{"id":35538,"date":"2025-07-09T03:04:51","date_gmt":"2025-07-09T07:04:51","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=35538"},"modified":"2025-07-09T03:05:06","modified_gmt":"2025-07-09T07:05:06","slug":"%d8%af%d9%88%d8%b1-%d8%b9%d9%85%d9%84%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%a7%d9%84%d8%ab%d9%82%d8%a7%d9%81%d8%a9-%d8%a7%d9%84%d8%aa%d9%86%d8%b8%d9%8a%d9%85","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%af%d9%88%d8%b1-%d8%b9%d9%85%d9%84%d9%8a%d8%a7%d8%aa-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%a7%d9%84%d8%ab%d9%82%d8%a7%d9%81%d8%a9-%d8%a7%d9%84%d8%aa%d9%86%d8%b8%d9%8a%d9%85\/","title":{"rendered":"\u062f\u0648\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629: 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class=\"wp-block-heading\"><strong>\u0627\u0633\u062a\u0643\u0634\u0627\u0641 \u0623\u0639\u0645\u0627\u0642 \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629:<\/strong><\/h2>\n\n\n\n<p>\u062a\u0642\u0636\u064a \u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0628\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0641\u062c\u0648\u0627\u062a \u0628\u064a\u0646 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629. \u0648\u062a\u0633\u0627\u0639\u062f \u0645\u0642\u0627\u0631\u0646\u0629 \u0625\u062c\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0633\u062d \u0628\u0646\u062a\u0627\u0626\u062c \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0648\u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0627\u062a \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0646\u0627\u0642\u0636\u0627\u062a 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\u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0627\u0644\u0633\u0631\u064a\u0639\u0629 \u0627\u0644\u064a\u0648\u0645\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0634\u0647\u062f \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0648\u0642\u062f\u0631\u062a\u0647\u0645 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u064a\u0651\u0641 \u0648\u0625\u0646\u062a\u0627\u062c\u064a\u062a\u0647\u0645 \u062a\u0642\u0644\u0651\u0628\u0627\u062a \u0643\u0628\u064a\u0631\u0629. \u0648\u0625\u0630\u0627 \u0628\u0642\u064a\u062a \u0647\u0630\u0647 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u063a\u064a\u0631 \u0638\u0627\u0647\u0631\u0629\u060c \u0641\u0625\u0646\u0651\u0647\u0627 \u062a\u0634\u0643\u0650\u0651\u0644 \u062a\u0647\u062f\u064a\u062f\u0627\u064b \u0644\u0644\u0645\u0647\u0645\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0636\u0637\u0644\u0639 \u0628\u0647\u0627 \u0627\u0644\u0623\u062c\u0647\u0632\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0642\u0636\u064a \u0628\u0636\u0645\u0627\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0641\u0639\u0651\u0627\u0644 \u0644\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n","protected":false},"author":375,"featured_media":35280,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4245],"content-tags":[898,1670,1537],"country":[3007],"region":[2942,1744],"section":[2650],"coauthors":[4152],"class_list":["post-35538","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q2-2025-ar","content-tags-stakeholder-engagement-ar","content-tags-1670","content-tags-1537","country-saudi-arabia-ar","region-asosai-de-ar","region-1744","section-2650"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062f\u0648\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u0644\u062a\u0639\u0632\u064a\u0632 \u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u062a\u0646\u0648\u0639 \u0648\u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0648\u0627\u0644\u0634\u0645\u0648\u0644\u064a\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:\/\/www.intosaijournal.org\/ar\/journal-entry\/\u062f\u0648\u0631-\u0639\u0645\u0644\u064a\u0627\u062a-\u0627\u0644\u062a\u062f\u0642\u064a\u0642-\u0641\u064a-\u0627\u0644\u062b\u0642\u0627\u0641\u0629-\u0627\u0644\u062a\u0646\u0638\u064a\u0645\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062f\u0648\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u0644\u062a\u0639\u0632\u064a\u0632 \u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u062a\u0646\u0648\u0639 \u0648\u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0648\u0627\u0644\u0634\u0645\u0648\u0644\u064a\u0629 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0628\u064a\u0646\u0645\u0627 \u062a\u062a\u0637\u0631\u0651\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 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