{"id":32331,"date":"2025-02-04T21:12:17","date_gmt":"2025-02-05T02:12:17","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=32331"},"modified":"2025-02-04T23:03:45","modified_gmt":"2025-02-05T04:03:45","slug":"%d9%85%d8%ac%d9%85%d9%88%d8%b9%d8%a9-%d8%b9%d9%85%d9%84-%d8%a7%d9%84%d8%a3%d9%88%d8%b1%d9%88%d8%b3%d8%a7%d9%8a-%d8%a7%d9%84%d9%85%d8%b9%d9%86%d9%8a%d8%a9-%d8%a8%d8%a7%d9%84%d8%b1%d9%82%d8%a7%d8%a8","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d9%85%d8%ac%d9%85%d9%88%d8%b9%d8%a9-%d8%b9%d9%85%d9%84-%d8%a7%d9%84%d8%a3%d9%88%d8%b1%d9%88%d8%b3%d8%a7%d9%8a-%d8%a7%d9%84%d9%85%d8%b9%d9%86%d9%8a%d8%a9-%d8%a8%d8%a7%d9%84%d8%b1%d9%82%d8%a7%d8%a8\/","title":{"rendered":"\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0627\u0644\u0623\u0648\u0631\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 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srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/2-2-1024x680.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/2-2-300x199.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/2-2-768x510.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/2-2-1320x876.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/2-2-193x128.png 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/2-2-310x206.png 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/2-2-467x310.png 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/2-2-426x282.png 426w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/2-2.png 1326w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0631\u0628\u064a\u0639 \u0644\u0644\u0641\u0631\u064a\u0642 \u0627\u0644\u0639\u0627\u0645\u0644 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\u0648\u0627\u0644\u0631\u0648\u0627\u0628\u0637 \u0625\u0644\u0649 \u0639\u0631\u0648\u0636 \u0628\u0627\u0648\u0631\u0628\u0648\u064a\u0646\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0641\u064a \u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0627\u0644\u0623\u0648\u0631\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u0633\u0646\u0629\u060c \u064a\u064f\u0631\u062c\u0649 \u0632\u064a\u0627\u0631\u0629 <strong>&nbsp;<\/strong><a href=\"http:\/\/www.eursaiwgea.org\">www.eursaiwgea.org<\/a>&nbsp; \u0623\u0648 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0640<a href=\"mailto:eurosaiwgea@nik.gov.pl\">eurosaiwgea@nik.gov.pl<\/a>..<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"680\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/3-1-1024x680.png\" alt=\"\" class=\"wp-image-32313\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/3-1-1024x680.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/3-1-300x199.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/3-1-768x510.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/3-1-1320x876.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/3-1-193x128.png 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/3-1-310x206.png 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/3-1-467x310.png 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/3-1-426x282.png 426w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/01\/3-1.png 1326w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0641\u0631\u064a\u0642 \u0639\u0645\u0644 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0639\u0646\u064a \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0626\u064a (EWGEA) &#8211; \u0628\u0627\u0643\u0648. (\u0627\u0644\u0645\u0635\u062f\u0631: EWGEA)<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u062d\u062a\u0641\u0644\u062a \u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0627\u0644\u0623\u0648\u0631\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0628\u0627\u0644\u0630\u0643\u0631\u0649 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u064025 \u0644\u062a\u0623\u0633\u064a\u0633\u0647 \u062e\u0644\u0627\u0644 \u062f\u0648\u0631\u062a\u0647 \u0627\u0644\u0631\u0628\u064a\u0639\u064a\u0629 \u0628\u064a\u0646 15 \u064817 \u0645\u0627\u064a\u0648 \/ \u0623\u064a\u0627\u0631 2024 \u0627\u0644\u062a\u064a \u0627\u0633\u062a\u0636\u0627\u0641\u0647\u0627 \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u0627\u0644\u0637\u0627. \u0648\u062a\u0644\u0642\u0649 \u0631\u0626\u064a\u0633 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0639\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0642\u062f\u064a\u0631 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0645\u0646 \u0631\u0626\u064a\u0633\u064a\u0647\u0627 \u0627\u0644\u0633\u0627\u0628\u0642\u064a\u0646\u060c \u0623\u064a \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0646\u0631\u0648\u064a\u062c \u0648\u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0625\u0633\u062a\u0648\u0646\u064a\u0627. \u0648\u0641\u064a \u064a\u0648\u0646\u064a\u0648 \/ \u062a\u0645\u0648\u0632 2024\u060c \u0628\u0639\u062f \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0636\u0648\u0621 \u0627\u0644\u0623\u062e\u0636\u0631 \u0645\u0646 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\u0627\u0644\u0623\u0645\u0627\u0646\u0629 \u0628\u0627\u0644\u0641\u062e\u0631 \u0648\u062a\u0639\u0631\u0628 \u0639\u0646 \u0627\u0645\u062a\u0646\u0627\u0646\u0647\u0627 \u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0644\u0649 \u062b\u0642\u062a\u0647\u0645 \u0648\u062a\u0639\u062f \u0628\u0628\u0630\u0644 \u0642\u0635\u0627\u0631\u0649 \u062c\u0647\u062f\u0647\u0627 \u0644\u062a\u0643\u0648\u0646 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u062a\u0648\u0642\u0639\u0627\u062a\u0647\u0645.\u00a0\u00a0<\/p>\n","protected":false},"author":321,"featured_media":32324,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[3970],"content-tags":[3603,3983,1520,1376,1377],"country":[2965,2931,3136,3240,3098,2936,3216],"region":[1745],"section":[1749],"coauthors":[4023,3541],"class_list":["post-32331","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2024-ar","content-tags-climatechange-ar","content-tags-climatescanner-ar","content-tags-1520","content-tags-1376","content-tags-1377","country-azerbaijan-ar","country-belgium-ar","country-czech-republic-ar","country-estonia-ar","country-malta-ar","country-norway-5-ar","country-poland-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>\u0645\u062c\u0645\u0648\u0639\u0629 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content=\"\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0627\u0644\u0623\u0648\u0631\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u062a\u0634\u0631\u0643 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0641\u064a \u0623\u0646\u0634\u0637\u0629 \u0631\u0626\u064a\u0633\u064a\u0629 \u0637\u0648\u0627\u0644 \u0639\u0627\u0645 2024 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0627\u062d\u062a\u0641\u0644\u062a \u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0627\u0644\u0623\u0648\u0631\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0628\u0627\u0644\u0630\u0643\u0631\u0649 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0627\u0644\u064025 \u0644\u062a\u0623\u0633\u064a\u0633\u0647 \u062e\u0644\u0627\u0644 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