{"id":37121,"date":"2025-12-09T18:00:00","date_gmt":"2025-12-09T23:00:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=37121"},"modified":"2025-12-09T17:57:22","modified_gmt":"2025-12-09T22:57:22","slug":"%d8%aa%d9%82%d9%8a%d9%8a%d9%85-%d9%83%d9%81%d8%a7%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%af%d9%84%d9%91%d8%a9-%d9%88%d9%85%d9%84%d8%a7%d8%a1%d9%85%d8%aa%d9%87%d8%a7-%d9%81%d9%8a-%d8%b9%d9%85%d9%84%d9%8a","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d9%82%d9%8a%d9%8a%d9%85-%d9%83%d9%81%d8%a7%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%af%d9%84%d9%91%d8%a9-%d9%88%d9%85%d9%84%d8%a7%d8%a1%d9%85%d8%aa%d9%87%d8%a7-%d9%81%d9%8a-%d8%b9%d9%85%d9%84%d9%8a\/","title":{"rendered":"\u062a\u0642\u064a\u064a\u0645 \u0643\u0641\u0627\u064a\u0629 \u0627\u0644\u0623\u062f\u0644\u0651\u0629 \u0648\u0645\u0644\u0627\u0621\u0645\u062a\u0647\u0627 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a 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\u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0647\u0627. <a href=\"#6690089f-02e9-4e41-869b-a60c6e45fdb3-link\" aria-label=\"Jump to footnote reference 1\">\u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>\u0645\u0627 \u0645\u0646 \u0634\u0643 \u0641\u064a \u0623\u0646\u064e\u0651 \u0627\u0644\u0623\u062f\u0644\u0629 \u062a\u0634\u0643\u0650\u0651\u0644 \u062d\u062c\u0631 \u0627\u0644\u0632\u0627\u0648\u064a\u0629 \u0627\u0644\u0630\u064a \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u064a\u0647 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0641\u064a \u0625\u062b\u0628\u0627\u062a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u064a \u062a\u0648\u0635\u0644\u0648\u0627 \u0625\u0644\u064a\u0647\u0627 \u0623\u062b\u0646\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a. 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\u0627\u0644\u062a\u064a \u062a\u0634\u0643\u0651\u0644 \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0647\u0627.\",\"id\":\"6690089f-02e9-4e41-869b-a60c6e45fdb3\"}]"},"journal-categories":[4359],"content-tags":[1670,1580],"country":[2896],"region":[2869],"section":[1749],"coauthors":[4346],"class_list":["post-37121","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q3-2025-ar","content-tags-1670","content-tags-1580","country-brazil-5-ar","region-olacefs-de-ar","section-1749"],"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\u0642\u064a\u064a\u0645 \u0643\u0641\u0627\u064a\u0629 \u0627\u0644\u0623\u062f\u0644\u0651\u0629 \u0648\u0645\u0644\u0627\u0621\u0645\u062a\u0647\u0627 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0639\u0646 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0646\u0642\u062f \u0648\u0645\u0643\u0627\u0641\u0626\u0627\u062a \u0627\u0644\u0646\u0642\u062f - 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\u0642\u064a\u064a\u0645-\u0643\u0641\u0627\u064a\u0629-\u0627\u0644\u0623\u062f\u0644\u0651\u0629-\u0648\u0645\u0644\u0627\u0621\u0645\u062a\u0647\u0627-\u0641\u064a-\u0639\u0645\u0644\u064a\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u0642\u064a\u064a\u0645 \u0643\u0641\u0627\u064a\u0629 \u0627\u0644\u0623\u062f\u0644\u0651\u0629 \u0648\u0645\u0644\u0627\u0621\u0645\u062a\u0647\u0627 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0639\u0646 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0646\u0642\u062f \u0648\u0645\u0643\u0627\u0641\u0626\u0627\u062a \u0627\u0644\u0646\u0642\u062f - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0645\u0627 \u0645\u0646 \u0634\u0643 \u0641\u064a \u0623\u0646\u064e\u0651 \u0627\u0644\u0623\u062f\u0644\u0629 \u062a\u0634\u0643\u0650\u0651\u0644 \u062d\u062c\u0631 \u0627\u0644\u0632\u0627\u0648\u064a\u0629 \u0627\u0644\u0630\u064a 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