\u064a\u0647\u062f\u0641 \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0625\u0644\u0649 \u062f\u0631\u0627\u0633\u0629 \u062a\u062c\u0631\u0628\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 (\u0627\u0644\u0645\u0634\u0627\u0631 \u0625\u0644\u064a\u0647\u0627 \u0628\u0640”\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” \u0641\u064a \u0628\u0642\u064a\u0651\u0629 \u0627\u0644\u0645\u0642\u0627\u0644)\u060c \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0641\u0639\u0644\u064a\u0651\u0629 \u0636\u0645\u0646 \u0628\u064a\u0626\u0629 \u0645\u0624\u0633\u0651\u0633\u064a\u0629 \u0648\u0645\u062c\u062a\u0645\u0639\u064a\u0629 \u062a\u062a\u0651\u0633\u0645 \u0628\u0633\u0644\u0633\u0644\u0629 \u0645\u0646 \u0627\u0644\u062a\u062d\u0648\u0651\u0644\u0627\u062a \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u062a\u062d\u0631\u0651\u0643\u0647\u0627 \u0637\u0645\u0648\u062d\u0627\u062a \u0639\u062f\u064a\u062f\u0629. \u0648\u0633\u064a\u062a\u0645\u0651 \u0639\u0631\u0636 \u0647\u0630\u0647 \u0627\u0644\u062a\u062c\u0631\u0628\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062b\u0644\u0627\u062b\u0629 \u0645\u062d\u0627\u0648\u0631 \u0631\u0626\u064a\u0633\u064a\u0629 \u0647\u064a \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u0646\u062c\u0627\u062d\u0647\u0627\u060c \u0648\u062a\u0623\u062b\u064a\u0631 \u062a\u0639\u0632\u064a\u0632 \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0639\u0644\u0649 \u0639\u0645\u0644 \u0627\u0644\u0623\u062c\u0647\u0632\u0629\u060c \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u0642\u0651\u0639\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642\u0629 \u0628\u0647\u0630\u0647 \u0627\u0644\u062a\u062c\u0631\u0628\u0629.<\/p>\n\n\n\n
\u0648\u064a\u0633\u062a\u0646\u062f \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0625\u0644\u0649 \u0625\u0637\u0627\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u0625\u0635\u062f\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0625\u0639\u0644\u0627\u0646 \u0644\u064a\u0645\u0627 (\u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a 1) \u0648\u0625\u0639\u0644\u0627\u0646 \u0645\u0643\u0633\u064a\u0643\u0648 (\u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a 10)\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0645\u0628\u0627\u062f\u0626 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0644\u0645\u0647\u0627\u0645\u0647\u0627 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 (\u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a 50).<\/p>\n\n\n\n
\u0633\u064a\u0627\u0633\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 \u0623\u062c\u0644 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u0639\u0648\u0627\u0645\u0644 \u0646\u062c\u0627\u062d\u0647\u0627<\/h2>\n\n\n\n
\u064a\u0645\u0643\u0646 \u062a\u0644\u062e\u064a\u0635 \u0647\u0630\u0647 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0641\u064a \u0623\u0647\u0645\u0651 \u0639\u0646\u0627\u0635\u0631\u0647\u0627 \u0627\u0644\u062a\u064a \u062a\u062a\u0645\u062b\u0651\u0644 \u0641\u064a \u0627\u0644\u062a\u0637\u0648\u0651\u0631 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a \u0627\u0644\u062a\u0631\u0627\u0643\u0645\u064a\u060c \u0648\u0627\u0644\u0631\u0624\u064a\u0629 \u0627\u0644\u0648\u0627\u0636\u062d\u0629\u060c \u0648\u062a\u0642\u0648\u064a\u0629 \u0645\u0648\u0627\u0631\u062f\u0647\u0627\u060c \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629.<\/p>\n\n\n\n
\u0627\u0644\u0645\u0633\u0627\u0631 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a \u0627\u0644\u062a\u0631\u0627\u0643\u0645\u064a \u0644\u062a\u062d\u0642\u064a\u0642 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629<\/strong><\/h3>\n\n\n\n\u0627\u062a\u0651\u0628\u0639 \u062a\u0623\u0633\u064a\u0633 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0648\u062a\u0642\u0648\u064a\u062a\u0647\u0627 \u0645\u0633\u0627\u0631\u0627\u064b \u062a\u0627\u0631\u064a\u062e\u064a\u0627\u064b \u062a\u0631\u0627\u0643\u0645\u064a\u0627\u064b\u060c \u0645\u0631\u0651 \u0641\u064a\u0647 \u0628\u0623\u0631\u0628\u0639 \u0645\u0631\u0627\u062d\u0644 \u0623\u0633\u0627\u0633\u064a\u0629:<\/p>\n\n\n\n
