{"id":27614,"date":"2024-06-02T15:22:50","date_gmt":"2024-06-02T19:22:50","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=27614"},"modified":"2024-06-02T19:01:21","modified_gmt":"2024-06-02T23:01:21","slug":"%d8%ae%d8%b5%d8%a7%d8%a6%d8%b5-%d8%a7%d9%84%d8%a3%d9%86%d8%b4%d8%b7%d8%a9-%d8%a7%d9%84%d9%82%d8%b6%d8%a7%d8%a6%d9%8a%d9%91%d8%a9-%d9%84%d8%af%d9%8a%d9%88%d8%a7%d9%86-%d8%a7%d9%84%d9%85%d8%ad%d8%a7","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%ae%d8%b5%d8%a7%d8%a6%d8%b5-%d8%a7%d9%84%d8%a3%d9%86%d8%b4%d8%b7%d8%a9-%d8%a7%d9%84%d9%82%d8%b6%d8%a7%d8%a6%d9%8a%d9%91%d8%a9-%d9%84%d8%af%d9%8a%d9%88%d8%a7%d9%86-%d8%a7%d9%84%d9%85%d8%ad%d8%a7\/","title":{"rendered":"\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0651\u0629 \u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u064a\u0637\u0627\u0644\u064a"},"content":{"rendered":"\n

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      \n
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      \u0648\u064a\u0645\u0643\u0646 \u0644\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u0627\u0644\u062d\u0643\u0645 \u0623\u0645\u0627\u0645 \u063a\u0631\u0641 \u0627\u0644\u0627\u0633\u062a\u0626\u0646\u0627\u0641 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629.<\/p>\n","protected":false},"excerpt":{"rendered":"

      \u064a\u064f\u0646\u0638\u0631 \u0625\u0644\u0649 \u0646\u0645\u0648\u0630\u062c \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 \u0630\u0627\u062a \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0651\u0629 \u0639\u0644\u0649 \u0623\u0646\u0651\u0647 \u0644\u0645\u0624\u0633\u064e\u0651\u0633\u0629 \u0642\u0627\u062f\u0631\u0629 \u0639\u0644\u0649 \u0625\u062c\u0631\u0627\u0621 \u062c\u0645\u064a\u0639 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 – \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644\u00a0 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a – \u0648\u0644\u0647 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643 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\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n","protected":false},"author":273,"featured_media":26898,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[3875],"content-tags":[3828,1416,3835],"country":[3680],"region":[1745],"section":[1749],"coauthors":[3865],"class_list":["post-27614","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-3835","country-italy-2-ar","region-1745","section-1749"],"acf":[],"yoast_head":"\n\u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0651\u0629 \u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0625\u064a\u0637\u0627\u0644\u064a - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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