{"id":38943,"date":"2026-03-04T11:57:19","date_gmt":"2026-03-04T16:57:19","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=38943"},"modified":"2026-03-09T11:55:50","modified_gmt":"2026-03-09T15:55:50","slug":"a-journey-of-institutional-development-towards-the-creation-of-a-truly-specialized-and-independent-sai-how-mozambiques-sai-became-a-benchmark-in-specialized-audits-and-its-prospects","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/a-journey-of-institutional-development-towards-the-creation-of-a-truly-specialized-and-independent-sai-how-mozambiques-sai-became-a-benchmark-in-specialized-audits-and-its-prospects\/","title":{"rendered":"\u0631\u062d\u0644\u0629 \u062a\u0637\u0648\u064a\u0631 \u0645\u0624\u0633\u0651\u0633\u064a \u0646\u062d\u0648 \u0625\u0646\u0634\u0627\u0621 \u062c\u0647\u0627\u0632 \u0623\u0639\u0644\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 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\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0646 35 \u0639\u0645\u0644\u064a\u0629 \u0623\u064f\u062c\u0631\u064a\u062a \u0641\u064a \u0639\u0627\u0645 2006 \u0625\u0644\u0649 600 \u0639\u0645\u0644\u064a\u0629 \u0641\u064a \u0639\u0627\u0645 2010. \u0648\u062d\u062a\u0649 \u062a\u0627\u0631\u064a\u062e\u0647\u060c \u0623\u062c\u0631\u062a \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0645\u0627 \u064a\u0632\u064a\u062f \u0639\u0646 8,000 \u0639\u0645\u0644\u064a\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u0646\u0630 \u0639\u0627\u0645 2006.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"652\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/First-District-Audits-in-2007-002-1024x652.png\" alt=\"\" class=\"wp-image-38923\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/First-District-Audits-in-2007-002-1024x652.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/First-District-Audits-in-2007-002-300x191.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/First-District-Audits-in-2007-002-768x489.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/First-District-Audits-in-2007-002-1536x978.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/First-District-Audits-in-2007-002-2048x1304.png 2048w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/First-District-Audits-in-2007-002-1320x840.png 1320w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0623\u0648\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0623\u062c\u0631\u064a\u062a \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a \u0639\u0644\u0649 \u0636\u0648\u0621 \u0627\u0644\u0634\u0645\u0648\u0639\u060c \u0645\u0645\u0627 \u064a\u0648\u0636\u062d 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https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/First-District-Audits-in-2007-Large-1-300x225.jpeg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/First-District-Audits-in-2007-Large-1-768x575.jpeg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/First-District-Audits-in-2007-Large-1.jpeg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0623\u0648\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0623\u062c\u0631\u064a\u062a \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0637\u0639\u0627\u062a \u0639\u0644\u0649 \u0636\u0648\u0621 \u0627\u0644\u0634\u0645\u0648\u0639\u060c \u0645\u0645\u0627 \u064a\u0648\u0636\u062d \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0635\u0639\u0628\u0629 \u0627\u0644\u062a\u064a \u0648\u0627\u062c\u0647\u0647\u0627 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 (\u0645\u062b\u0644 \u0645\u062d\u062f\u0648\u062f\u064a\u0629 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