{"id":27485,"date":"2024-05-31T23:48:57","date_gmt":"2024-06-01T03:48:57","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=27485"},"modified":"2024-06-02T18:53:59","modified_gmt":"2024-06-02T22:53:59","slug":"%d8%a7%d9%84%d8%b9%d9%84%d8%a7%d9%82%d8%a9-%d8%a8%d9%8a%d9%86-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a5%d9%86%d9%81%d8%a7%d8%b0-%d8%a7%d9%84%d9%85%d8%b3%d8%a4%d9%88%d9%84%d9%8a%d8%a7","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%b9%d9%84%d8%a7%d9%82%d8%a9-%d8%a8%d9%8a%d9%86-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a5%d9%86%d9%81%d8%a7%d8%b0-%d8%a7%d9%84%d9%85%d8%b3%d8%a4%d9%88%d9%84%d9%8a%d8%a7\/","title":{"rendered":"\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0625\u0646\u0641\u0627\u0630 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a 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\u0627\u0644\u0635\u0644\u0629\u060c \u0645\u0633\u062a\u0641\u064a\u062f\u0629\u064b\u060c \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u062d\u062f\u060c \u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0651\u0627\u062a \u0627\u0644\u0646\u0645\u0648\u0630\u062c\u064a\u0651\u0629 \u0644\u0644\u0645\u062d\u0627\u0643\u0645\u060c \u0628\u0644 \u0623\u064a\u0636\u0627\u064b \u0644\u063a\u0631\u0636\u0647\u0627 \u0627\u0644\u062e\u0627\u0635 \u0627\u0644\u0645\u062a\u0645\u062b\u0650\u0651\u0644 \u0641\u064a \u0636\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0648\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0628\u0627\u0633\u0645 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n\n\n\n<p>\u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0633\u064a\u0627\u0642\u060c \u0646\u0631\u0649 \u0623\u0646\u064e\u0651 \u0627\u0644\u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0651\u0629 \u0644\u0644\u0645\u062d\u0643\u0645\u0629 \u062a\u062a\u0645\u0627\u0634\u0649 \u062a\u0645\u0627\u0645\u0627\u064b \u0645\u0639 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a INTOSAI P50.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0639\u062a\u0628\u0631 \u0645\u062d\u0643\u0645\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0631\u0627\u0647\u0646 \u0645\u0624\u0633\u064e\u0651\u0633\u0629 \u062a\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0644\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0623\u0646\u063a\u0644\u0648\u0633\u0643\u0633\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0646\u0645\u0627\u0630\u062c 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\u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n","protected":false},"author":265,"featured_media":26868,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[3875],"content-tags":[3828,1416,1585,3835],"country":[3886],"region":[1745],"section":[1749],"coauthors":[3856],"class_list":["post-27485","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories---2024","content-tags-intosai-p-50-ar","content-tags-1416","content-tags-1585","content-tags-3835","country-portugal-ar","region-1745","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>\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0625\u0646\u0641\u0627\u0630 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062a\u062c\u0631\u0628\u0629 \u0627\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 \u0627\u0644\u0628\u0631\u062a\u063a\u0627\u0644 - 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\/\u0627\u0644\u0639\u0644\u0627\u0642\u0629-\u0628\u064a\u0646-\u0627\u0644\u062a\u062f\u0642\u064a\u0642-\u0648\u0625\u0646\u0641\u0627\u0630-\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0625\u0646\u0641\u0627\u0630 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u062a\u062c\u0631\u0628\u0629 \u0627\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 \u0627\u0644\u0628\u0631\u062a\u063a\u0627\u0644 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u062a\u0639\u062a\u0628\u0631 \u0645\u062d\u0643\u0645\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0631\u0627\u0647\u0646 \u0645\u0624\u0633\u064e\u0651\u0633\u0629 \u062a\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0644\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0623\u0646\u063a\u0644\u0648\u0633\u0643\u0633\u0648\u0646\u064a\u0629 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