{"id":38485,"date":"2026-03-03T14:52:13","date_gmt":"2026-03-03T19:52:13","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=38485"},"modified":"2026-03-11T23:19:05","modified_gmt":"2026-03-12T03:19:05","slug":"%d9%85%d8%b3%d8%a7%d8%b1-%d8%a7%d9%84%d8%ac%d9%87%d8%a7%d8%b2-%d8%a7%d9%84%d8%a3%d8%b9%d9%84%d9%89-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d9%88%d8%a7","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d9%85%d8%b3%d8%a7%d8%b1-%d8%a7%d9%84%d8%ac%d9%87%d8%a7%d8%b2-%d8%a7%d9%84%d8%a3%d8%b9%d9%84%d9%89-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-%d9%88%d8%a7\/","title":{"rendered":"\u0645\u0633\u0627\u0631 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \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 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u0644\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629"},"content":{"rendered":"\n

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\u0625\u0631\u0633\u0627\u0621 \u0639\u0644\u0627\u0642\u0627\u062a \u0628\u0646\u0651\u0627\u0621\u0629 \u0645\u0639 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0623\u062e\u0631\u0649\u060c \u0645\u0645\u0627 \u064a\u0632\u064a\u062f \u0645\u0646 \u0634\u0631\u0639\u064a\u062a\u0647\u0627 \u0648\u064a\u064f\u0633\u0647\u0651\u0644 \u062a\u0637\u0628\u064a\u0642 \u0645\u0627 \u062a\u0648\u0635\u0651\u0644\u062a \u0625\u0644\u064a\u0647. \u0631\u0627\u0628\u0639\u0627\u064b\u060c \u064a\u0624\u062f\u0651\u064a \u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a \u062f\u0648\u0631\u0627\u064b \u0645\u062a\u0632\u0627\u064a\u062f\u0627\u064b \u0641\u064a \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0648\u0623\u062e\u064a\u0631\u0627\u064b\u060c \u064a\u0646\u0628\u063a\u064a \u0641\u0647\u0645 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0623\u0646\u0651\u0647\u0627 \u0639\u0645\u0644\u064a\u0629 \u0645\u0633\u062a\u0645\u0631\u0629 \u0648\u0644\u064a\u0633\u062a \u063a\u0627\u064a\u0629 \u0628\u062d\u062f \u0630\u0627\u062a\u0647\u0627. \u0641\u0647\u064a \u062a\u062a\u0637\u0644\u0651\u0628 \u064a\u0642\u0638\u0629 \u062f\u0627\u0626\u0645\u0629\u060c \u0648\u062a\u0643\u064a\u0651\u0641\u0627\u064b\u060c \u0648\u062a\u0639\u0632\u064a\u0632\u0627\u064b \u0641\u064a \u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u062f\u064a\u0646\u0627\u0645\u064a\u0643\u064a\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u062a\u063a\u064a\u0651\u0631\u0629.<\/p>\n\n\n\n

\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/strong><\/h2>\n\n\n\n

\u0628\u0639\u062f \u0645\u0631\u0648\u0631 \u0645\u0627 \u064a\u0642\u0627\u0631\u0628 \u062e\u0645\u0633\u0629 \u0639\u0642\u0648\u062f \u0639\u0644\u0649 \u0625\u0639\u0644\u0627\u0646 \u0644\u064a\u0645\u0627\u060c \u0644\u0627 \u064a\u0632\u0627\u0644 \u0645\u0628\u062f\u0623 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 \u0623\u0633\u0627\u0633\u064a\u0627\u064b \u0644\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0641\u0639\u0651\u0627\u0644\u0629. \u0648\u062a\u064f\u0638\u0647\u0631 \u062a\u062c\u0631\u0628\u0629 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a \u0623\u0646\u0651\u0647 \u0641\u064a \u062d\u064a\u0646 \u062a\u0648\u0641\u0651\u0631 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0623\u0633\u0627\u0633\u0627\u064b \u0645\u062a\u064a\u0646\u0627\u064b\u060c \u064a\u062a\u0637\u0644\u0651\u0628 \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0639\u0645\u0644\u064a \u0644\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0634\u0627\u0645\u0644\u0629. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u0645\u0628\u0630\u0648\u0644\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u0648\u0638\u064a\u0641\u060c \u0648\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0627\u0628\u0639\u0629\u060c \u0646\u062c\u062d \u0627\u0644\u062c\u0647\u0627\u0632 \u0641\u064a \u062a\u0631\u0633\u064a\u062e \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0641\u0639\u0644\u064a\u0651\u0629. \u0648\u0644\u0645 \u062a\u0639\u0632\u0651\u0632 \u0647\u0630\u0647 \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0635\u062f\u0642\u064a\u062a\u0647 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u0633\u0627\u0647\u0645\u062a \u0623\u064a\u0636\u0627\u064b \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0627\u0644\u0645\u062a\u0645\u062b\u0651\u0644 \u0641\u064a \u062a\u0642\u0648\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0633\u0627\u062f\u0633 \u0639\u0634\u0631 \u0645\u0646 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629. \u0641\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629\u060c \u0643\u0645\u0627 \u064a\u062a\u0651\u0636\u062d \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062d\u0627\u0644\u0629\u060c \u0647\u064a \u0645\u0628\u062f\u0623 \u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0645\u0645\u0627\u0631\u0633\u0629 \u0645\u0624\u0633\u0651\u0633\u064a\u0629 \u0642\u0627\u0626\u0645\u0629 \u064a\u062c\u0628 \u062d\u0645\u0627\u064a\u062a\u0647\u0627 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0644\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n\n\n\n

\n\n\n\n

\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/h2>\n\n\n\n
    \n
  1. INTOSAI. (1977). The Lima Declaration of Guidelines on Auditing Precepts. International Organization of Supreme Audit Institutions.<\/li>\n\n\n\n
  2. \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c (1977). \u0625\u0639\u0644\u0627\u0646 \u0644\u064a\u0645\u0627 \u062d\u0648\u0644 \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629<\/em>\u060c \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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.<\/li>\n\n\n\n
  3. INTOSAI. (2007). Mexico Declaration on SAI Independence (INTOSAI-P 10). International Organization of Supreme Audit Institutions.<\/li>\n\n\n\n
  4. \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c (2007). \u0625\u0639\u0644\u0627\u0646 \u0645\u0643\u0633\u064a\u0643\u0648 \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 (\u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a 10)<\/em>\u060c \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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.<\/li>\n\n\n\n
  5. Nurosidah, Sherlita. (2024). Unveiling Challenges: Auditing Small Islands in the Indonesian Archipelago. International Journal of Government Auditing.<\/li>\n\n\n\n
  6. \u0634\u064a\u0631\u0644\u064a\u062a\u0627 \u0646\u0648\u0631\u0648\u0633\u064a\u062f\u0627 \u060c (2024) \u0625\u0645\u0627\u0637\u0629 \u0627\u0644\u0644\u062b\u0627\u0645 \u0639\u0646 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a: \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u0632\u0631 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u0623\u0631\u062e\u0628\u064a\u0644 \u0627\u0644\u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u060c \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629<\/li>\n\n\n\n
  7. Republic of Indonesia. (2004). Law No. 15 of 2004 on State Audit.<\/li>\n\n\n\n
  8. \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627. (2004). \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 15 \u0644\u0639\u0627\u0645 2004 \u0628\u0634\u0623\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u0629<\/em>.<\/li>\n\n\n\n
  9. Republic of Indonesia. (2006). Law No. 15 of 2006 on the Audit Board of the Republic of Indonesia.<\/li>\n\n\n\n
  10. \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627. (2006). \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 15 \u0644\u0639\u0627\u0645 2006 \u0628\u0634\u0623\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627<\/em>.<\/li>\n\n\n\n
  11. United Nations. (2015). Transforming our world: The 2030 Agenda for Sustainable Development. Resolution adopted by the UN General Assembly, A\/RES\/70\/1.<\/li>\n\n\n\n