\n- \u0644\u062c\u0646\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u062a\u0627\u0628\u0639\u0629 \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062d\u062a\u0649 \u0639\u0627\u0645 1978\u060c<\/li>\n\n\n\n
- \u0645\u0624\u0633\u0651\u0633\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0625\u0646\u0651\u0645\u0627 \u0628\u0635\u0644\u0627\u062d\u064a\u0651\u0627\u062a \u0648\u0642\u062f\u0631\u0627\u062a \u0645\u062d\u062f\u0648\u062f\u0629 (1979-1995)\u060c<\/li>\n\n\n\n
- \u0645\u0624\u0633\u0651\u0633\u0629 \u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u062a\u062a\u0645\u062a\u0651\u0639 \u0628\u0635\u0644\u0627\u062d\u064a\u0651\u0627\u062a \u0648\u0627\u0636\u062d\u0629\u060c \u062a\u062f\u0639\u0645\u0647\u0627 \u0623\u062c\u0647\u0632\u0629 \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 \u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0644\u062f\u0639\u0645 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 (2010-1996)\u060c<\/li>\n\n\n\n
- \u062c\u0647\u0627\u0632 \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 \u064a\u0643\u0631\u0651\u0633 \u0627\u0644\u062f\u0633\u062a\u0648\u0631 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u060c \u0648\u062c\u0631\u0649 \u062a\u0648\u0633\u064a\u0639 \u0646\u0637\u0627\u0642 \u0635\u0644\u0627\u062d\u064a\u0651\u0627\u062a\u0647 \u0645\u0646\u0630 \u0639\u0627\u0645 2011 \u0644\u062d\u0645\u0627\u064a\u0629 \u0645\u0628\u0627\u062f\u0626 \u0648\u0642\u064a\u0645 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629. \u0648\u064a\u0643\u0631\u0651\u0633 \u0627\u0644\u062f\u0633\u062a\u0648\u0631 \u0645\u0647\u0645\u0651\u0629 \u0627\u0644\u062c\u0647\u0627\u0632 \u0641\u064a \u062a\u0644\u0642\u0651\u064a \u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0651\u0629 \u0648\u062a\u062a\u0628\u0651\u0639\u0647\u0627 \u0648\u0631\u0635\u062f\u0647\u0627. \u0643\u0645\u0627 \u0623\u064f\u0646\u064a\u0637\u062a \u0628\u0647 \u0645\u0647\u0645\u0651\u0629 \u0627\u0644\u062a\u0635\u062f\u064a\u0642 \u0639\u0644\u0649 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0644\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0639\u0627\u0645 2015.<\/li>\n<\/ol>\n\n\n\n
\u0644\u0630\u0644\u0643\u060c \u0648\u0628\u0641\u0636\u0644 \u0627\u0644\u0625\u0631\u0627\u062f\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0644\u0623\u0639\u0644\u0649 \u0627\u0644\u0633\u0651\u0644\u0637\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f\u060c \u0628\u0627\u062a \u0627\u0644\u062c\u0647\u0627\u0632 \u064a\u062a\u0645\u062a\u0651\u0639 \u0628\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0641\u064a \u0645\u0645\u0627\u0631\u0633\u0629 \u0633\u0644\u0637\u0627\u062a\u0647 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629. \u0648\u064a\u062a\u0648\u0644\u0649 \u0642\u0636\u0627\u0629 \u0645\u0633\u062a\u0642\u0644\u0648\u0646 \u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u0647 \u062a\u062d\u062a \u0625\u0634\u0631\u0627\u0641 \u0631\u0626\u064a\u0633 \u064a\u0639\u064a\u0651\u0646\u0647 \u0627\u0644\u0645\u0644\u0643 \u0628\u0635\u0641\u062a\u0647 \u0631\u0626\u064a\u0633\u0627\u064b \u0644\u0644\u062f\u0648\u0644\u0629. \u0643\u0645\u0627 \u0623\u0646\u0651\u0647 \u062c\u0647\u0627\u0632 \u0645\u0633\u062a\u0642\u0644 \u0639\u0646 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646 \u0648\u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u0648\u062a\u062e\u0636\u0639 \u0644\u0625\u0634\u0631\u0627\u0641\u0647 \u062c\u0645\u064a\u0639 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n\n\n\n
