{"id":25416,"date":"2024-03-05T10:23:10","date_gmt":"2024-03-05T15:23:10","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=25416"},"modified":"2024-03-05T23:11:08","modified_gmt":"2024-03-06T04:11:08","slug":"%d9%85%d9%83%d8%aa%d8%a8-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d8%b9%d8%a7%d9%85-%d9%81%d9%8a-%d8%a8%d8%a7%d8%a8%d9%88%d8%a7-%d8%ba%d9%8a%d9%86%d9%8a%d8%a7-%d8%a7%d9%84%d8%ac%d8%af%d9%8a","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d9%85%d9%83%d8%aa%d8%a8-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d8%b9%d8%a7%d9%85-%d9%81%d9%8a-%d8%a8%d8%a7%d8%a8%d9%88%d8%a7-%d8%ba%d9%8a%d9%86%d9%8a%d8%a7-%d8%a7%d9%84%d8%ac%d8%af%d9%8a\/","title":{"rendered":"\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0628\u0627\u0628\u0648\u0627 \u063a\u064a\u0646\u064a\u0627 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u064a\u0639\u0632\u0632 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642"},"content":{"rendered":"\n

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\u0628\u0627\u0628\u0648\u0627 \u063a\u064a\u0646\u064a\u0627 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0647\u064a \u0625\u0644\u0649 \u062d\u062f \u0628\u0639\u064a\u062f \u0623\u0643\u0628\u0631 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u062c\u0632\u0631\u064a\u0629 \u0627\u0644\u0646\u0627\u0645\u064a\u0629 \u0641\u064a \u0634\u0628\u0643\u0629 \u0627\u0644\u0628\u0627\u0633\u0627\u064a. \u0648\u062a\u0639\u0627\u0646\u064a \u0628\u0646\u064a\u062a\u0647\u0627 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0645\u0646 \u0646\u0648\u0627\u0642\u0635\u060c \u0645\u0639 \u0625\u0646\u062a\u0631\u0646\u062a \u0648\u0625\u0645\u062f\u0627\u062f\u0627\u062a \u0637\u0627\u0642\u0629 \u063a\u064a\u0631 \u0645\u062a\u0651\u0633\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f \u0627\u0644\u0648\u0637\u0646\u064a. \u0648\u062a\u064f\u0628\u0630\u0644 \u062c\u0647\u0648\u062f \u0644\u0628\u0646\u0627\u0621 \u0634\u0628\u0643\u0629 \u0637\u0631\u0642 \u0633\u0631\u064a\u0639\u0629 \u062a\u0631\u0628\u0637 \u0627\u0644\u0628\u0644\u0627\u062f \u0627\u0644\u062c\u0628\u0644\u064a\u0629\u060c \u0648\u0644\u0643\u0646 \u0628\u0639\u062f \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u0646 \u0627\u0644\u0635\u064a\u0627\u0646\u0629\u060c \u0642\u062f \u062a\u0643\u0648\u0646 \u0647\u0646\u0627\u0643 \u0645\u0634\u0643\u0644\u0629 \u0628\u0633\u0628\u0628 \u0627\u0644\u0627\u0646\u0647\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0631\u0636\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0627\u062e \u0627\u0644\u0645\u062f\u0627\u0631\u064a \u0648\u0627\u0644\u0646\u0634\u0627\u0637 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content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-06T04:11:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2024\/02\/PNG-Cover-Image.png\" \/>\n\t<meta property=\"og:image:width\" content=\"995\" \/>\n\t<meta property=\"og:image:height\" content=\"660\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Auditor-General\u2019s Office of Papua New Guinea\" \/>\n<script type=\"application\/ld+json\" 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