  12. \u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c (2015)\u060c \u062a\u062d\u0648\u064a\u0644 \u0639\u0627\u0644\u0645\u0646\u0627: \u062e\u0637\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0644\u0639\u0627\u0645 2030. \u0642\u0631\u0627\u0631 \u0627\u0639\u062a\u0645\u062f\u062a\u0647 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0627\u0644\u0642\u0631\u0627\u0631 A\/RES\/70\/1.<\/li>\n\n\n\n
  13. World Bank. (2021). Supreme Audit Institutions Independence Index (InSAI): Global SAI Independence Report. Washington, DC: World Bank.<\/li>\n\n\n\n
  14. \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u062f\u0648\u0644\u064a\u060c (2021)\u060c \u0645\u0624\u0634\u0631 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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: \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062c\u0645\u064a\u0639\u064a \u0627\u0644\u0634\u0627\u0645\u0644 \u0644\u0639\u0627\u0645 2021\u060c \u0648\u0627\u0634\u0646\u0637\u0646 \u0627\u0644\u0639\u0627\u0635\u0645\u0629\u060c \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u062f\u0648\u0644\u064a.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    \u0637\u0627\u0644\u0645\u0627 \u0627\u0639\u062a\u064f\u0628\u0631\u062a \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 \u0645\u0628\u062f\u0623\u064b \u0623\u0633\u0627\u0633\u064a\u0627\u064b \u0644\u0636\u0645\u0627\u0646 \u0635\u062f\u0642\u064a\u0651\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0641\u0639\u0627\u0644\u064a\u0651\u062a\u0647\u0627. \u0641\u0645\u0646\u0630 \u0627\u0639\u062a\u0645\u0627\u062f \u0625\u0639\u0644\u0627\u0646 \u0644\u064a\u0645\u0627 \u0641\u064a \u0639\u0627\u0645 1977\u060c \u0643\u0627\u0646 \u0627\u0644\u0625\u062c\u0645\u0627\u0639 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0648\u0627\u0636\u062d\u0627\u064b \u0639\u0644\u0649 \u0623\u0646\u064e\u0651 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0644\u0627 \u062a\u0633\u062a\u0637\u064a\u0639 \u0623\u062f\u0627\u0621 \u0645\u0647\u0627\u0645\u0647\u0627 \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0628\u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u062f\u0648\u0646 \u062f\u0631\u062c\u0629 \u0639\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629\u060c \u0633\u0648\u0627\u0621\u064b \u0643\u0627\u0646 \u0630\u0644\u0643 \u0645\u0636\u0645\u0648\u0646\u0627\u064b \u0631\u0633\u0645\u064a\u0627\u064b \u0623\u0648 \u062a\u062a\u0645 \u0645\u0645\u0627\u0631\u0633\u062a\u0647 \u0639\u0645\u0644\u064a\u0627\u064b. \u0648\u0644\u0627 \u064a\u0642\u062a\u0635\u0631 \u062f\u0648\u0631 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u062a\u0642\u0646\u064a \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u064a\u062d\u0645\u0644 \u0623\u064a\u0636\u0627\u064b \u062f\u0644\u0627\u0644\u0629 \u0645\u0639\u064a\u0627\u0631\u064a\u0629\u060c \u0625\u0630 \u064a\u064f\u0639\u0632\u0651\u0632 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u060c \u0648\u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0623\u0648\u0633\u0639 \u0627\u0644\u0645\u062a\u0645\u062b\u0651\u0644 \u0641\u064a \u062a\u0642\u0648\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a\u060c \u0643\u0645\u0627 \u0647\u0648 \u0645\u0644\u062d\u0648\u0638 \u0641\u064a \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0644\u0627\u0633\u064a\u0645\u0627 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0633\u0627\u062f\u0633 \u0639\u0634\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642 \u0628\u0627\u0644\u0633\u0644\u0627\u0645 \u0648\u0627\u0644\u0639\u062f\u0644 \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0627\u0644\u0642\u0648\u064a\u0629.