{"id":33609,"date":"2025-04-16T15:35:09","date_gmt":"2025-04-16T19:35:09","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=33609"},"modified":"2025-04-16T15:35:51","modified_gmt":"2025-04-16T19:35:51","slug":"%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%85%d8%ac%d9%84%d8%b3-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%a5%d9%86%d8%af%d9%88%d9%86%d9%8a%d8%b3%d9%8a%d8%a7-%d9%85%d9%86%d8%a7%d8%b1%d8%a9","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%85%d8%ac%d9%84%d8%b3-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%a5%d9%86%d8%af%d9%88%d9%86%d9%8a%d8%b3%d9%8a%d8%a7-%d9%85%d9%86%d8%a7%d8%b1%d8%a9\/","title":{"rendered":"\u062a\u062f\u0642\u064a\u0642 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627: \u0645\u0646\u0627\u0631\u0629 \u062a\u0648\u062c\u0650\u0651\u0647 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u0644\u0644\u0625\u0628\u062d\u0627\u0631 \u0641\u064a \u0645\u062d\u064a\u0637 \u0623\u0632\u0645\u0629 \u0627\u0644\u0645\u0646\u0627\u062e"},"content":{"rendered":"\n

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\u0627\u0644\u0645\u0635\u062f\u0631: <\/em>\u062a\u0642\u0631\u064a\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 (2024)<\/figcaption><\/figure>\n\n\n\n

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\u0648\u0623\u062c\u0631\u0649 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a \u062a\u062f\u0642\u064a\u0642\u0627\u064b \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621 \u0644\u062a\u0642\u064a\u064a\u0645 \u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u062e\u0641\u064a\u0641 \u0645\u0646 \u0622\u062b\u0627\u0631 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e \u0648\u0627\u0644\u062a\u0643\u064a\u064f\u0651\u0641 \u0645\u0639\u0647 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u063a\u0627\u0628\u0627\u062a \u0648\u063a\u064a\u0631\u0647 \u0645\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0627\u062a \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2021 \u062d\u062a\u0649 \u0627\u0644\u0646\u0635\u0641 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0639\u0627\u0645 2023. \u0648\u0634\u0645\u0644\u062a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0631\u0627\u0645\u062c \u0645\u062a\u0639\u0644\u0650\u0651\u0642\u0629 \u0628\u062a\u062e\u0641\u064a\u0641 \u0622\u062b\u0627\u0631 \u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u063a\u0627\u0628\u0627\u062a\u060c \u0648\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u063a\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a\u060c \u0648\u062a\u0645\u0648\u064a\u0644 \u0645\u0639\u0627\u0644\u062c\u0629 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e.<\/p>\n\n\n\n

\u0648\u062a\u0634\u064a\u0631 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u0623\u0646\u064e\u0651 \u062e\u0641\u0636 \u0645\u0639\u062f\u0644\u0627\u062a \u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u063a\u0627\u0628\u0627\u062a \u0644\u0645 \u064a\u062a\u0648\u0627\u0621\u0645 \u0645\u0639 \u062e\u0637\u0637\u0647\u060c \u0648\u0623\u0646\u064e\u0651 \u062a\u0623\u062b\u064a\u0631\u0647 \u0639\u0644\u0649 \u062e\u0641\u0636 \u0627\u0644\u0627\u0646\u0628\u0639\u0627\u062b\u0627\u062a \u0644\u0627 \u064a\u0632\u0627\u0644 \u063a\u064a\u0631 \u0645\u062d\u062f\u064e\u0651\u062f \u0643\u0645\u064a\u0651\u0627\u064b. \u0648\u0644\u0645 \u062a\u062a\u0645\u0643\u064e\u0651\u0646 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0628\u064a\u0626\u0629 \u0648\u0627\u0644\u063a\u0627\u0628\u0627\u062a \u0645\u0646 \u0627\u0644\u062a\u0645\u064a\u064a\u0632 \u0628\u064a\u0646 \u0627\u0644\u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u0645\u062a\u0639\u064e\u0651\u0645\u062f\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u062a\u0639\u0645\u064e\u0651\u062f\u0629 \u0644\u0644\u063a\u0627\u0628\u0627\u062a. \u0648\u064a\u062c\u0631\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0625\u0632\u0627\u0644\u0629 \u0627\u0644\u063a\u0627\u0628\u0627\u062a \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u062d\u0644\u064a\u0644 \u0635\u0648\u0631 \u0627\u0644\u0623\u0642\u0645\u0627\u0631 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a\u0651\u0629 \u0644\u0644\u063a\u0637\u0627\u0621 \u0627\u0644\u0623\u0631\u0636\u064a\u060c \u0648\u0627\u0644\u0630\u064a \u0644\u0627 \u064a\u0645\u0643\u0646\u0647 \u062a\u0623\u0643\u064a\u062f \u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062a\u063a\u064a\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u063a\u0637\u0627\u0621 \u0627\u0644\u0623\u0631\u0636\u064a. \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u0634\u0644\u062a \u0646\u062a\u0627\u0626\u062c \u0645\u0628\u0627\u062f\u0631\u0627\u062a \u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u063a\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0648\u0642\u0639\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u062e\u0641\u064a\u0641 \u0645\u0646 \u0622\u062b\u0627\u0631 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e. \u0648\u0644\u0627 \u062a\u0632\u0627\u0644 \u0646\u062a\u0627\u0626\u062c \u0647\u0630\u0647 \u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0645\u062d\u062f\u0648\u062f\u0629\u060c \u0625\u0630 \u062a\u062a\u0631\u0627\u0648\u062d \u0628\u064a\u0646 0.88% \u064820.55% \u0644\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u062d\u0631\u064a\u062c\u060c \u0628\u0645\u062a\u0648\u0633\u0637 \u064a\u0628\u0644\u063a 8.64%. \u0648\u064a\u062a\u0636\u0645\u0651\u0646 \u0627\u0644\u062c\u062f\u0648\u0644 1 \u0645\u0642\u0627\u0631\u0646\u0629 \u0634\u0627\u0645\u0644\u0629.<\/p>\n\n\n\n

