{"id":38807,"date":"2026-03-03T14:26:00","date_gmt":"2026-03-03T19:26:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=38807"},"modified":"2026-03-06T15:44:37","modified_gmt":"2026-03-06T20:44:37","slug":"%d8%ab%d9%84%d8%a7%d8%ab%d8%a9-%d9%85%d9%81%d8%a7%d9%87%d9%8a%d9%85-%d8%ae%d8%a7%d8%b7%d8%a6%d8%a9-%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%d8%a3","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%ab%d9%84%d8%a7%d8%ab%d8%a9-%d9%85%d9%81%d8%a7%d9%87%d9%8a%d9%85-%d8%ae%d8%a7%d8%b7%d8%a6%d8%a9-%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%d8%a3\/","title":{"rendered":"\u062b\u0644\u0627\u062b\u0629 \u0645\u0641\u0627\u0647\u064a\u0645 \u062e\u0627\u0637\u0626\u0629 \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"},"content":{"rendered":"\n

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\n\n\n\n

\u0641\u0646\u0633\u0646\u062a \u0641\u0631\u064a\u063a\u0648\u0646 \u062e\u0628\u064a\u0631 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u064a\u0639\u0645\u0644 \u062d\u0627\u0644\u064a\u0627\u064b \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0643\u0646\u062f\u0627. \u0643\u0627\u0646 \u064a\u0639\u0645\u0644 \u0641\u064a \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u064a\u0646 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a (INTOSAI) \u0641\u064a \u0645\u062f\u063a\u0634\u0642\u0631 \u0641\u064a \u0639\u0627\u0645 2025\u060c \u0639\u0646\u062f\u0645\u0627 \u0643\u064f\u062a\u0628 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644.<\/p>\n\n\n\n

\u062a\u0645\u0651 \u0646\u0634\u0631 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629 \u0641\u064a \u0645\u0648\u0642\u0639 SAI Monitor.<\/a><\/p>\n\n\n\n

\u0627\u0644\u062d\u0648\u0627\u0634\u064a<\/h2>\n\n\n
  1. World Bank.\u00a02021.\u00a0Supreme Audit Institutions Independence Index: 2021 Global Synthesis Report.\u00a0Equitable Growth, Finance and Institutions Insight;.\u00a0\u00a9\u00a0World Bank.\u00a0http:\/\/hdl.handle.net\/10986\/36001\u00a0License:\u00a0CC BY 3.0 IGO<\/a>. \u21a9\ufe0e<\/a><\/li>
  2. \u00a0\u0645\u0642\u0627\u0628\u0644\u0629 \u0639\u0628\u0631 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0645\u0639 \u0627\u0644\u0645\u0624\u0644\u0641. \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0644\u062c\u0646\u0648\u0628 \u0625\u0641\u0631\u064a\u0642\u064a\u0627. 23 \u064a\u0648\u0644\u064a\u0648\/\u062a\u0645\u0648\u0632 2025. \u0645\u064f\u0646\u0650\u062d\u064e \u0627\u0644\u0625\u0630\u0646 \u0628\u0646\u0634\u0631 \u0627\u0644\u0645\u0642\u0627\u0644 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0641\u064a 25 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2025. \u21a9\ufe0e<\/a><\/li>
  3. \u00a0\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629. 2021. \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\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \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. 17 \u0635\u0641\u062d\u0629. \u21a9\ufe0e<\/a><\/li>
  4. De Jager, Herman. Editorial: The Auditor General. Auditing SA. Summer 2006\/7. \u0627\u0644\u0631\u0627\u0628\u0637 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a: https:\/\/repository.up.ac.za\/server\/api\/core\/bitstreams\/3c9125f2-f7e9-480f-8f75-c71ea6df53e6\/content<\/a> \u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"

