{"id":35477,"date":"2025-07-08T22:36:41","date_gmt":"2025-07-09T02:36:41","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=35477"},"modified":"2025-07-08T22:36:57","modified_gmt":"2025-07-09T02:36:57","slug":"%d8%a7%d9%84%d8%a8%d9%86%d9%8a%d8%a9-%d8%a7%d9%84%d8%aa%d8%ad%d8%aa%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%85%d9%86-%d8%a3%d8%ac%d9%84-%d8%a7%d9%84%d9%82%d8%af%d8%b1%d8%a9-%d8%b9","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%a8%d9%86%d9%8a%d8%a9-%d8%a7%d9%84%d8%aa%d8%ad%d8%aa%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%85%d9%86-%d8%a3%d8%ac%d9%84-%d8%a7%d9%84%d9%82%d8%af%d8%b1%d8%a9-%d8%b9\/","title":{"rendered":"\u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u064a\u0651\u0641 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631: \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621 \u0644\u0641\u0631\u0632 \u0627\u0644\u0646\u0641\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0644\u0651\u0644 \u0627\u0644\u062d\u064a\u0648\u064a \u0641\u064a \u0644\u0627\u062a\u0641\u064a\u0627"},"content":{"rendered":"\n

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\u0648\u062a\u0624\u0643\u0650\u0651\u062f \u062a\u062c\u0631\u0628\u0629 \u0644\u0627\u062a\u0641\u064a\u0627 \u0639\u0644\u0649 \u0623\u0647\u0645\u064a\u0651\u0629 \u0636\u0645\u0627\u0646 \u062a\u0648\u0627\u0641\u0642 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0645\u0639 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0641\u0648\u0627\u0626\u062f \u0645\u0644\u0645\u0648\u0633\u0629 \u0644\u0644\u0645\u062c\u062a\u0645\u0639. \u0648\u062a\u0630\u0643\u0650\u0651\u0631 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0636\u0631\u0648\u0631\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0643\u0641\u0627\u0621\u0629\u060c \u0648\u0623\u0646\u0651\u0647 \u0641\u064a \u063a\u064a\u0627\u0628 \u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u064a\u0646\u060c \u0642\u062f \u062a\u0641\u0634\u0644 \u062d\u062a\u0649 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0639\u0646 \u0646\u064a\u0651\u0629 \u062d\u0633\u0646\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0645\u0642\u0635\u0648\u062f \u0645\u0646\u0647\u0627. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0635\u062f\u0651\u064a \u0644\u0647\u0630\u0647 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a\u060c \u062a\u0633\u062a\u0637\u064a\u0639 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0644\u0627\u062a\u0641\u064a\u0627 \u062a\u0639\u0632\u064a\u0632 \u0646\u0638\u0627\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0646\u0641\u0627\u064a\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0645\u0633\u062a\u0642\u0628\u0644 \u0623\u0643\u062b\u0631 \u0627\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u062a\u0634\u0643\u0651\u0650\u0644 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0631\u0643\u064a\u0632\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u064a\u0651\u0641 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631\u060c \u0648\u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0651\u0631 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629. \u0648\u062a\u0624\u062f\u0651\u064a \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 \u062f\u0648\u0631\u0627\u064b \u062d\u0627\u0633\u0645\u0627\u064b \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u062a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u0646\u0627\u062e \u0648\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u062f\u0627\u0626\u0631\u064a. \u0648\u064a\u0642\u062f\u0651\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0630\u064a \u064a\u062c\u0631\u064a\u0647 \u0645\u0643\u062a\u0628 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u0629 \u0641\u064a \u0644\u0627\u062a\u0641\u064a\u0627 \u0628\u0634\u0623\u0646 \u0641\u0631\u0632 \u0627\u0644\u0646\u0641\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0644\u0651\u0644 \u0627\u0644\u062d\u064a\u0648\u064a \u0645\u0631\u0626\u064a\u0627\u062a \u0642\u064a\u0651\u0645\u0629 \u0644\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0648\u0627\u062c\u0647\u0647\u0627 \u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0648\u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u0627.<\/p>\n","protected":false},"author":289,"featured_media":35168,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4245],"content-tags":[4246,1480,1520,1605],"country":[3141],"region":[1745],"section":[1749],"coauthors":[3926],"class_list":["post-35477","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q2-2025-ar","content-tags-infrastructure-ar","content-tags-1480","content-tags-1520","content-tags-1605","country-latvia-ar","region-1745","section-1749"],"acf":[],"yoast_head":"\n\u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u064a\u0651\u0641 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631: \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621 \u0644\u0641\u0631\u0632 \u0627\u0644\u0646\u0641\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0644\u0651\u0644 \u0627\u0644\u062d\u064a\u0648\u064a \u0641\u064a \u0644\u0627\u062a\u0641\u064a\u0627 - 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\u0628\u0646\u064a\u0629-\u0627\u0644\u062a\u062d\u062a\u064a\u0629-\u0644\u0644\u062a\u062f\u0642\u064a\u0642-\u0645\u0646-\u0623\u062c\u0644-\u0627\u0644\u0642\u062f\u0631\u0629-\u0639\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u064a\u0651\u0641 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631: \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621 \u0644\u0641\u0631\u0632 \u0627\u0644\u0646\u0641\u0627\u064a\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062d\u0644\u0651\u0644 \u0627\u0644\u062d\u064a\u0648\u064a \u0641\u064a \u0644\u0627\u062a\u0641\u064a\u0627 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u062a\u0634\u0643\u0651\u0650\u0644 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0631\u0643\u064a\u0632\u0629 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u064a\u0651\u0641 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631\u060c \u0648\u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a 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