\u0627\u0644\u062c\u062f\u0648\u0644 1: \u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0645\u0633\u0627\u062d\u0629 \u0627\u0644\u0645\u062d\u0642\u064e\u0651\u0642\u0629 \u0644\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u063a\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0628\u0627\u0644\u063a\u0637\u0627\u0621 \u0627\u0644\u0623\u0631\u0636\u064a 2013-2017 (\u0647\u0643\u062a\u0627\u0631)<\/strong><\/p>\n\n\n\n

\u0627\u0644\u0633\u0646\u0629<\/td>\u062a\u062d\u0642\u064a\u0642 \u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u063a\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a<\/td>\u0627\u0644\u063a\u0637\u0627\u0621 \u0627\u0644\u0623\u0631\u0636\u064a \u0641\u064a \u0645\u0648\u0627\u0642\u0639 \u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u063a\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0623\u0631\u0627\u0636\u064a<\/td>%<\/td><\/tr>
\u0627\u0644\u0646\u0628\u0627\u062a<\/td>\u0627\u0644\u0645\u0646\u063a\u0631\u0648\u0641<\/td>\u0627\u0644\u0645\u062c\u0645\u0648\u0639<\/td>\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u062a\u062d\u0631\u064a\u062c<\/td><\/tr>
\u0623<\/td>\u0628<\/td>\u062c<\/td>\u062f = \u0628+\u062c<\/td>\u0647\u0640<\/td>\u0648 = \u0647\u0640\/\u062f<\/td><\/tr>
2013<\/td>22.015<\/td><\/td>22.015<\/td>3.145<\/td>14,29%<\/td><\/tr>
2014<\/td>5.415<\/td><\/td>5.415<\/td>399<\/td>7,37%<\/td><\/tr>
2015<\/td>18.132<\/td>481<\/td>186.613<\/td>164<\/td>0,88%<\/td><\/tr>
2016<\/td>20.483<\/td>497<\/td>20.980<\/td>4.312<\/td>20,55%<\/td><\/tr>
2017<\/td>35.357<\/td>1.175<\/td>36.532<\/td>932<\/td>2,55%<\/td><\/tr>
<\/td>101.402<\/td>2.153<\/td>103.555<\/td>8.952<\/td>8,64%<\/td><\/tr><\/tbody><\/table>
\u0627\u0644\u0645\u0635\u062f\u0631: <\/em>\u062a\u0642\u0631\u064a\u0631 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 (2024)<\/figcaption><\/figure>\n\n\n\n

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\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/strong><\/h2>\n\n\n\n

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\n\n\n\n

\u0639\u0646 \u0627\u0644\u0643\u062a\u0651\u0627\u0628:<\/strong><\/h2>\n\n\n\n

\u0623\u062d\u0645\u062f \u0623\u062f\u064a\u0628 \u0633\u0648\u0633\u064a\u0644\u0648<\/strong> \u0645\u0633\u062a\u0634\u0627\u0631 \u0623\u0648\u0644 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0628\u064a\u0626\u0629 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629. \u0648\u0647\u0648 \u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u062f\u0631\u062c\u0629 \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0641\u064a \u0627\u0644\u062d\u0648\u0633\u0628\u0629 \u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u0645\u0627\u0646\u0634\u0633\u062a\u0631. \u0648\u0644\u062f\u064a\u0647 \u0639\u0642\u0648\u062f \u0645\u0646 \u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \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 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0627\u0637\u0642.<\/p>\n\n\n\n