\u062a\u0645\u064a\u0651\u0632\u062a \u0643\u0644\u064c\u0651 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u0628\u0645\u062d\u0637\u0651\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629 \u0648\u062a\u0648\u062c\u0651\u0647\u0627\u062a \u0634\u0643\u0651\u0644\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u062c\u0647\u0627\u0632 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u0623\u062f\u0627\u0626\u0647\u060c \u0643\u0645\u0627 \u0647\u064a \u062d\u0627\u0644 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u062a\u0647 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0641\u062a\u0631\u0629 2022-2026.<\/p>\n\n\n\n
\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u0644\u0628\u0631\u0645\u062c\u0629<\/strong><\/h3>\n\n\n\n\u0633\u0627\u0639\u062f\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 2022-2<\/a><\/sup>2026 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u063a\u0631\u0628\u064a \u0641\u064a \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u0644\u0628\u0631\u0645\u062c\u0629. \u0648\u0636\u0645\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0648\u0627\u0644\u062a\u0643\u0627\u0645\u0644 \u0641\u064a \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0643\u0627\u0641\u0651\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645\u062a\u0651\u0639 \u0628\u0647\u0627 \u0647\u0630\u0627 \u0627\u0644\u062c\u0647\u0627\u0632 \u0628\u0647\u062f\u0641 \u062a\u0639\u0632\u064a\u0632 \u0648\u062d\u0645\u0627\u064a\u0629 \u0645\u0628\u0627\u062f\u0626 \u0648\u0642\u064a\u0645 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629\u060c \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629\u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0623\u062e\u0631\u0649. \u0643\u0645\u0627 \u0639\u0632\u0651\u0632 \u0639\u0645\u0644\u0647 \u0639\u0628\u0631 \u0625\u062f\u0631\u0627\u062c \u0633\u0644\u0633\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\u060c \u0645\u062b\u0644 \u0631\u0635\u062f \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0648\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u062a\u0648\u0636\u064a\u062d \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0628\u0631\u0645\u062c\u0629\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0648\u062d\u0645\u0627\u064a\u062a\u0647 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u063a\u064a\u0631 \u0627\u0644\u0644\u0627\u0626\u0642.<\/p>\n\n\n\n\u0648\u0623\u062e\u0630\u062a \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0627\u062a\u0651\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f \u0648\u0645\u0633\u062a\u0648\u0649 \u0646\u0636\u0648\u062c \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u063a\u0631\u0628\u064a. \u0648\u0643\u0627\u0646 \u0644\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0645\u062e\u062a\u0644\u0641 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629\u060c \u0644\u0627\u0633\u064a\u0651\u0645\u0627 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646\u060c \u062a\u0623\u062b\u064a\u0631 \u0645\u0641\u064a\u062f \u0644\u0646\u0627\u062d\u064a\u0629 \u0641\u0647\u0645 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u062c\u0647\u0627\u0632\u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u062a\u0645\u0643\u064a\u0646\u0647 \u0628\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u062f\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0628\u0634\u0643\u0644 \u0625\u064a\u062c\u0627\u0628\u064a \u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a\u0647. \u0648\u0623\u062f\u0651\u0649 \u0647\u0630\u0627 \u0625\u0644\u0649 \u062c\u0645\u0639 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0639 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0651\u0629.<\/p>\n\n\n\n
