 \u0644\u0644\u0645\u062c\u062a\u0645\u0639 \u0643\u0643\u0644. \u0648\u0644\u0627 \u064a\u0633\u0627\u0639\u062f \u0647\u0630\u0627 \u0641\u064a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u064a\u0624\u062f\u0651\u064a \u0623\u064a\u0636\u0627\u064b \u062f\u0648\u0631\u0627\u064b \u0645\u062d\u0648\u0631\u064a\u0627\u064b \u0641\u064a \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0637\u0626\u0629 \u0648\u0627\u0644\u062a\u0636\u0644\u064a\u0644. \u0648\u0645\u0639 \u0627\u0643\u062a\u0633\u0627\u0628 \u0627\u0644\u0646\u0642\u0627\u0634 \u0627\u0644\u062f\u0627\u0626\u0631 \u062d\u0648\u0644 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0632\u062e\u0645\u0627\u064b\u060c \u064a\u0645\u0643\u0646 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0623\u0646 \u062a\u0634\u0643\u0650\u0651\u0644 \u062d\u0627\u0641\u0632\u0627\u064b \u0644\u0625\u062f\u062e\u0627\u0644 \u062a\u062d\u0633\u064a\u0646\u0627\u062a \u0623\u0648\u0633\u0639 \u0639\u0644\u0649 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0639\u0628\u0631 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a.<\/p>\n\n\n\n<p><strong>\u064a\u0645\u0643\u0646 \u0627\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0647\u0630\u0627 \u0627\u0644\u062a\u062f\u0642\u064a\u0642&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>\u0641\u064a \u0627\u0644\u0645\u0648\u0642\u0639: tcu.gov.br \u060c<\/strong><\/p>\n\n\n\n<p><strong>\u0628\u0627\u0644\u0628\u062d\u062b \u0639\u0646:<\/strong><\/p>\n\n\n\n<p><strong>&nbsp;&#8220;AC\u00d3RD\u00c3O N\u00ba 878\/2022 &#8211; TCU \u2013 Plen\u00e1rio; TC 037.554\/2020-4&#8243;\u060c&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>\u0623\u0648 \u0637\u0644\u0628\u0647 \u0645\u0646: klaussho@tcu.gov.br<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u064a\u0642\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0645\u0646\u0647\u062c\u064a\u0629 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u0629 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0628\u0648\u0627\u0628\u0627\u062a \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u0647\u0648 \u0644\u0627 \u064a\u0646\u0638\u0631 \u0641\u064a \u0645\u062c\u0631\u062f \u062a\u0648\u0641\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u0623\u064a\u0636\u0627\u064b \u0641\u064a \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0645\u062b\u0644 \u062d\u0633\u0646 \u0627\u0644\u062a\u0648\u0642\u064a\u062a\u060c \u0648\u0627\u0644\u0627\u0643\u062a\u0645\u0627\u0644\u060c \u0648\u0627\u0644\u0625\u064a\u062c\u0627\u0632\u060c \u0648\u0627\u0644\u062f\u0642\u0629\u060c \u0648\u0627\u0644\u0648\u0636\u0648\u062d\u060c \u0648\u0627\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0629\u060c \u0648\u0625\u0645\u0643\u0627\u0646 \u0627\u0644\u0648\u0635\u0648\u0644\u060c \u0648\u0627\u0644\u0645\u0644\u0627\u0621\u0645\u0629.<\/p>\n","protected":false},"author":169,"featured_media":23839,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[3652],"content-tags":[1529,1409,1442,1428,1373],"country":[2896],"region":[2869],"section":[1749],"coauthors":[3566,3567,3568],"class_list":["post-23845","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q3-2023-ar","content-tags-1529","content-tags-1409","content-tags-1442","content-tags-1428","content-tags-1373","country-brazil-5-ar","region-olacefs-de-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>\u062a\u0642\u064a\u064a\u0645 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645 - 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\/\u062a\u0642\u064a\u064a\u0645-\u062c\u0648\u062f\u0629-\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a-\u0645\u0646-\u0648\u062c\u0647\u0629-\u0646\u0638\u0631-\u0627\u0644\u0645\u0633\u062a\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u0642\u064a\u064a\u0645 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u064a\u0642\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0645\u0646\u0647\u062c\u064a\u0629 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u0629 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0639\u0644\u0649 \u0628\u0648\u0627\u0628\u0627\u062a \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u0647\u0648 \u0644\u0627 \u064a\u0646\u0638\u0631 \u0641\u064a \u0645\u062c\u0631\u062f \u062a\u0648\u0641\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u0623\u064a\u0636\u0627\u064b \u0641\u064a \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0645\u062b\u0644 \u062d\u0633\u0646 \u0627\u0644\u062a\u0648\u0642\u064a\u062a\u060c \u0648\u0627\u0644\u0627\u0643\u062a\u0645\u0627\u0644\u060c \u0648\u0627\u0644\u0625\u064a\u062c\u0627\u0632\u060c 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