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\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629). <em>\u0646\u0638\u0627\u0645 \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (\u0628\u0635\u064a\u063a\u062a\u0647 \u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u0628\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 \u0645\/178 \u062a\u0627\u0631\u064a\u062e 2\/12\/1441\u0647\u0640).<\/em> \u0627\u0644\u0631\u064a\u0627\u0636 \u0647\u064a\u0626\u0629 \u0627\u0644\u062e\u0628\u0631\u0627\u0621\u060c 2020.<br><a href=\"https:\/\/laws.boe.gov.sa\/BoeLaws\/Laws\/LawDetails\/5dc538d4-5bbd-4995-8f0c-a9a700f2c88c\/1?utm_source\">https:\/\/laws.boe.gov.sa\/BoeLaws\/Laws\/LawDetails\/5dc538d4-5bbd-4995-8f0c-a9a700f2c88c\/1?utm_source<\/a>.<\/li>\n\n\n\n<li>\u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 (\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629). \u0643\u062a\u064a\u0628 \u062a\u0639\u0631\u064a\u0641\u064a. \u0627\u0644\u0631\u064a\u0627\u0636: \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c 2020. <a href=\"https:\/\/www.gca.gov.sa\/uploads\/documents\/Introductory.brochure.pdf\">https:\/\/www.gca.gov.sa\/uploads\/documents\/Introductory.brochure.pdf<\/a><\/li>\n\n\n\n<li>\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 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a). <em>\u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a 10: \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.<\/em> \u0641\u064a\u064a\u0646\u0627: \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c 2019.<br><a href=\"https:\/\/www.intosai.org\/fileadmin\/downloads\/documents\/open_access\/INT_P_1_u_P_10\/INTOSAI_P_10_ar_2019.pdf\">https:\/\/www.intosai.org\/fileadmin\/downloads\/documents\/open_access\/INT_P_1_u_P_10\/INTOSAI_P_10_ar_2019.pdf<\/a>&nbsp;<\/li>\n<\/ol>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"680\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Strengthening-SAI-Independence-Global-Progress-and-the-Saudi-Experience-1-1024x680.png\" alt=\"\" class=\"wp-image-38624\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Strengthening-SAI-Independence-Global-Progress-and-the-Saudi-Experience-1-1024x680.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Strengthening-SAI-Independence-Global-Progress-and-the-Saudi-Experience-1-300x199.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Strengthening-SAI-Independence-Global-Progress-and-the-Saudi-Experience-1-768x510.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Strengthening-SAI-Independence-Global-Progress-and-the-Saudi-Experience-1-1320x876.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Strengthening-SAI-Independence-Global-Progress-and-the-Saudi-Experience-1-193x128.png 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Strengthening-SAI-Independence-Global-Progress-and-the-Saudi-Experience-1-310x206.png 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Strengthening-SAI-Independence-Global-Progress-and-the-Saudi-Experience-1-467x310.png 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Strengthening-SAI-Independence-Global-Progress-and-the-Saudi-Experience-1-426x282.png 426w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Strengthening-SAI-Independence-Global-Progress-and-the-Saudi-Experience-1.png 1326w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0645\u0624\u0644\u0641\u0629\u060c \u0627\u0644\u0633\u064a\u062f\u0629 \u0623\u0631\u064a\u062c \u0645\u0648\u0633\u0649 \u0627\u0644\u062c\u062d\u0627\u0646\u064a. \u0627\u0644\u0645\u0635\u062f\u0631: \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0624\u062f\u0651\u064a \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 \u062f\u0648\u0631\u0627\u064b \u0645\u062d\u0648\u0631\u064a\u0627\u064b \u0641\u064a \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u0636\u0645\u0627\u0646 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u0645\u0646 \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u062f\u0648\u0631 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0639\u0646 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0631\u0651\u0631\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0633\u0645\u062d \u0644\u0647\u0627 \u0628\u0625\u062a\u0645\u0627\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0648\u0635\u062f\u0642\u064a\u0651\u0629. \u0648\u0643\u0645\u0627 \u0623\u0643\u0651\u062f\u062a \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c \u062a\u0639\u0645\u0644 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0639\u0644\u0649 \u0646\u062d\u0648 \u0623\u0643\u062b\u0631 \u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0645\u062d\u0645\u064a\u0651\u0629 \u0645\u0646 \u0627\u0644\u062a\u062f\u062e\u0651\u0644\u060c \u0645\u0645\u0627 \u064a\u0633\u0645\u062d \u0644\u0647\u0627 \u0628\u0648\u0636\u0639 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629\u060c \u0648\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629\u060c \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0645\u0646 \u062f\u0648\u0646 \u0642\u064a\u0648\u062f (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c 2019). \u0648\u0645\u0646 \u0634\u0623\u0646 \u0627\u0644\u0646\u0641\u0648\u0630 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u060c \u0648\u0627\u0644\u0642\u064a\u0648\u062f \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\u060c \u0648\u0627\u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0633\u0651\u062c\u0644\u0627\u062a\u060c \u0623\u0646 \u062a\u0642\u0648\u0651\u0636 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u062b\u0642\u0629 \u0627\u0644\u062c\u0645\u0647\u0648\u0631. \u0648\u064a\u062a\u0646\u0627\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u0646\u062c\u062d \u0628\u0647\u0627 \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u063a\u0644\u0651\u0628 \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0623\u0637\u0631 \u0646\u0638\u0627\u0645\u064a\u0629 \u0642\u0648\u064a\u0651\u0629 \u0648\u062a\u0646\u0641\u064a\u0630 \u0645\u0646\u0636\u0628\u0637\u060c \u0648\u062a\u0642\u062f\u064a\u0645 \u0645\u0631\u0626\u064a\u0651\u0627\u062a \u0639\u0645\u0644\u064a\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0639\u062a\u0645\u062f\u0647\u0627 \u0623\u062c\u0647\u0632\u0629 \u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u064a\u0627 \u0623\u062e\u0631\u0649 \u0644\u062a\u0642\u0648\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u062a\u0627\u0644\u064a\u0627\u064b \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u062b\u0642\u0629 \u0627\u0644\u062c\u0645\u0647\u0648\u0631.<\/p>\n","protected":false},"author":411,"featured_media":38614,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4380],"content-tags":[1416,1585],"country":[3007],"region":[880,1744],"section":[1749],"coauthors":[4405],"class_list":["post-38632","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2025-ar","content-tags-1416","content-tags-1585","country-saudi-arabia-ar","region-asosai-ar","region-1744","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\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 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content=\"\u062a\u0639\u0632\u064a\u0632 \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\u062f\u0651\u0645 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0648\u0627\u0644\u062a\u062c\u0631\u0628\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u062a\u0624\u062f\u0651\u064a \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 \u062f\u0648\u0631\u0627\u064b \u0645\u062d\u0648\u0631\u064a\u0627\u064b \u0641\u064a \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f 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