\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0648\u0627\u0631\u062f \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<\/strong><\/h3>\n\n\n\n\u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0645\u0631 \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0648\u0627\u0631\u062f\u0647 \u0627\u0644\u0628\u0634\u0631\u064a\u0629\u060c \u0625\u0630 \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u0644\u0643 \u0628\u062a\u0639\u064a\u064a\u0646 \u0642\u0636\u0627\u062a\u0647\u060c \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u0646\u0642\u0644\u0647\u0645 \u0623\u0648 \u0625\u0642\u0627\u0644\u062a\u0647\u0645\u060c \u0648\u064a\u062f\u064a\u0631\u0647\u0645 \u0645\u062c\u0644\u0633 \u062f\u0627\u062e\u0644\u064a \u0645\u0646\u062a\u062e\u0628 \u0639\u0644\u0649 \u0631\u0623\u0633\u0647 \u0631\u0626\u064a\u0633 \u0627\u0644\u0645\u062c\u0644\u0633\u060c \u0648\u0647\u0645 \u0645\u0644\u0632\u0645\u0648\u0646 \u0628\u0645\u062f\u0648\u0646\u0629 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u062a\u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0625\u062d\u062f\u0649 \u0631\u0643\u0627\u0626\u0632\u0647 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629.<\/p>\n\n\n\n
\u0648\u062a\u0645\u0643\u0651\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0645\u0646 \u0632\u064a\u0627\u062f\u0629 \u0645\u0648\u0627\u0631\u062f\u0647 \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0628\u064a\u0646 \u0639\u0627\u0645\u064a 2021 \u06482024 \u0645\u0646 621 \u0625\u0644\u0649 3<\/a><\/sup>738 \u0645\u0648\u0638\u0641\u0627\u064b\u060c \u0628\u0627\u0631\u062a\u0641\u0627\u0639 \u0645\u0642\u062f\u0627\u0631\u0647 20%\u060c \u062d\u064a\u062b \u064a\u0645\u062b\u0651\u0644 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u062c\u0632\u0621\u0627\u064b \u0643\u0628\u064a\u0631\u0627\u064b \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629\u060c \u0628\u0639\u062f\u0645\u0627 \u0627\u0631\u062a\u0641\u0639 \u0639\u062f\u062f\u0647\u0645 \u0645\u0646 338 \u0625\u0644\u0649 412\u060c \u0623\u0648 \u0645\u0627 \u064a\u0642\u0627\u0631\u0628 22%. \u0648\u0634\u0647\u062f \u0639\u0627\u0645 2025 \u0627\u062a\u0651\u062c\u0627\u0647\u0627\u064b \u0645\u0645\u0627\u062b\u0644\u0627\u064b \u0645\u0639 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 103 \u0645\u0648\u0638\u0641\u064a\u0646\u060c 43 \u0645\u0646\u0647\u0645 \u0643\u0627\u0646\u0648\u0627 \u0645\u062f\u0642\u0642\u064a\u0646 \u064a\u0645\u062a\u0644\u0643\u0648\u0646 \u0645\u0647\u0627\u0631\u0627\u062a \u0648\u062a\u062e\u0635\u0651\u0635\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 \u0641\u064a \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0647\u0646\u062f\u0633\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a.<\/p>\n\n\n\n\u0648\u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0635\u062d\u0648\u0628\u0627\u064b \u0628\u062a\u062f\u0627\u0628\u064a\u0631 \u062a\u062d\u0641\u064a\u0632\u064a\u0629 \u0645\u062b\u0644 \u062a\u062d\u0633\u064a\u0646 \u0648\u0636\u0639\u0647\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u0625\u0646\u0634\u0627\u0621 \u0625\u0637\u0627\u0631 \u062e\u0627\u0635 \u0644\u0645\u0643\u062a\u0628 \u0643\u062a\u0628\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645\u060c \u0648\u0648\u0636\u0639 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u060c \u0645\u0646 \u0628\u064a\u0646 \u0623\u0645\u0648\u0631 \u0623\u062e\u0631\u0649. \u0643\u0645\u0627 \u062c\u0631\u0649 \u0623\u062e\u064a\u0631\u0627\u064b \u0625\u0646\u0634\u0627\u0621 \u0647\u064a\u0643\u0644 \u0625\u062f\u0627\u0631\u064a \u062d\u062f\u064a\u062b \u064a\u062a\u0645\u062d\u0648\u0631 \u062d\u0648\u0644 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0642\u0637\u0627\u0628 \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629. \u0643\u0645\u0627 \u062a\u0645\u0651 \u0631\u0641\u0639 \u0639\u062f\u062f \u0627\u0644\u0641\u0631\u0648\u0639 \u062f\u0627\u062e\u0644 \u0627\u0644\u063a\u0631\u0641 \u0628\u0647\u062f\u0641 \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0647\u064a\u0643\u0644\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a \u0648\u062a\u0639\u0632\u064a\u0632 \u0645\u0624\u0647\u0651\u0644\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/p>\n\n\n\n