    \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0647\u064a \u0645\u0627 \u062a\u062d\u062a\u0627\u062c\u0647 \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 \u0623\u062c\u0644 \u0627\u0644\u0627\u0636\u0637\u0644\u0627\u0639 \u0628\u062f\u0648\u0631\u0647\u0627 \u0627\u0644\u062d\u064a\u0648\u064a \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629. \u063a\u064a\u0631 \u0623\u0646\u0651\u064e \u0627\u0644\u062a\u062f\u062e\u0644 \u0627\u0644\u0633\u064a\u0627\u0633\u064a \u0643\u062b\u064a\u0631\u0627\u064b \u0645\u0627 \u064a\u0639\u0631\u0636\u0647\u0627 \u0644\u0644\u062e\u0637\u0631. \u0641\u0645\u0627 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u0623\u0643\u062b\u0631 \u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0644\u062d\u0645\u0627\u064a\u062a\u0647\u0627\u061f \u062a\u0634\u064a\u0631 \u0627\u0644\u0623\u0628\u062d\u0627\u062b \u0625\u0644\u0649 \u0627\u062d\u062a\u0645\u0627\u0644 \u0648\u062c\u0648\u062f \u0628\u0639\u0636 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u062e\u0627\u0637\u0626\u0629 \u0628\u0634\u0623\u0646 \u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u062d\u064a\u0648\u064a.<\/p>\n","protected":false},"author":117,"featured_media":38800,"template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"World Bank.\u00a02021.\u00a0Supreme Audit Institutions Independence Index: 2021 Global Synthesis Report.\u00a0Equitable Growth, Finance and Institutions Insight;.\u00a0\u00a9\u00a0World Bank.\u00a0http:\/\/hdl.handle.net\/10986\/36001\u00a0License:\u00a0CC BY 3.0 IGO<\/a>.\",\"id\":\"7a37e3a9-89c2-453f-9a4e-93c77ea842e7\"},{\"content\":\"\u00a0\u0645\u0642\u0627\u0628\u0644\u0629 \u0639\u0628\u0631 \u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0645\u0639 \u0627\u0644\u0645\u0624\u0644\u0641. \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0644\u062c\u0646\u0648\u0628 \u0625\u0641\u0631\u064a\u0642\u064a\u0627. 23 \u064a\u0648\u0644\u064a\u0648\/\u062a\u0645\u0648\u0632 2025. \u0645\u064f\u0646\u0650\u062d\u064e \u0627\u0644\u0625\u0630\u0646 \u0628\u0646\u0634\u0631 \u0627\u0644\u0645\u0642\u0627\u0644 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0641\u064a 25 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2025.\",\"id\":\"2d6acf33-8b8d-4608-9d67-5a854be9cca3\"},{\"content\":\"\u00a0\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629. 2021. \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\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a \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. 17 \u0635\u0641\u062d\u0629.\",\"id\":\"0345409b-1412-4a96-a910-33fc7f786e4f\"},{\"content\":\"De Jager, Herman. Editorial: The Auditor General. Auditing SA. Summer 2006\/7. \u0627\u0644\u0631\u0627\u0628\u0637 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a: https:\/\/repository.up.ac.za\/server\/api\/core\/bitstreams\/3c9125f2-f7e9-480f-8f75-c71ea6df53e6\/content<\/a>\",\"id\":\"45b8d41d-9d6c-4ddf-adc8-e7f0ad6bb42f\"}]"},"journal-categories":[4380],"content-tags":[1416,1585],"country":[2993],"region":[],"section":[1749],"coauthors":[3514],"class_list":["post-38807","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2025-ar","content-tags-1416","content-tags-1585","country-canada-5-ar","section-1749"],"acf":[],"yoast_head":"\n\u062b\u0644\u0627\u062b\u0629 \u0645\u0641\u0627\u0647\u064a\u0645 \u062e\u0627\u0637\u0626\u0629 \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 - 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\/\u062b\u0644\u0627\u062b\u0629-\u0645\u0641\u0627\u0647\u064a\u0645-\u062e\u0627\u0637\u0626\u0629-\u0628\u0634\u0623\u0646-\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629-\u0627\u0644\u0623\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062b\u0644\u0627\u062b\u0629 \u0645\u0641\u0627\u0647\u064a\u0645 \u062e\u0627\u0637\u0626\u0629 \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 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