\u0645\u062d\u0645\u062f \u0631\u0627\u0641\u064a \u0628\u0643\u0631\u064a<\/strong> \u0647\u0648 \u062e\u0631\u064a\u062c \u0643\u0644\u064a\u064e\u0651\u0629 \u0627\u0644\u0628\u0648\u0644\u064a\u062a\u0643\u0646\u064a\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u0647\u0648 \u062d\u0627\u0644\u064a\u0627\u064b \u0645\u062d\u0644\u0650\u0651\u0644 \u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0623\u0645\u0627\u0646\u0629 \u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631 \u0627\u0644\u0623\u0648\u0644 \u0644\u0644\u0628\u064a\u0626\u0629 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u062d\u064a\u062b \u064a\u062a\u0645\u062b\u064e\u0651\u0644 \u062f\u0648\u0631\u0647 \u0641\u064a \u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u0634\u0627\u0631 \u0627\u0644\u0623\u0648\u0644 \u0641\u064a \u0625\u062c\u0631\u0627\u0621 \u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0628\u062d\u0627\u062b \u0628\u0634\u0623\u0646 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n\n\n\n

\u0631\u062a\u0646\u0627 \u0648\u0648\u0644\u0627\u0646\u062f\u0627\u0631\u064a<\/strong> \u062a\u0639\u0645\u0644 \u062d\u0627\u0644\u064a\u0627\u064b \u0643\u0645\u062f\u0642\u0651\u0642\u0629 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627. \u0648\u0647\u064a \u062e\u0631\u064a\u062c\u0629 \u0643\u0644\u064a\u064e\u0651\u0629 \u0627\u0644\u0628\u0648\u0644\u064a\u062a\u0643\u0646\u064a\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0628\u0631\u0646\u0627\u0645\u062c \u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0648\u0642\u062f \u062a\u0627\u0628\u0639\u062a \u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u062c\u0627\u0645\u0639\u0629 \u062a\u064a\u0631\u0628\u0648\u0643\u0627. \u0648\u0646\u0627\u0644\u062a \u0634\u0647\u0627\u062f\u0629 \u0645\u062d\u0627\u0633\u0628 \u0645\u0647\u0646\u064a \u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u062d\u0633\u0646 \u0627\u0644\u062f\u064a\u0646 \u0641\u064a \u0639\u0627\u0645 2023.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0648\u0641\u0642\u0627\u064b \u0644\u062a\u0642\u0631\u064a\u0631 \u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0646\u0627\u062e \u0641\u064a \u0622\u0633\u064a\u0627 (2023)\u060c \u0627\u0631\u062a\u0641\u0639 \u0645\u062a\u0648\u0633\u0650\u0651\u0637 \u062f\u0631\u062c\u0629 \u0627\u0644\u062d\u0631\u0627\u0631\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0622\u0633\u064a\u0648\u064a\u0629 \u0641\u064a \u0639\u0627\u0645 2023 \u0628\u0645\u0642\u062f\u0627\u0631 0.91 \u062f\u0631\u062c\u0629 \u0645\u0626\u0648\u064a\u0629 \u0645\u0642\u0627\u0631\u0646\u0629\u064b \u0628\u0641\u062a\u0631\u0629 1991-2020. \u0648\u064a\u0624\u062f\u0651\u064a \u0647\u0630\u0627 \u0625\u0644\u0649 \u0627\u0631\u062a\u0641\u0627\u0639 \u0641\u064a \u062f\u0631\u062c\u0629 \u062d\u0631\u0627\u0631\u0629 \u0633\u0637\u062d \u0627\u0644\u0628\u062d\u0631\u060c \u0645\u0645\u0651\u0627 \u064a\u0632\u064a\u062f \u0645\u0646 \u062d\u062f\u064e\u0651\u0629 \u0627\u0644\u0623\u0639\u0627\u0635\u064a\u0631 \u0627\u0644\u0645\u062f\u0627\u0631\u064a\u0629 \u0648\u0647\u0637\u0648\u0644 \u0627\u0644\u0623\u0645\u0637\u0627\u0631 \u0627\u0644\u063a\u0632\u064a\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u062c\u0645 \u0639\u0646\u0647\u0627 \u0627\u0644\u0641\u064a\u0636\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0627\u0646\u0647\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0623\u0631\u0636\u064a\u0629. \u0648\u0648\u0627\u062c\u0647\u062a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u0645\u0627 \u0645\u062c\u0645\u0648\u0639\u0647 300 \u0643\u0627\u0631\u062b\u0629 \u0637\u0628\u064a\u0639\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 200 \u062d\u0627\u0644\u0629 \u0645\u0646 \u0627\u0644\u0641\u064a\u0636\u0627\u0646\u0627\u062a \u0628\u064a\u0646 \u0639\u0627\u0645\u064a 1990 \u06482021. \u0648\u062a\u0633\u0628\u064e\u0651\u0628\u062a \u0647\u0630\u0647 \u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0641\u064a \u0625\u0644\u062d\u0627\u0642 \u0627\u0644\u0636\u064e\u0651\u0631\u0631 \u0628\u0646\u062d\u0648 11 \u0645\u0644\u064a\u0648\u0646 \u0646\u0633\u0645\u0629. \u0648\u064a\u0628\u064a\u0650\u0651\u0646 \u0627\u0644\u0634\u0651\u0643\u0644 1 \u0623\u0646\u064e\u0651 \u062c\u0645\u064a\u0639 \u0627\u0644\u0643\u0648\u0627\u0631\u062b \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0627\u0644\u062a\u064a \u0648\u0642\u0639\u062a \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u0643\u0627\u0646\u062a \u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e.<\/p>\n","protected":false},"author":339,"featured_media":33602,"template":"","meta":{"_acf_changed":false,"footnotes":"[]"},"journal-categories":[4039],"content-tags":[3603,897,898,1520,1670],"country":[2852],"region":[2942],"section":[1749],"coauthors":[4056,3412,4057],"class_list":["post-33609","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q1-2025-ar","content-tags-climatechange-ar","content-tags-performance-audit-ar","content-tags-stakeholder-engagement-ar","content-tags-1520","content-tags-1670","country-indonesia-ar","region-asosai-de-ar","section-1749"],"acf":[],"yoast_head":"\n\u062a\u062f\u0642\u064a\u0642 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627: \u0645\u0646\u0627\u0631\u0629 \u062a\u0648\u062c\u0650\u0651\u0647 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u0644\u0644\u0625\u0628\u062d\u0627\u0631 \u0641\u064a \u0645\u062d\u064a\u0637 \u0623\u0632\u0645\u0629 \u0627\u0644\u0645\u0646\u0627\u062e - 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\/\u062a\u062f\u0642\u064a\u0642-\u0645\u062c\u0644\u0633-\u0627\u0644\u062a\u062f\u0642\u064a\u0642-\u0641\u064a-\u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627-\u0645\u0646\u0627\u0631\u0629\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u062f\u0642\u064a\u0642 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627: \u0645\u0646\u0627\u0631\u0629 \u062a\u0648\u062c\u0650\u0651\u0647 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u0644\u0644\u0625\u0628\u062d\u0627\u0631 \u0641\u064a \u0645\u062d\u064a\u0637 \u0623\u0632\u0645\u0629 \u0627\u0644\u0645\u0646\u0627\u062e - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0648\u0641\u0642\u0627\u064b \u0644\u062a\u0642\u0631\u064a\u0631 \u062d\u0627\u0644\u0629 \u0627\u0644\u0645\u0646\u0627\u062e \u0641\u064a \u0622\u0633\u064a\u0627 (2023)\u060c \u0627\u0631\u062a\u0641\u0639 \u0645\u062a\u0648\u0633\u0650\u0651\u0637 \u062f\u0631\u062c\u0629 \u0627\u0644\u062d\u0631\u0627\u0631\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0622\u0633\u064a\u0648\u064a\u0629 \u0641\u064a \u0639\u0627\u0645 2023 \u0628\u0645\u0642\u062f\u0627\u0631 0.91 \u062f\u0631\u062c\u0629 \u0645\u0626\u0648\u064a\u0629 \u0645\u0642\u0627\u0631\u0646\u0629\u064b \u0628\u0641\u062a\u0631\u0629 1991-2020. \u0648\u064a\u0624\u062f\u0651\u064a \u0647\u0630\u0627 \u0625\u0644\u0649 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\u062d\u0627\u0644\u0629 \u0645\u0646 \u0627\u0644\u0641\u064a\u0636\u0627\u0646\u0627\u062a \u0628\u064a\u0646 \u0639\u0627\u0645\u064a 1990 \u06482021. \u0648\u062a\u0633\u0628\u064e\u0651\u0628\u062a \u0647\u0630\u0647 \u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0641\u064a \u0625\u0644\u062d\u0627\u0642 \u0627\u0644\u0636\u064e\u0651\u0631\u0631 \u0628\u0646\u062d\u0648 11 \u0645\u0644\u064a\u0648\u0646 \u0646\u0633\u0645\u0629. \u0648\u064a\u0628\u064a\u0650\u0651\u0646 \u0627\u0644\u0634\u0651\u0643\u0644 1 \u0623\u0646\u064e\u0651 \u062c\u0645\u064a\u0639 \u0627\u0644\u0643\u0648\u0627\u0631\u062b \u0627\u0644\u0637\u0628\u064a\u0639\u064a\u0629 \u0627\u0644\u062a\u064a \u0648\u0642\u0639\u062a \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u0643\u0627\u0646\u062a \u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e.\" \/>\n<meta property=\"og:url\" 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