<\/p>\n","protected":false},"author":405,"featured_media":38480,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4380],"content-tags":[4390,1416,1585],"country":[2852],"region":[2942],"section":[1749],"coauthors":[4399,3846,3729],"class_list":["post-38485","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2025-ar","content-tags-sai-legal-framework-ar","content-tags-1416","content-tags-1585","country-indonesia-ar","region-asosai-de-ar","section-1749"],"acf":[],"yoast_head":"\n\u0645\u0633\u0627\u0631 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \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 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u0644\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\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\/\u0645\u0633\u0627\u0631-\u0627\u0644\u062c\u0647\u0627\u0632-\u0627\u0644\u0623\u0639\u0644\u0649-\u0644\u0644\u0631\u0642\u0627\u0628\u0629-\u0627\u0644\u0645\u0627\u0644\u064a\u0629-\u0648\u0627\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0645\u0633\u0627\u0631 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \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 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u0644\u0644\u0645\u062d\u0627\u0641\u0638\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0637\u0627\u0644\u0645\u0627 \u0627\u0639\u062a\u064f\u0628\u0631\u062a \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 \u0645\u0628\u062f\u0623\u064b \u0623\u0633\u0627\u0633\u064a\u0627\u064b \u0644\u0636\u0645\u0627\u0646 \u0635\u062f\u0642\u064a\u0651\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0641\u0639\u0627\u0644\u064a\u0651\u062a\u0647\u0627. \u0641\u0645\u0646\u0630 \u0627\u0639\u062a\u0645\u0627\u062f \u0625\u0639\u0644\u0627\u0646 \u0644\u064a\u0645\u0627 \u0641\u064a \u0639\u0627\u0645 1977\u060c \u0643\u0627\u0646 \u0627\u0644\u0625\u062c\u0645\u0627\u0639 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0648\u0627\u0636\u062d\u0627\u064b \u0639\u0644\u0649 \u0623\u0646\u064e\u0651 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0644\u0627 \u062a\u0633\u062a\u0637\u064a\u0639 \u0623\u062f\u0627\u0621 \u0645\u0647\u0627\u0645\u0647\u0627 \u0627\u0644\u0631\u0642\u0627\u0628\u064a\u0629 \u0628\u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u062f\u0648\u0646 \u062f\u0631\u062c\u0629 \u0639\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629\u060c \u0633\u0648\u0627\u0621\u064b \u0643\u0627\u0646 \u0630\u0644\u0643 \u0645\u0636\u0645\u0648\u0646\u0627\u064b \u0631\u0633\u0645\u064a\u0627\u064b \u0623\u0648 \u062a\u062a\u0645 \u0645\u0645\u0627\u0631\u0633\u062a\u0647 \u0639\u0645\u0644\u064a\u0627\u064b. \u0648\u0644\u0627 \u064a\u0642\u062a\u0635\u0631 \u062f\u0648\u0631 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062c\u0627\u0646\u0628 \u0627\u0644\u062a\u0642\u0646\u064a \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u064a\u062d\u0645\u0644 \u0623\u064a\u0636\u0627\u064b \u062f\u0644\u0627\u0644\u0629 \u0645\u0639\u064a\u0627\u0631\u064a\u0629\u060c \u0625\u0630 \u064a\u064f\u0639\u0632\u0651\u0632 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u060c \u0648\u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0623\u0648\u0633\u0639 \u0627\u0644\u0645\u062a\u0645\u062b\u0651\u0644 \u0641\u064a \u062a\u0642\u0648\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a\u060c \u0643\u0645\u0627 \u0647\u0648 \u0645\u0644\u062d\u0648\u0638 \u0641\u064a \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0644\u0627\u0633\u064a\u0645\u0627 \u0627\u0644\u0647\u062f\u0641 \u0627\u0644\u0633\u0627\u062f\u0633 \u0639\u0634\u0631 \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642 \u0628\u0627\u0644\u0633\u0644\u0627\u0645 \u0648\u0627\u0644\u0639\u062f\u0644 \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0627\u0644\u0642\u0648\u064a\u0629.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/\u0645\u0633\u0627\u0631-\u0627\u0644\u062c\u0647\u0627\u0632-\u0627\u0644\u0623\u0639\u0644\u0649-\u0644\u0644\u0631\u0642\u0627\u0628\u0629-\u0627\u0644\u0645\u0627\u0644\u064a\u0629-\u0648\u0627\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-12T03:19:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-SAI-Indonesias-Pathway-to-Safeguarding-Independence.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1326\" \/>\n\t<meta property=\"og:image:height\" content=\"880\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"7 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"R. 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