{"id":36346,"date":"2019-07-30T08:00:16","date_gmt":"2019-07-30T12:00:16","guid":{"rendered":"https:\/\/intosaijournal.org\/journal-entry\/%d8%aa%d9%86%d9%85%d9%8a%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d8%a7%d8%af%d8%a7%d8%aa-%d8%a7%d9%84%d8%b4%d8%a7%d8%a8%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d9%87%d9%8a%d8%a6%d8%a9-%d8%a7%d9%84%d8%b3%d8%b9%d9%88\/"},"modified":"2025-08-21T21:31:14","modified_gmt":"2025-08-22T01:31:14","slug":"%d8%aa%d9%86%d9%85%d9%8a%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d8%a7%d8%af%d8%a7%d8%aa-%d8%a7%d9%84%d8%b4%d8%a7%d8%a8%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d9%87%d9%8a%d8%a6%d8%a9-%d8%a7%d9%84%d8%b3%d8%b9%d9%88","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d9%86%d9%85%d9%8a%d8%a9-%d8%a7%d9%84%d9%82%d9%8a%d8%a7%d8%af%d8%a7%d8%aa-%d8%a7%d9%84%d8%b4%d8%a7%d8%a8%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d9%87%d9%8a%d8%a6%d8%a9-%d8%a7%d9%84%d8%b3%d8%b9%d9%88\/","title":{"rendered":"\u062a\u0646\u0645\u064a\u0629 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\u062a\u0648\u0642\u0639\u0627\u062a \u0645\u062a\u0634\u0627\u0628\u0647\u0629 &#8211; \u0646\u0633\u0639\u0649 \u0625\u0644\u0649 \u0627\u0644\u0646\u0645\u0648 \u0648\u0627\u0644\u062a\u063a\u064a\u064a\u0631. \u0648\u0628\u064a\u0646\u0645\u0627 \u0643\u0646\u0627 \u0646\u0644\u062a\u0642\u064a \u0644\u0644\u0645\u0631\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0641\u064a \u0643\u064a\u0628 \u062a\u0627\u0648\u0646\u060c \u0631\u0628\u0645\u0627 \u0643\u0646\u0627 \u0646\u0623\u0645\u0644 \u0623\u0646 \u0646\u0644\u0645\u0633 \u0627\u0644\u0641\u064a\u0644 \u062a\u0645\u0627\u0645\u0627\u064b \u0643\u0645\u0627 \u062a\u0635\u0648\u0631\u0646\u0627. \u0648\u0644\u0643\u0646\u060c \u0643\u0645\u0627 \u0641\u064a \u0627\u0644\u062d\u0643\u0627\u064a\u0629\u060c \u0643\u0627\u0646 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u0627\u0644\u0622\u062e\u0631\u064a\u0646 \u0623\u0645\u0631\u064b\u0627 \u0623\u0633\u0627\u0633\u064a\u064b\u0627\u060c \u062e\u0627\u0635\u0629 \u0648\u0623\u0646 \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u062a\u0645\u064a\u0644 \u0625\u0644\u0649 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0630\u0627\u062a \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u062d\u062f\u0648\u062f\u0629 \u0648\u062a\u0641\u0633\u064a\u0631\u0627\u062a \u0645\u062a\u062d\u064a\u0632\u0629. \u0623\u0646\u0627 \u0648\u0627\u062b\u0642 \u0645\u0646 \u0645\u0648\u0627\u0635\u0644\u0629 \u0631\u062d\u0644\u0629 &#8220;\u0627\u0644\u0641\u064a\u0644&#8221; \u0645\u0639 \u0632\u0645\u0644\u0627\u0626\u064a \u0648\u0628\u0645\u0633\u0627\u0639\u062f\u0629 \u0648\u062a\u0648\u062c\u064a\u0647 \u0645\u0646 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0642\u0627\u062f\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0644\u0647\u0645\u064a\u0646 \u0644\u0645\u0648\u0627\u0635\u0644\u0629 \u0627\u0633\u062a\u0643\u0634\u0627\u0641 &#8220;\u0627\u0644\u0641\u064a\u0644&#8221; (\u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0648\u0627\u0644\u062a\u062d\u0648\u0644).<\/p>\n<\/blockquote>\n\n<p>-\u0628\u0648\u064a\u0648\u0627\u0646 \u0633\u0648\u060c \u0645\u0631\u0634\u062d \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0634\u0627\u0628\u0629 \u0641\u064a \u0627\u0644\u0635\u064a\u0646<br\/>2019 SAI \u0627\u0644\u0635\u064a\u0646 2019 SAI Young Leader \u0627\u0644\u0645\u0631\u0634\u062d \u0644\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0634\u0627\u0628\u0629<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0639\u0646\u062f\u0645\u0627 \u0643\u0627\u0646 \u0646\u064a\u0644\u0633\u0648\u0646 \u0645\u0627\u0646\u062f\u064a\u0644\u0627 \u0641\u064a \u0627\u0644\u0633\u062c\u0646\u060c \u0643\u0627\u0646 \u064a\u0631\u0639\u0649 \u062d\u062f\u064a\u0642\u062a\u0647 \u0648\u064a\u062a\u062d\u062f\u062b \u0639\u0646 \u0625\u0644\u0642\u0627\u0621 \u0627\u0644\u0628\u0630\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0636 \u0648\u0633\u0642\u064a\u0647\u0627 \u0648\u0645\u0634\u0627\u0647\u062f\u062a\u0647\u0627 \u0648\u0647\u064a \u062a\u0646\u0645\u0648. \u0648\u0628\u0627\u0644\u0645\u062b\u0644\u060c \u0642\u0627\u0645\u062a \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 (IDI) \u0628\u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u0642\u0627\u062f\u0629 \u0627\u0644\u0634\u0628\u0627\u0628 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0642\u064a\u0627\u062f\u0627\u062a \u0627\u0644\u0634\u0627\u0628\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (SYL).  \u0648\u0645\u0639 \u0627\u0646\u062a\u0642\u0627\u0644 \u0647\u0624\u0644\u0627\u0621 \u0627\u0644\u0642\u0627\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0634\u062a\u0644\u0629 \u0625\u0644\u0649 \u0627\u0644\u0634\u062c\u0631\u0629 \u0627\u0644\u064a\u0627\u0646\u0639\u0629\u060c \u0641\u0625\u0646 \u0645\u0628\u0627\u062f\u0631\u0629 &#8220;SYL&#8221;\u060c \u0627\u0644\u062a\u064a \u062f\u062e\u0644\u062a \u0627\u0644\u0622\u0646 \u0641\u064a \u0646\u0633\u062e\u062a\u0647\u0627 \u0627\u0644\u062b\u0627\u0646\u064a\u0629&#8230;<\/p>\n","protected":false},"author":53,"featured_media":6842,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[1696,1709],"content-tags":[1381,1436],"country":[3062,3201,2936,2998,3088,4285],"region":[],"section":[2651],"coauthors":[3332],"class_list":["post-36346","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-1696","journal-categories-1709","content-tags-idi-ar","content-tags-1436","country-china-ar","country-finland-ar","country-norway-5-ar","country-russia-ar","country-south-africa-ar","country-4285","section-2651"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0642\u064a\u0627\u062f\u0627\u062a \u0627\u0644\u0634\u0627\u0628\u0629 \u0641\u064a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0631\u064a\u0627\u0636\u0629: \u0642\u0635\u0629 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644\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\/\u062a\u0646\u0645\u064a\u0629-\u0627\u0644\u0642\u064a\u0627\u062f\u0627\u062a-\u0627\u0644\u0634\u0627\u0628\u0629-\u0641\u064a-\u0627\u0644\u0647\u064a\u0626\u0629-\u0627\u0644\u0633\u0639\u0648\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0642\u064a\u0627\u062f\u0627\u062a \u0627\u0644\u0634\u0627\u0628\u0629 \u0641\u064a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0644\u0631\u064a\u0627\u0636\u0629: \u0642\u0635\u0629 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644\u0629 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0639\u0646\u062f\u0645\u0627 \u0643\u0627\u0646 \u0646\u064a\u0644\u0633\u0648\u0646 \u0645\u0627\u0646\u062f\u064a\u0644\u0627 \u0641\u064a \u0627\u0644\u0633\u062c\u0646\u060c \u0643\u0627\u0646 \u064a\u0631\u0639\u0649 \u062d\u062f\u064a\u0642\u062a\u0647 \u0648\u064a\u062a\u062d\u062f\u062b \u0639\u0646 \u0625\u0644\u0642\u0627\u0621 \u0627\u0644\u0628\u0630\u0648\u0631 \u0639\u0644\u0649 \u0627\u0644\u0623\u0631\u0636 \u0648\u0633\u0642\u064a\u0647\u0627 \u0648\u0645\u0634\u0627\u0647\u062f\u062a\u0647\u0627 \u0648\u0647\u064a \u062a\u0646\u0645\u0648. \u0648\u0628\u0627\u0644\u0645\u062b\u0644\u060c \u0642\u0627\u0645\u062a \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 (IDI) \u0628\u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u0642\u0627\u062f\u0629 \u0627\u0644\u0634\u0628\u0627\u0628 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0642\u064a\u0627\u062f\u0627\u062a \u0627\u0644\u0634\u0627\u0628\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (SYL). \u0648\u0645\u0639 \u0627\u0646\u062a\u0642\u0627\u0644 \u0647\u0624\u0644\u0627\u0621 \u0627\u0644\u0642\u0627\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u064a\u0646 \u0645\u0646 \u0627\u0644\u0634\u062a\u0644\u0629 \u0625\u0644\u0649 \u0627\u0644\u0634\u062c\u0631\u0629 \u0627\u0644\u064a\u0627\u0646\u0639\u0629\u060c \u0641\u0625\u0646 \u0645\u0628\u0627\u062f\u0631\u0629 &quot;SYL&quot;\u060c \u0627\u0644\u062a\u064a \u062f\u062e\u0644\u062a \u0627\u0644\u0622\u0646 \u0641\u064a \u0646\u0633\u062e\u062a\u0647\u0627 \u0627\u0644\u062b\u0627\u0646\u064a\u0629...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/\u062a\u0646\u0645\u064a\u0629-\u0627\u0644\u0642\u064a\u0627\u062f\u0627\u062a-\u0627\u0644\u0634\u0627\u0628\u0629-\u0641\u064a-\u0627\u0644\u0647\u064a\u0626\u0629-\u0627\u0644\u0633\u0639\u0648\/\" \/>\n<meta property=\"og:site_name\" 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