{"id":35516,"date":"2025-07-09T02:01:30","date_gmt":"2025-07-09T06:01:30","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=35516"},"modified":"2025-07-09T02:01:45","modified_gmt":"2025-07-09T06:01:45","slug":"%d8%aa%d8%b9%d8%b2%d9%8a%d8%b2-%d9%85%d9%83%d8%a7%d9%81%d8%ad%d8%a9-%d8%a7%d9%84%d8%b9%d9%86%d9%81-%d8%a7%d9%84%d9%82%d8%a7%d8%a6%d9%85-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d9%86%d9%88%d8%b9-%d8%a7%d9%84","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%b9%d8%b2%d9%8a%d8%b2-%d9%85%d9%83%d8%a7%d9%81%d8%ad%d8%a9-%d8%a7%d9%84%d8%b9%d9%86%d9%81-%d8%a7%d9%84%d9%82%d8%a7%d8%a6%d9%85-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d9%86%d9%88%d8%b9-%d8%a7%d9%84\/","title":{"rendered":"\u062a\u0639\u0632\u064a\u0632 \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0639\u0646\u0641 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0646\u0648\u0639 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0646\u0627\u0637\u0642\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0628\u0631\u062a\u063a\u0627\u0644\u064a\u0629 \u0641\u064a \u0625\u0641\u0631\u064a\u0642\u064a\u0627 \u0648\u062a\u064a\u0645\u0648\u0631 \u0627\u0644\u0634\u0631\u0642\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0646\u0633\u0651\u0642"},"content":{"rendered":"\n

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\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0648\u0644 2024.\u00a0 \u0648\u0634\u0643\u064e\u0651\u0644\u062a \u0647\u0630\u0647 \u0627\u0644\u0646\u062f\u0648\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0627\u0633\u062a\u0636\u0627\u0641\u0647\u0627 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0631\u0623\u0633 \u0627\u0644\u0623\u062e\u0636\u0631 \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 \u0627\u0644\u062a\u064a \u062a\u0628\u0630\u0644\u0647\u0627 \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\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0646\u0627\u0637\u0642\u0629 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\u0627\u0644\u0645\u062a\u0641\u0634\u0651\u064a\u0629.<\/p>\n","protected":false},"author":376,"featured_media":35289,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4245],"content-tags":[1608,1347,1606,1451],"country":[3992,4250,4103,4104,4105,4106],"region":[1743],"section":[1751],"coauthors":[4153],"class_list":["post-35516","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q2-2025-ar","content-tags-1608","content-tags-1347","content-tags-1606","content-tags-1451","country-angola-ar","country-cape-verde-ar","country-guinea-bissau-ar","country-mozambique-ar","country-sao-tome-and-principe-ar","country-timor-leste-ar","region-1743","section-1751"],"acf":[],"yoast_head":"\n\u062a\u0639\u0632\u064a\u0632 \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0639\u0646\u0641 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0646\u0648\u0639 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0646\u0627\u0637\u0642\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0628\u0631\u062a\u063a\u0627\u0644\u064a\u0629 \u0641\u064a \u0625\u0641\u0631\u064a\u0642\u064a\u0627 \u0648\u062a\u064a\u0645\u0648\u0631 \u0627\u0644\u0634\u0631\u0642\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0646\u0633\u0651\u0642 - 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\/\u062a\u0639\u0632\u064a\u0632-\u0645\u0643\u0627\u0641\u062d\u0629-\u0627\u0644\u0639\u0646\u0641-\u0627\u0644\u0642\u0627\u0626\u0645-\u0639\u0644\u0649-\u0627\u0644\u0646\u0648\u0639-\u0627\u0644\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u0639\u0632\u064a\u0632 \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0639\u0646\u0641 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0646\u0648\u0639 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0641\u064a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0646\u0627\u0637\u0642\u0629 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0628\u0631\u062a\u063a\u0627\u0644\u064a\u0629 \u0641\u064a \u0625\u0641\u0631\u064a\u0642\u064a\u0627 \u0648\u062a\u064a\u0645\u0648\u0631 \u0627\u0644\u0634\u0631\u0642\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0646\u0633\u0651\u0642 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0646\u062c\u062d\u062a \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 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