{"id":37262,"date":"2025-12-11T16:05:00","date_gmt":"2025-12-11T21:05:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=37262"},"modified":"2025-12-11T17:28:05","modified_gmt":"2025-12-11T22:28:05","slug":"%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%a7%d9%84%d9%88%d9%82%d8%aa-%d8%a7%d9%84%d8%ad%d9%82%d9%8a%d9%82%d9%8a-%d8%a3%d8%af%d8%a7%d8%a9-%d9%84%d8%aa%d8%b9%d8%b2%d9%8a%d8%b2-%d8%a7","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%a7%d9%84%d9%88%d9%82%d8%aa-%d8%a7%d9%84%d8%ad%d9%82%d9%8a%d9%82%d9%8a-%d8%a3%d8%af%d8%a7%d8%a9-%d9%84%d8%aa%d8%b9%d8%b2%d9%8a%d8%b2-%d8%a7\/","title":{"rendered":"\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a: \u0623\u062f\u0627\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 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class=\"fn\"><a id=\"b0bbc9e0-b8c6-4093-9da4-45c3fe7ed7e7-link\" href=\"#b0bbc9e0-b8c6-4093-9da4-45c3fe7ed7e7\">1<\/a><\/sup> \u0648\u0623\u0639\u062f\u0651\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0628\u0634\u0623\u0646\u0647\u0627 \u0643\u0644 60 \u064a\u0648\u0645\u0627\u064b\u060c \u0641\u0634\u0643\u0651\u0644\u062a \u0641\u0631\u0642\u0627\u0621 \u0645\u062a\u0639\u062f\u0651\u062f\u0629 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0644\u062a\u062a\u0628\u064f\u0651\u0639 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0648\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0641\u064a 16 \u0648\u0644\u0627\u064a\u0629\u060c \u0648\u062c\u0645\u0639\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0646 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0648\u0639\u0644\u0649 \u0635\u0639\u064a\u062f \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a 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\u0645\u0634\u0627\u0631\u064a\u0639 \u0644\u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u062c\u0644. <a href=\"#b0bbc9e0-b8c6-4093-9da4-45c3fe7ed7e7-link\" aria-label=\"Jump to footnote reference 1\">\u21a9\ufe0e<\/a><\/li><li id=\"aacb65bd-b9fd-42e9-bb34-8534439836fe\">\u00a0\u062f\u0644\u064a\u0644 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u064a \u0631\u0642\u0645 3910<em>\u060c \u0645\u0641\u0627\u0647\u064a\u0645 \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0631\u0642\u0627\u0628\u0629<\/em> <em>\u0627\u0644\u0623\u062f\u0627\u0621\u060c<\/em> 2019. \u062a\u0645\u064e\u0651 \u0627\u0644\u062a\u0646\u0632\u064a\u0644 \u0641\u064a 25 \u0623\u0628\u0631\u064a\u0644\/\u0646\u064a\u0633\u0627\u0646 2025 \u0639\u0644\u0649 <a href=\"https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/GUID-3910-Central-Concepts-for-Performance-Auditing.pdf\">https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/GUID-3910-Central-Concepts-for-Performance-Auditing.pdf<\/a>.\u00a0 <a href=\"#aacb65bd-b9fd-42e9-bb34-8534439836fe-link\" aria-label=\"Jump to footnote reference 2\">\u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>\u064a\u0645\u0643\u0646 \u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0623\u0646 \u062a\u0643\u0645\u0651\u0644 \u0648\u062a\u0636\u064a\u0641 \u0625\u0644\u0649 \u0646\u0637\u0627\u0642 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0630\u064a \u062a\u062a\u0648\u0644\u0651\u0627\u0647 \u062c\u0647\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0648\u0639\u0644\u0649 \u0635\u0639\u064a\u062f 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\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u062f\u0631\u0648\u0633\u0627\u064b \u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u0628\u0634\u0623\u0646 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0628\u0647\u0627 \u0644\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 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0639\u0646 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n","protected":false},"author":387,"featured_media":37256,"template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"\u00a0\u064a\u0634\u064a\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0639\u0627\u0641\u064a \u0625\u0644\u0649\u00a0<a href=\\\"https:\/\/www.google.com\/search?safe=active&amp;sca_esv=f6861048bb8aaca5&amp;cs=0&amp;q=American+Recovery+and+Reinvestment+Act+of+2009&amp;sa=X&amp;ved=2ahUKEwil-ab3pv2MAxXmGFkFHX_TPGkQxccNegQIAhAB&amp;mstk=AUtExfAo9DBgAmdjOQPesxIGVt6LtEvTD9ri6iRMQxBUBHnu-vFQDo1Wv4UyL8OpETct2sf7hi5Cl9mT1_qfQcHgdYuiTp9f4EV4VvBCMdh-sTZHVHjOIxzC9UculF1vT9Sb33s&amp;csui=3\\\"> \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0639\u0627\u0641\u064a \u0648\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0644\u0639\u0627\u0645 2009<\/a>.\u00a0\u0643\u0627\u0646 \u0642\u0627\u0646\u0648\u0646\u0627\u064b 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href=\\\"https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/GUID-3910-Central-Concepts-for-Performance-Auditing.pdf\\\">https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/GUID-3910-Central-Concepts-for-Performance-Auditing.pdf<\/a>.\u00a0\",\"id\":\"aacb65bd-b9fd-42e9-bb34-8534439836fe\"}]"},"journal-categories":[4359],"content-tags":[1360,1527,1511,1410,1438],"country":[3551],"region":[],"section":[1749],"coauthors":[4348],"class_list":["post-37262","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q3-2025-ar","content-tags-1360","content-tags-1527","content-tags-1511","content-tags-1410","content-tags-1438","country-united-states-of-america-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>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0648\u0642\u062a 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