{"id":38583,"date":"2026-03-03T11:43:51","date_gmt":"2026-03-03T16:43:51","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=38583"},"modified":"2026-03-11T22:41:21","modified_gmt":"2026-03-12T02:41:21","slug":"%d9%85%d9%82%d8%a7%d8%b1%d8%a8%d8%a9-%d8%a7%d9%84%d8%a8%d9%86%d9%83-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a-%d8%a8%d8%b4%d8%a3%d9%86-%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d9%85%d9%82%d8%a7%d8%b1%d8%a8%d8%a9-%d8%a7%d9%84%d8%a8%d9%86%d9%83-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a-%d8%a8%d8%b4%d8%a3%d9%86-%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84\/","title":{"rendered":"\u0645\u0642\u0627\u0631\u0628\u0629 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u062f\u0648\u0644\u064a \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 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\u0648\u0627\u0644\u0641\u0639\u0651\u0627\u0644\u0629 \u0648\u0627\u0644\u0645\u0648\u062b\u0648\u0642\u0629 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u062f\u0648\u0644\u064a\u060c (2021). \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0644\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.<br><a href=\"https:\/\/www.worldbank.org\/en\/topic\/governance\/brief\/supreme-audit-institutions-independence-index\">https:\/\/www.worldbank.org\/en\/topic\/governance\/brief\/supreme-audit-institutions-independence-index<\/a>&nbsp;<\/li>\n\n\n\n<li>\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 (2023). \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \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&nbsp; <a href=\"https:\/\/gsr.idi.no\/\">https:\/\/gsr.idi.no\/<\/a><\/li>\n\n\n\n<li>\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). <a href=\"https:\/\/www.issai.org\/pronouncements\/intosai-p-10-mexico-declaration-on-sai-independence\">https:\/\/www.issai.org\/pronouncements\/intosai-p-10-mexico-declaration-on-sai-independence<\/a> \/<\/li>\n\n\n\n<li>\u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c (2015). \u062e\u0637\u0629 \u0639\u0645\u0644 \u0623\u062f\u064a\u0633 \u0623\u0628\u0627\u0628\u0627 \u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u062a\u0646\u0645\u064a\u0629. <a href=\"https:\/\/www.un.org\/esa\/ffd\/ffd3\">https:\/\/www.un.org\/esa\/ffd\/ffd3<\/a> \/<\/li>\n\n\n\n<li>\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629\u060c (2024). \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \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 \u0644\u0642\u0627\u062f\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629. <a href=\"https:\/\/sirc.idi.no\/document-database\/documents\/intosai-publications\/79-resource-kit-on-sai-independence-for-sai-leaders\/file\">https:\/\/sirc.idi.no\/document-database\/documents\/intosai-publications\/79-resource-kit-on-sai-independence-for-sai-leaders\/file<\/a><\/li>\n\n\n\n<li>\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c (2024). \u062a\u0637\u0648\u064a\u0631 \u0645\u0646\u0627\u0647\u062c \u0630\u0627\u062a \u0635\u0644\u0629 \u0648\u0645\u0628\u062a\u0643\u0631\u0629 \u0644\u062f\u0639\u0645 \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\u0631\u0626\u064a\u0651\u0627\u062a \u0622\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0627\u0635\u0631\u0629 \u0627\u0644\u0633\u0631\u064a\u0639\u0629 \u0644\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. &nbsp;<a href=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%b7%d9%88%d9%8a%d8%b1-%d9%85%d9%86%d8%a7%d9%87%d8%ac-%d8%b0%d8%a7%d8%aa-%d8%b5%d9%84%d8%a9-%d9%88%d9%85%d8%a8%d8%aa%d9%83%d8%b1%d8%a9-%d9%84%d8%af%d8%b9%d9%85-%d8%a7%d8%b3%d8%aa%d9%82%d9%84\/\">https:\/\/intosaijournal.org\/journal-entry\/developing-relevant-and-innovative-approaches-to-support-sai-independence-insights-from-the-sai-independence-rapid-advocacy-mechanism-siram\/<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0634\u0643\u0651\u0644 \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 \u062d\u062c\u0631 \u0627\u0644\u0632\u0651\u0627\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629. \u0648\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0642\u0644 \u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u062d\u0633\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u064a\u0631\u0649 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u062f\u0648\u0644\u064a \u0623\u0646\u064e\u0651 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0644\u064a\u0633\u062a \u0645\u062c\u0631\u0651\u062f \u0637\u0645\u0648\u062d \u0642\u0627\u0646\u0648\u0646\u064a \u0623\u0648 \u0641\u0646\u064a\u060c \u0628\u0644 \u0625\u0646\u0651\u0647\u0627 \u062a\u0634\u0643\u0651\u0644 \u0623\u064a\u0636\u0627\u064b \u0636\u0631\u0648\u0631\u0629 \u062a\u0646\u0645\u0648\u064a\u0629. \u0648\u062a\u0642\u0636\u064a \u0645\u0647\u0645\u0651\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0628\u0628\u0646\u0627\u0621 \u0627\u0644\u062b\u0642\u0629 \u0641\u064a \u0627\u0644\u0639\u0645\u0648\u0645\u060c \u0648\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a\u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0644\u0627\u0633\u064a\u0645\u0627 \u0647\u062f\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0631\u0642\u0645 16 \u0628\u0634\u0623\u0646 \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 (\u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c 2015). \u063a\u064a\u0631 \u0623\u0646\u0651\u0647\u0627 \u0644\u0627 \u062a\u0633\u062a\u0637\u064a\u0639 \u0623\u0646 \u062a\u0641\u0639\u0644 \u0647\u0630\u0647 \u0627\u0644\u0623\u0634\u064a\u0627\u0621 \u0625\u0646 \u0644\u0645 \u062a\u0643\u0646 \u0645\u0633\u062a\u0642\u0644\u0629 \u062a\u0645\u0627\u0645\u0627\u064b.<\/p>\n","protected":false},"author":410,"featured_media":38565,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4380],"content-tags":[1416,1585,1644],"country":[],"region":[],"section":[1749],"coauthors":[4404],"class_list":["post-38583","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2025-ar","content-tags-1416","content-tags-1585","content-tags-1644","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>\u0645\u0642\u0627\u0631\u0628\u0629 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u062f\u0648\u0644\u064a \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\u0646 \u062e\u0644\u0627\u0644 \u0645\u0624\u0634\u0631 \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\" 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property=\"og:description\" content=\"\u062a\u0634\u0643\u0651\u0644 \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 \u062d\u062c\u0631 \u0627\u0644\u0632\u0651\u0627\u0648\u064a\u0629 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629. \u0648\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0642\u0644 \u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u062d\u0633\u0646 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