\u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062a\u0645\u0643\u0651\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646 \u0632\u064a\u0627\u062f\u0629 \u0645\u064a\u0632\u0627\u0646\u064a\u062a\u0647 \u0628\u0646\u0633\u0628\u0629 36% \u0628\u064a\u0646 \u0639\u0627\u0645\u064a 2021 \u06482025\u060c \u0628\u0645\u0639\u062f\u0651\u0644 \u0633\u0646\u0648\u064a \u0628\u0644\u063a 9% 4<\/a><\/sup>. \u0648\u0642\u062f \u062e\u064f\u0635\u0650\u0651\u0635\u064e \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0643\u0628\u0631 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0627\u062a \u0644\u062a\u062d\u0633\u064a\u0646 \u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633\u060c \u0648\u0638\u0631\u0648\u0641 \u0639\u0645\u0644\u0647\u060c \u0648\u0645\u0648\u0627\u0631\u062f\u0647 \u0627\u0644\u0628\u0634\u0631\u064a\u0629. \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u062c\u0631\u0649 \u062a\u062e\u0635\u064a\u0635 \u062c\u0632\u0621 \u0645\u0646\u0647\u0627 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062f\u0648\u0644\u064a\u060c \u0644\u0627\u0633\u064a\u0651\u0645\u0627 \u0645\u0639 \u0627\u0633\u062a\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0644\u0644\u0623\u0645\u0627\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0623\u0641\u0631\u0648\u0633\u0627\u064a (\u0645\u0646\u0630 \u064a\u0648\u0644\u064a\u0648\/\u062a\u0645\u0648\u0632 2025) \u0648\u0623\u0645\u0627\u0646\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 \u0635\u0627\u062d\u0628\u0629 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 (\u0623\u0643\u062a\u0648\u0628\u0631\/\u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u0623\u0648\u0644 2024).<\/p>\n\n\n\n\u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629<\/strong><\/h3>\n\n\n\n\u0625\u062f\u0631\u0627\u0643\u0627\u064b \u0645\u0646\u0647 \u0644\u0623\u0647\u0645\u064a\u0629 \u0625\u0637\u0644\u0627\u0642 \u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0645\u0646 \u0623\u062c\u0644 \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0626\u0647 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u060c \u0648\u0628\u0639\u062f \u0639\u0642\u062f\u064a\u0646 \u0645\u0646 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0645\u0642\u062a\u0631\u062d\u0627\u062a \u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0645\u062f\u0648\u0651\u0646\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0651\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0643\u0645\u0647\u060c \u0628\u0647\u062f\u0641 \u062a\u0648\u0633\u064a\u0639 \u0635\u0644\u0627\u062d\u064a\u0627\u062a\u0647 \u0648\u0623\u0633\u0627\u0633 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0625\u0634\u0631\u0627\u0641\u0647\u060c \u0648\u062a\u0637\u0648\u064a\u0631 \u0625\u062c\u0631\u0627\u0621\u0627\u062a\u0647\u060c \u0648\u062f\u0639\u0645 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0642\u0636\u0627\u062a\u0647\u060c \u0648\u062a\u0646\u0648\u064a\u0639 \u0645\u062e\u0631\u062c\u0627\u062a\u0647 \u0648\u0645\u0636\u0627\u0639\u0641\u0629 \u0622\u062b\u0627\u0631\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0627\u062f\u064a\u0629\u060c \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0632\u0627\u0644 \u062a\u0624\u0643\u0651\u062f \u0639\u0644\u064a\u0647\u0627 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n
\u0648\u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0642 \u0646\u0641\u0633\u0647\u060c \u064a\u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u064a\u0636\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0639\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642 \u0628\u0646\u0638\u0627\u0645 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u064a\u0646\u060c \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0648\u0636\u0639 \u0646\u0635\u0648\u0635 \u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0644\u0625\u0636\u0641\u0627\u0621 \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a \u0639\u0644\u0649 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0639 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0639\u064a \u0627\u0644\u0639\u0627\u0645.<\/p>\n\n\n\n![\"\"](\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities2-1024x680.png\")
