{"id":34067,"date":"2025-04-16T17:01:08","date_gmt":"2025-04-16T21:01:08","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=34067"},"modified":"2025-04-16T17:01:52","modified_gmt":"2025-04-16T21:01:52","slug":"%d9%86%d9%87%d8%ac-%d8%b4%d8%a7%d9%85%d9%84-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d9%85%d8%b3%d8%a7%d8%a6%d9%84-%d8%aa%d8%ba%d9%8a%d8%b1-%d8%a7%d9%84%d9%85%d9%86%d8%a7%d8%ae","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d9%86%d9%87%d8%ac-%d8%b4%d8%a7%d9%85%d9%84-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d9%85%d8%b3%d8%a7%d8%a6%d9%84-%d8%aa%d8%ba%d9%8a%d8%b1-%d8%a7%d9%84%d9%85%d9%86%d8%a7%d8%ae\/","title":{"rendered":"\u0646\u0647\u062c \u0634\u0627\u0645\u0644 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u0633\u0627\u0626\u0644 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e"},"content":{"rendered":"\n

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    \n
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  2. \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a <\/em><\/strong>\u0627\u0644\u0630\u064a \u064a\u062c\u0631\u064a \u062a\u0646\u0641\u064a\u0630\u0647 \u0628\u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0645\u0639 \u0623\u062c\u0647\u0632\u0629 \u0639\u0644\u064a\u0627 \u0623\u062e\u0631\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u062a\u062d\u062a \u0631\u0639\u0627\u064a\u0629 \u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0626\u064a.(2)<\/em> \u0648\u064a\u062c\u0631\u064a \u062a\u0646\u0641\u064a\u0630 \u0647\u0630\u0647 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0628\u0627\u0644\u062a\u0632\u0627\u0645\u0646 \u0645\u0639 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0630\u0643\u0648\u0631 \u0623\u0639\u0644\u0627\u0647 \u0639\u0644\u0649 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u0643\u064a\u064f\u0651\u0641 \u0645\u0639 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e \u0648\u0647\u064a \u062a\u0633\u0647\u0650\u0651\u0644 \u062a\u0627\u0644\u064a\u0627\u064b \u0645\u0648\u0627\u0621\u0645\u0629 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u062a\u0648\u0642\u0651\u0639\u0629.<\/li>\n\n\n\n
  3. \u0645\u0628\u0627\u062f\u0631\u0629 \u0645\u0627\u0633\u062d \u0627\u0644\u0645\u0646\u0627\u062e <\/em><\/strong>\u0628\u0642\u064a\u0627\u062f\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\u0627\u0632\u064a\u0644. \u0648\u062a\u0647\u062f\u0641 \u0647\u0630\u0647 \u0627\u0644\u0623\u062f\u0627\u0629 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0629 \u0625\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0625\u0644\u0649 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u062a\u062c\u0627\u0647 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e. \u0648\u0634\u0627\u0631\u0643 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0648\u0637\u0646\u064a \u0641\u064a \u0645\u0627\u0644\u0637\u0627 \u0641\u064a “ \u0627\u0644\u062f\u0639\u0648\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0625\u0644\u0649 \u0645\u0627\u0633\u062d \u0627\u0644\u0645\u0646\u0627\u062e<\/em>” \u0648” \u0648\u0631\u0634\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0641\u0646\u064a\u0629 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u0644\u0623\u0648\u0631\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u0645\u0627\u0633\u062d \u0627\u0644\u0645\u0646\u0627\u062e<\/em>” \u0627\u0644\u062a\u064a \u0639\u064f\u0642\u0650\u062f\u064e\u062a \u0641\u064a \u0646\u064a\u0648\u064a\u0648\u0631\u0643 \u0648\u0628\u0631\u0627\u063a <\/em>\u062a\u0648\u0627\u0644\u064a\u0627\u064b.(3)<\/em> \u0648\u064a\u0644\u062a\u0632\u0645 \u0627\u0644\u0645\u0643\u062a\u0628 \u0628\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0627\u0644\u0645\u0637\u0644\u0648\u0628 \u0644\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0648\u0643\u0630\u0644\u0643 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642.<\/li>\n\n\n\n
  4. \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0623\u0648\u0631\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e <\/em><\/strong>\u0627\u0644\u062a\u064a \u062a\u0634\u0643\u0650\u0651\u0644 \u0641\u0631\u0635\u0629 \u0644\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 \u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0628\u0634\u0643\u0644 \u0645\u0646\u062a\u0638\u0645 \u0648\u063a\u064a\u0631 \u0646\u0638\u0627\u0645\u064a \u0644\u0646\u064f\u0647\u064f\u062c \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u062a\u062c\u0627\u0647 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e.<\/li>\n\n\n\n
  5. \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0631\u0628\u064a\u0639\u064a\u0629 \u0648\u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0626\u064a<\/em><\/strong> \u0627\u0644\u062a\u064a \u062a\u0639\u0645\u0644 \u0643\u0645\u0646\u0635\u0629 \u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u062a\u062c\u0631\u0628\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u0648\u0636\u0648\u0639.<\/li>\n<\/ol>\n\n\n\n

