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\u0627\u0644\u062c\u062f\u0648\u0644 2: \u0643\u064a\u0641\u064a\u0629 \u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0646 \u0643\u0644 \u0646\u0647\u062c<\/figcaption><\/figure>\n\n\n\n\u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u0648\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/strong><\/h2>\n\n\n\n\u0639\u0646\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u062f\u0627\u0621 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0645\u0646 \u0627\u0644\u0645\u0641\u064a\u062f \u0648\u0627\u0644\u0633\u0644\u064a\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0646\u0647\u062c \u0627\u0644\u062e\u0637\u064a \u0648\u0646\u0647\u062c \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0646\u0642\u0627\u0637 \u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0627\u0621. \u0648\u064a\u0645\u0643\u0650\u0651\u0646 \u0627\u0644\u0646\u0647\u062c \u0627\u0644\u062e\u0637\u064a \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0645\u0646 \u062a\u062d\u0644\u064a\u0644 \u0643\u0644 \u0645\u0631\u062d\u0644\u0629 \u0645\u0646 \u0645\u0631\u0627\u062d\u0644 \u062f\u0648\u0631\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0641\u064a \u062d\u064a\u0646 \u064a\u062a\u064a\u062d \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0646\u0642\u0627\u0637 \u062a\u062d\u0644\u064a\u0644 \u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0643\u0644 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u0646 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0643\u0641\u0627\u0621\u062a\u0647.<\/p>\n\n\n\n
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\u064a\u064f\u0639\u0646\u0649 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u062f\u0627\u0621 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0628\u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0648\u0647\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0651\u0629\u060c \u0639\u0644\u0649 \u063a\u0631\u0627\u0631 \u0645\u0639\u0638\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621. \u0628\u064a\u062f \u0623\u0646\u064e\u0651\u0647 \u0645\u0646 \u0627\u0644\u0635\u0639\u0628 \u062c\u062f\u0627\u064b \u0648\u0636\u0639 \u0645\u0624\u0634\u0631\u0627\u062a \u0623\u062f\u0627\u0621 \u0648\u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0646\u0647\u062c\u064a\u0629 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u062a\u062d\u0644\u064a\u0644 \u0646\u062a\u0627\u0626\u062c \u0627\ufef7\u062f\u0627\u0621 \u0645\u0646 \u0623\u062c\u0644\u00a0 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0628\u064a\u0626\u064a\u0629.<\/p>\n","protected":false},"author":327,"featured_media":32564,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[3970],"content-tags":[3957,3653,3603,897,3952,1520,1623],"country":[3086],"region":[2942],"section":[1749],"coauthors":[4029,4030],"class_list":["post-32590","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2024-ar","content-tags-audit-follow-up-ar","content-tags-audit-methodology-ar","content-tags-climatechange-ar","content-tags-performance-audit-ar","content-tags-recommendations-ar","content-tags-1520","content-tags-1623","country-korea-ar","region-asosai-de-ar","section-1749"],"acf":[],"yoast_head":"\n
\u0627\u0644\u0646\u064f\u0647\u064f\u062c \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u062f\u0627\u0621 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0628\u064a\u0626\u064a\u0629 - 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:\/\/www.intosaijournal.org\/ar\/journal-entry\/\u0627\u0644\u0646\u064f\u0647\u064f\u062c-\u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629-\u0641\u064a-\u0639\u0645\u0644\u064a\u0627\u062a-\u0627\u0644\u062a\u062f\u0642\u064a\u0642-\u0641\u064a\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u0646\u064f\u0647\u064f\u062c \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0641\u064a 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\u064a\u064f\u0639\u0646\u0649 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u062f\u0627\u0621 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0628\u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0648\u0647\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0651\u0629\u060c \u0639\u0644\u0649 \u063a\u0631\u0627\u0631 \u0645\u0639\u0638\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621. \u0628\u064a\u062f \u0623\u0646\u064e\u0651\u0647 \u0645\u0646 \u0627\u0644\u0635\u0639\u0628 \u062c\u062f\u0627\u064b \u0648\u0636\u0639 \u0645\u0624\u0634\u0631\u0627\u062a \u0623\u062f\u0627\u0621 \u0648\u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0646\u0647\u062c\u064a\u0629 \u0645\u0646\u0627\u0633\u0628\u0629 \u0644\u062a\u062d\u0644\u064a\u0644 \u0646\u062a\u0627\u0626\u062c \u0627\ufef7\u062f\u0627\u0621 \u0645\u0646 \u0623\u062c\u0644\u00a0 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0628\u064a\u0626\u064a\u0629.<\/p>\n","protected":false},"author":327,"featured_media":32564,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[3970],"content-tags":[3957,3653,3603,897,3952,1520,1623],"country":[3086],"region":[2942],"section":[1749],"coauthors":[4029,4030],"class_list":["post-32590","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2024-ar","content-tags-audit-follow-up-ar","content-tags-audit-methodology-ar","content-tags-climatechange-ar","content-tags-performance-audit-ar","content-tags-recommendations-ar","content-tags-1520","content-tags-1623","country-korea-ar","region-asosai-de-ar","section-1749"],"acf":[],"yoast_head":"\n
\u0627\u0644\u0646\u064f\u0647\u064f\u062c \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u062f\u0627\u0621 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0628\u064a\u0626\u064a\u0629 - 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:\/\/www.intosaijournal.org\/ar\/journal-entry\/\u0627\u0644\u0646\u064f\u0647\u064f\u062c-\u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629-\u0641\u064a-\u0639\u0645\u0644\u064a\u0627\u062a-\u0627\u0644\u062a\u062f\u0642\u064a\u0642-\u0641\u064a\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u0646\u064f\u0647\u064f\u062c \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u062f\u0627\u0621 \u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0628\u064a\u0626\u064a\u0629 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u064a\u064f\u0639\u0646\u0649 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u062f\u0627\u0621 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0628\u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0648\u0647\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u0641\u0639\u0627\u0644\u064a\u0651\u0629\u060c \u0639\u0644\u0649 \u063a\u0631\u0627\u0631 \u0645\u0639\u0638\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621. 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