\u0627\u0644\u0633\u064a\u062f\u0629 \u0632\u064a\u0646\u0628 \u0627\u0644\u0639\u062f\u0627\u0648\u064a\u060c \u0627\u0644\u0631\u0626\u064a\u0633\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u062a\u0642\u062f\u0645 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u062a\u064a\u0646 2023-2024 \u0625\u0644\u0649 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646. \u0627\u0644\u0645\u0635\u062f\u0631: SAI Morocco<\/figcaption><\/figure>\n\n\n\n\u062a\u0623\u062b\u064a\u0631 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0644\u0649 \u0639\u0645\u0644\u0647<\/h2>\n\n\n\n
\u0627\u0646\u0639\u0643\u0633\u062a \u0633\u064a\u0627\u0633\u0629 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0639\u0645\u0644\u0647\u060c \u0648\u062a\u0642\u0648\u064a\u0629 \u0623\u062f\u0627\u0626\u0647\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u062a\u0623\u062b\u064a\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0645\u062a\u0639\u062f\u0651\u062f\u0629 \u0623\u0647\u0645\u0651\u0647\u0627:<\/p>\n\n\n\n
\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0628\u0631\u0645\u062c\u0629<\/strong><\/h3>\n\n\n\n\u0623\u064f\u0639\u0637\u064a\u064e\u062a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0631\u0635\u062f \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u0628\u0646\u064a\u0648\u064a\u0629 \u0648\u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f\u060c \u0645\u062b\u0644 \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0634\u0651\u0627\u0645\u0644\u0629\u060c \u0648\u0625\u0635\u0644\u0627\u062d \u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c \u0648\u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0645\u062d\u0641\u0638\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u064a\u0627\u0647\u060c \u0648\u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u062f\u0651\u0645\u0629. \u0648\u0623\u0636\u0641\u0649 \u0627\u0644\u062f\u0651\u0639\u0645 \u0627\u0644\u0630\u064a \u064a\u0642\u062f\u0651\u0645\u0647 \u0627\u0644\u0645\u062c\u0644\u0633 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0643\u0628\u0631\u0649 \u0642\u064a\u0645\u0629 \u0639\u0644\u0649 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0642\u064a\u0648\u062f \u0648\u0627\u0644\u0639\u0642\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0648\u0644 \u062f\u0648\u0646 \u0627\u0633\u062a\u0643\u0645\u0627\u0644\u0647\u0627 \u0628\u062a\u0643\u0644\u0641\u0629 \u0648\u062c\u0648\u062f\u0629 \u0648\u0625\u0637\u0627\u0631 \u0632\u0645\u0646\u064a \u0641\u064a \u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0639\u0642\u0648\u0644.<\/p>\n\n\n\n
\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u062a\u0642\u0648\u064a\u0629 \u0627\u0644\u062a\u0648\u0627\u0635\u0644<\/strong><\/h3>\n\n\n\n\u0633\u0627\u0647\u0645 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0623\u0646\u0634\u0637\u0629 \u0631\u0635\u062f \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0636\u0651\u0637\u0644\u0639 \u0628\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a. \u0646\u062a\u064a\u062c\u0629\u064b \u0644\u0630\u0644\u0643\u060c \u0628\u0644\u063a \u0645\u0639\u062f\u0651\u0644 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0646\u0641\u0651\u0630\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0643\u0644\u064a\u0651\u0627\u064b \u0623\u0648 \u062c\u0632\u0626\u064a\u0651\u0627\u064b \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 2021-2024 \u0646\u062d\u0648 80% 5<\/a><\/sup>.