{"id":34471,"date":"2025-04-16T18:21:44","date_gmt":"2025-04-16T22:21:44","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=34471"},"modified":"2025-04-16T18:21:57","modified_gmt":"2025-04-16T22:21:57","slug":"%d8%a7%d9%84%d9%82%d9%85%d9%91%d8%a9-%d8%a7%d9%84%d8%b9%d8%a7%d9%84%d9%85%d9%8a%d8%a9-2024-%d9%85%d8%b3%d8%a7%d9%87%d9%85%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d9%82%d9%85%d9%91%d8%a9-%d8%a7%d9%84%d8%b9%d8%a7%d9%84%d9%85%d9%8a%d8%a9-2024-%d9%85%d8%b3%d8%a7%d9%87%d9%85%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84\/","title":{"rendered":"\u0627\u0644\u0642\u0645\u0651\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 2024: \u0645\u0633\u0627\u0647\u0645\u0629 \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 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0631\u0651\u0642\u0645\u0646\u0629"},"content":{"rendered":"\n

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\"\"
Einar G\u00f8rrissen\u060c \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0639\u0627\u0645 \u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 (IDI). \u0627\u0644\u0645\u0635\u062f\u0631: IDI<\/figcaption><\/figure>\n\n\n\n

\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f \u0639\u0646 \u0627\u0644\u0642\u0645\u0651\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 2024 \u0648\u0634\u0627\u0647\u062f \u062a\u0633\u062c\u064a\u0644\u0627\u062a \u0627\u0644\u062c\u0644\u0633\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a<\/a>.<\/p>\n\n\n\n

\u0646\u064f\u0634\u0631 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0641\u064a \u0627\u0644\u0623\u0635\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629.<\/a><\/em><\/p>\n\n\n\n

\"\"
\u0627\u0644\u0645\u0635\u062f\u0631: IDI<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"

\u0634\u0643\u064e\u0651\u0644\u062a \u0627\u0644\u0642\u0645\u0651\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0628\u0634\u0623\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \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 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u0631\u0651\u0642\u0645\u0646\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0627\u0644\u062a\u064a \u0639\u064f\u0642\u0650\u062f\u064e\u062a \u0641\u064a 18 \u0646\u0648\u0641\u0645\u0628\u0631 \/ \u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 2024 \u064819 \u0645\u0646\u0647 \u0641\u064a \u062a\u0628\u0644\u064a\u0633\u064a \u0641\u064a \u062c\u0648\u0631\u062c\u064a\u0627\u060c \u0645\u062d\u0637\u0651\u0629 \u0628\u0627\u0631\u0632\u0629 \u0641\u064a \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u062d\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645 \u0646\u062d\u0648 \u0627\u0644\u0627\u062a\u0651\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0651\u0629 \u0648\u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0650\u0651\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0631\u0651\u0642\u0645\u0646\u0629. \u0648\u0636\u0651\u0645\u062a \u0627\u0644\u0642\u0645\u0651\u0629 \u0627\u0644\u062a\u064a \u0627\u0633\u062a\u0636\u0627\u0641\u0647\u0627 \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\u0627\u0633\u0628\u0629 \u0641\u064a \u062c\u0648\u0631\u064a\u062c\u064a\u0627 \u0648\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0646\u0648\u0651\u0639\u0629 \u0645\u0646 \u0627\u0644\u0642\u0627\u062f\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0623\u062c\u0647\u0632\u0629 \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\u060c \u0648\u0645\u0646\u0638\u0651\u0645\u0627\u062a \u062f\u0648\u0644\u064a\u0629\u060c \u0648\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u064a\u0646\u060c \u0648\u0623\u0635\u062d\u0627\u0628 \u0645\u0635\u0644\u062d\u0629 \u0631\u0626\u064a\u0633\u064a\u064a\u0646 \u0622\u062e\u0631\u064a\u0646.<\/p>\n","protected":false},"author":53,"featured_media":34424,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4039],"content-tags":[1400,1480,1552,1522,1347,1356,1605,1537],"country":[2865],"region":[],"section":[2650],"coauthors":[3332],"class_list":["post-34471","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q1-2025-ar","content-tags-sdgs-ar","content-tags-1480","content-tags-1552","content-tags-1522","content-tags-1347","content-tags-1356","content-tags-1605","content-tags-1537","country-georgia-ar","section-2650"],"acf":[],"yoast_head":"\n\u0627\u0644\u0642\u0645\u0651\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 2024: \u0645\u0633\u0627\u0647\u0645\u0629 \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 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0631\u0651\u0642\u0645\u0646\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:\/\/intosaijournal.org\/ar\/journal-entry\/\u0627\u0644\u0642\u0645\u0651\u0629-\u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629-2024-\u0645\u0633\u0627\u0647\u0645\u0629-\u0627\u0644\u0623\u062c\u0647\u0632\u0629-\u0627\u0644\u0639\u0644\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u0642\u0645\u0651\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 2024: \u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 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\u0646\u0648\u0641\u0645\u0628\u0631 \/ \u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 2024 \u064819 \u0645\u0646\u0647 \u0641\u064a \u062a\u0628\u0644\u064a\u0633\u064a \u0641\u064a \u062c\u0648\u0631\u062c\u064a\u0627\u060c \u0645\u062d\u0637\u0651\u0629 \u0628\u0627\u0631\u0632\u0629 \u0641\u064a \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u062d\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645 \u0646\u062d\u0648 \u0627\u0644\u0627\u062a\u0651\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0651\u0629 \u0648\u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0650\u0651\u0642\u0629 \u0628\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0631\u0651\u0642\u0645\u0646\u0629. \u0648\u0636\u0651\u0645\u062a \u0627\u0644\u0642\u0645\u0651\u0629 \u0627\u0644\u062a\u064a \u0627\u0633\u062a\u0636\u0627\u0641\u0647\u0627 \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\u0627\u0633\u0628\u0629 \u0641\u064a \u062c\u0648\u0631\u064a\u062c\u064a\u0627 \u0648\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0646\u0648\u0651\u0639\u0629 \u0645\u0646 \u0627\u0644\u0642\u0627\u062f\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0623\u062c\u0647\u0632\u0629 \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\u060c \u0648\u0645\u0646\u0638\u0651\u0645\u0627\u062a \u062f\u0648\u0644\u064a\u0629\u060c \u0648\u0623\u0643\u0627\u062f\u064a\u0645\u064a\u064a\u0646\u060c \u0648\u0623\u0635\u062d\u0627\u0628 \u0645\u0635\u0644\u062d\u0629 \u0631\u0626\u064a\u0633\u064a\u064a\u0646 \u0622\u062e\u0631\u064a\u0646.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/\u0627\u0644\u0642\u0645\u0651\u0629-\u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629-2024-\u0645\u0633\u0627\u0647\u0645\u0629-\u0627\u0644\u0623\u062c\u0647\u0632\u0629-\u0627\u0644\u0639\u0644\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-16T22:21:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/04\/1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1326\" \/>\n\t<meta property=\"og:image:height\" content=\"880\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" 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