{"id":27249,"date":"2024-05-30T00:02:20","date_gmt":"2024-05-30T04:02:20","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=27249"},"modified":"2024-06-02T18:47:39","modified_gmt":"2024-06-02T22:47:39","slug":"%d8%aa%d8%b7%d9%88%d8%b1-%d8%a7%d9%84%d9%85%d8%ac%d9%84%d8%b3-%d8%a7%d9%84%d9%81%d8%ae%d8%b1%d9%8a-%d9%84%d9%85%d8%af%d9%88%d9%91%d9%86%d8%a9-%d8%a7%d9%84%d8%a3%d8%ae%d9%84%d8%a7%d9%82%d9%8a%d9%91","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%b7%d9%88%d8%b1-%d8%a7%d9%84%d9%85%d8%ac%d9%84%d8%b3-%d8%a7%d9%84%d9%81%d8%ae%d8%b1%d9%8a-%d9%84%d9%85%d8%af%d9%88%d9%91%d9%86%d8%a9-%d8%a7%d9%84%d8%a3%d8%ae%d9%84%d8%a7%d9%82%d9%8a%d9%91\/","title":{"rendered":"\u062a\u0637\u0648\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0641\u062e\u0631\u064a \u0644\u0645\u062f\u0648\u0651\u0646\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0651\u0627\u062a: \u062a\u0639\u0632\u064a\u0632 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\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0651\u0629 \u0644\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 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 - 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\u0637\u0648\u0631-\u0627\u0644\u0645\u062c\u0644\u0633-\u0627\u0644\u0641\u062e\u0631\u064a-\u0644\u0645\u062f\u0648\u0651\u0646\u0629-\u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0651\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u0637\u0648\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0641\u062e\u0631\u064a \u0644\u0645\u062f\u0648\u0651\u0646\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0651\u0627\u062a: \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0651\u0629 \u0644\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 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0637\u0627\u0644\u0645\u0627 \u0643\u0627\u0646 \u0627\u0644\u0633\u064e\u0651\u0639\u064a \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0645\u0633\u062a\u0648\u0649 \u0645\u0631\u062a\u0641\u0639 \u0645\u0646 \u0636\u0645\u0627\u0646 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