    \u064a\u064f\u0639\u062f\u064f\u0651 \u0647\u0630\u0627 \u0627\u0644\u0646\u0647\u062c \u0627\u0644\u0646\u0627\u0634\u0626 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e \u0645\u0641\u064a\u062f\u0627\u064b \u0644\u0644\u063a\u0627\u064a\u0629\u060c \u0625\u0630 \u064a\u0633\u0645\u062d \u0628\u0627\u0644\u062a\u0648\u0635\u064f\u0651\u0644 \u0625\u0644\u0649 \u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u062a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0623\u062f\u0644\u0651\u0629 \u0639\u0644\u0645\u064a\u0651\u0629 \u0648\u0645\u0646\u0647\u062c\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0642\u0648\u064a\u0629. \u0648\u064a\u062c\u0631\u064a \u062a\u0639\u0632\u064a\u0632 \u0630\u0644\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 \u062f\u0627\u062e\u0644 \u0645\u062c\u062a\u0645\u0639 \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 \u0648\u0641\u0631\u0635 \u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062f\u0631\u064a\u0628. \u0648\u062a\u0633\u0627\u0639\u062f \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0623\u064a\u0636\u0627\u064b \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0648\u0637\u0646\u064a \u0641\u064a \u0645\u0627\u0644\u0637\u0627 \u0639\u0644\u0649 \u0625\u062f\u0627\u0631\u0629 \u062a\u0639\u0642\u064a\u062f\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u060c \u0644\u0627\u0633\u064a\u0651\u0645\u0627 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0646\u0637\u0627\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0648\u0636\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 \u0633\u0644\u064a\u0645\u0629.<\/p>\n","protected":false},"excerpt":{"rendered":"

    \u0627\u0644\u062c\u0632\u0631 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0645\u062b\u0644 \u0645\u0627\u0644\u0637\u0627 \u0645\u0639\u0631\u0651\u0636\u0629 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0644\u0645\u062e\u0627\u0637\u0631 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e. \u0648\u0641\u064a \u0623\u0643\u062a\u0648\u0628\u0631 \/ \u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u0623\u0648\u0644 2019\u060c \u0623\u0639\u0644\u0646 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646 \u0627\u0644\u0645\u0627\u0644\u0637\u064a \u0628\u0627\u0644\u0625\u062c\u0645\u0627\u0639 \u062d\u0627\u0644\u0629 \u0637\u0648\u0627\u0631\u0626 \u0645\u0646\u0627\u062e\u064a\u0629\u060c \u0645\u0634\u062f\u0650\u0651\u062f\u0627\u064b \u0639\u0644\u0649 \u0636\u0631\u0648\u0631\u0629 \u0627\u062a\u0651\u062e\u0627\u0630 \u062a\u062f\u0627\u0628\u064a\u0631 \u062c\u062f\u064a\u062f\u0629 \u0644\u0644\u062a\u0635\u062f\u0651\u064a \u0644\u0647\u0630\u0647 \u0627\u0644\u0638\u0627\u0647\u0631\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629.\u00a0<\/p>\n","protected":false},"author":349,"featured_media":34062,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4038,4039],"content-tags":[3603,1520,1360],"country":[3098],"region":[1745],"section":[1749],"coauthors":[4071],"class_list":["post-34067","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q1-2025","journal-categories-q1-2025-ar","content-tags-climatechange-ar","content-tags-1520","content-tags-1360","country-malta-ar","region-1745","section-1749"],"acf":[],"yoast_head":"\n\u0646\u0647\u062c \u0634\u0627\u0645\u0644 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u0633\u0627\u0626\u0644 \u062a\u063a\u064a\u0631 \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:\/\/intosaijournal.org\/ar\/journal-entry\/\u0646\u0647\u062c-\u0634\u0627\u0645\u0644-\u0644\u0644\u062a\u062f\u0642\u064a\u0642-\u0641\u064a-\u0645\u0633\u0627\u0626\u0644-\u062a\u063a\u064a\u0631-\u0627\u0644\u0645\u0646\u0627\u062e\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0646\u0647\u062c \u0634\u0627\u0645\u0644 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u0633\u0627\u0626\u0644 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0627\u0644\u062c\u0632\u0631 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0645\u062b\u0644 \u0645\u0627\u0644\u0637\u0627 \u0645\u0639\u0631\u0651\u0636\u0629 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0644\u0645\u062e\u0627\u0637\u0631 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e. \u0648\u0641\u064a \u0623\u0643\u062a\u0648\u0628\u0631 \/ \u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u0623\u0648\u0644 2019\u060c \u0623\u0639\u0644\u0646 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646 \u0627\u0644\u0645\u0627\u0644\u0637\u064a \u0628\u0627\u0644\u0625\u062c\u0645\u0627\u0639 \u062d\u0627\u0644\u0629 \u0637\u0648\u0627\u0631\u0626 \u0645\u0646\u0627\u062e\u064a\u0629\u060c \u0645\u0634\u062f\u0650\u0651\u062f\u0627\u064b \u0639\u0644\u0649 \u0636\u0631\u0648\u0631\u0629 \u0627\u062a\u0651\u062e\u0627\u0630 \u062a\u062f\u0627\u0628\u064a\u0631 \u062c\u062f\u064a\u062f\u0629 \u0644\u0644\u062a\u0635\u062f\u0651\u064a \u0644\u0647\u0630\u0647 \u0627\u0644\u0638\u0627\u0647\u0631\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629.\u00a0\" \/>\n<meta property=\"og:url\" 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