<\/p>\n\n\n\n\u0648\u0627\u0631\u062a\u0641\u0639 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u0623\u0645\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0628\u0627\u0633\u062a\u0631\u062f\u0627\u062f\u0647\u0627 \u0645\u0646 \u0645\u0631\u062a\u0643\u0628\u064a \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642\u0629 \u0628\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0628\u0646\u062d\u0648 117% \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2020 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 6<\/a><\/sup>2024. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0627\u0632\u062f\u0627\u062f\u062a \u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0639\u062c\u0632 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u064a\u0646 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0646\u0641\u0633\u0647\u0627 \u0644\u062a\u0635\u0644 \u0625\u0644\u0649 144%.<\/p>\n\n\n\n\u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0642 \u0639\u064a\u0646\u0647\u060c \u0628\u0630\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u062c\u0647\u062f\u0627\u064b \u0645\u0644\u062d\u0648\u0638\u0627\u064b \u0644\u062a\u062d\u0633\u064a\u0646 \u0642\u0627\u0628\u0644\u064a\u0651\u0629 \u0642\u0631\u0627\u0621\u0629 \u062a\u0642\u0627\u0631\u064a\u0631\u0647 \u0648\u062c\u0648\u062f\u062a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u0644\u064a\u0635 \u062d\u062c\u0645\u0647\u0627 \u0648\u062a\u062d\u0633\u064a\u0646 \u0645\u062d\u062a\u0648\u0627\u0647\u0627. \u0648\u0627\u0644\u0648\u0627\u0642\u0639 \u0623\u0646\u064e\u0651 \u062d\u062c\u0645 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0651\u0646\u0648\u064a7<\/a><\/sup> \u0643\u0627\u0646 \u0623\u0642\u0644 \u0645\u0646 340 \u0635\u0641\u062d\u0629 \u0641\u064a \u0639\u0627\u0645 2024\u060c \u0628\u0639\u062f\u0645\u0627 \u0643\u0627\u0646 \u0639\u062f\u062f \u0635\u0641\u062d\u0627\u062a\u0647 \u064a\u062a\u062c\u0627\u0648\u0632 1,500 \u0635\u0641\u062d\u0629 \u0641\u064a \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u0633\u0651\u0627\u0628\u0642\u0629. \u0648\u062a\u0631\u0643\u0651\u0632 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0622\u0646 \u0639\u0644\u0649 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0623\u0641\u0642\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u064a\u0646 \u0627\u0644\u0648\u0637\u0646\u064a \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u060c \u0648\u0647\u064a \u0645\u0635\u062d\u0648\u0628\u0629 \u0628\u0645\u0644\u062e\u0651\u0635\u0627\u062a \u0645\u0635\u0648\u0651\u0631\u0629 \u0644\u062a\u0633\u0647\u064a\u0644 \u0641\u0647\u0645 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0635\u0651\u0644 \u0625\u0644\u064a\u0647\u0627.<\/p>\n\n\n\n\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635<\/h2>\n\n\n\n
\u0633\u0627\u0647\u0645\u062a \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646\u060c \u0648\u0627\u0644\u0634\u0651\u0631\u0627\u0643\u0629 \u0645\u0639 \u062c\u0645\u064a\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629\u060c \u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u062a\u0639\u0632\u064a\u0632\u0647\u0627. \u0625\u0644\u0627 \u0623\u0646\u064e\u0651\u0647 \u064a\u062c\u0628 \u062a\u0639\u0632\u064a\u0632 \u0647\u0630\u0627 \u0627\u0644\u0645\u0633\u0627\u0631 \u0648\u062a\u0642\u0648\u064a\u062a\u0647 \u0639\u0628\u0631 \u0645\u0639\u0627\u0644\u062c\u0629 \u062b\u0644\u0627\u062b\u0629 \u062a\u062d\u062f\u064a\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629:<\/p>\n\n\n\n
\u0625\u0639\u062f\u0627\u062f \u0642\u064a\u0627\u062f\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/strong><\/h3>\n\n\n\n\u0631\u063a\u0645 \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u0645\u0628\u0630\u0648\u0644\u0629\u060c \u0645\u0627 \u0632\u0627\u0644 \u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0646 \u064a\u0642\u0648\u0645 \u0628\u0635\u0648\u0631\u0629 \u0645\u0644\u062d\u0651\u0629 \u0628\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0645\u0646\u0627\u0635\u0628 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0641\u064a \u063a\u0631\u0641\u0647 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\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\u0625\u0642\u0644\u064a\u0645\u064a\u0629\u060c \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u0645\u0646 \u0634\u0623\u0646\u0647\u0627 \u0623\u0646 \u062a\u062d\u0645\u0644 \u0634\u0639\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0648\u0645\u0633\u0627\u0647\u0645\u062a\u0647 \u0627\u0644\u0641\u0639\u0651\u0627\u0644\u0629 \u0641\u064a \u0625\u0646\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f. \u0648\u0644\u0646 \u064a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0645\u0645\u0643\u0646\u0627\u064b \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0642\u0627\u062f\u0631\u0629 \u0639\u0644\u0649 \u0625\u0637\u0644\u0627\u0642 \u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0648\u0648\u0636\u0639 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0644\u0631\u0635\u062f \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u060c \u0648\u0645\u0648\u0627\u0621\u0645\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0637\u0645\u0648\u062d\u0629\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0645\u0639 \u062c\u0645\u064a\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629.<\/p>\n\n\n\n
\u0625\u0631\u0633\u0627\u0621 \u0623\u0633\u0633 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644\u0629<\/strong><\/h3>\n\n\n\n\u064a\u0641\u0631\u0636 \u0623\u062d\u062f \u062c\u0648\u0627\u0646\u0628 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u060c \u0623\u0644\u0627 \u0648\u0647\u0648 \u062a\u0646\u0648\u0651\u0639 \u0635\u0644\u0627\u062d\u064a\u0651\u0627\u062a\u0647\u060c \u062a\u062d\u062f\u0651\u064a\u0627\u064b \u064a\u062a\u0639\u0644\u0651\u0642 \u0628\u0643\u064a\u0641\u064a\u0629 \u0645\u0645\u0627\u0631\u0633\u062a\u0647 \u0628\u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0648\u0643\u0641\u0627\u0621\u0629. \u0644\u0630\u0644\u0643 \u0627\u0639\u062a\u0645\u062f \u0627\u0644\u0645\u062c\u0644\u0633 \u0625\u0634\u0631\u0627\u0641\u0627\u064b \u0645\u062a\u0643\u0627\u0645\u0644\u0627\u064b \u0641\u064a \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u0623\u062e\u064a\u0631\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0645\u0627 \u0632\u0627\u0644 \u064a\u062a\u0639\u064a\u0651\u0646 \u0623\u0646 \u064a\u0637\u0648\u0651\u0631 \u0627\u0644\u0646\u0647\u062c \u0645\u0639\u0627\u064a\u064a\u0631\u0647 \u0627\u0644\u062e\u0627\u0635\u0651\u0629 \u0648\u064a\u0642\u0648\u0645 \u0628\u062a\u0648\u0637\u064a\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629. \u0648\u064a\u0631\u0627\u0647\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u064a\u0636\u0627\u064b \u0639\u0644\u0649 \u0645\u0648\u0627\u062c\u0647\u0629 \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u062f\u064a \u0639\u0628\u0631 \u062a\u0639\u0632\u064a\u0632 \u0647\u0630\u0627 \u0627\u0644\u0646\u0647\u062c \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0642\u064a\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u064a\u0627\u064b \u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0630\u064a \u064a\u062e\u0636\u0639 \u0644\u0647 \u0627\u0644\u0645\u062c\u0644\u0633.<\/p>\n\n\n\n
\u0632\u064a\u0627\u062f\u0629 \u062a\u0623\u062b\u064a\u0631 \u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646<\/strong><\/h3>\n\n\n\n\u062a\u0639\u062a\u0628\u0631 \u062a\u0631\u062c\u0645\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062a\u0642\u0648\u064a\u062a\u0647\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u062c\u0648\u062f\u0629 \u0639\u0645\u0644\u0647\u060c \u0628\u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0644\u0647 \u062a\u0623\u062b\u064a\u0631 \u0623\u0643\u0628\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u0627\u0644\u062d\u062f\u0651 \u0645\u0646 \u0627\u0644\u0641\u0648\u0627\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0639\u0645\u0644\u064a\u0629 \u0645\u0633\u062a\u0645\u0631\u0629 \u062a\u062a\u0637\u0644\u0651\u0628 \u062c\u0647\u062f\u0627\u064b \u0645\u062a\u0648\u0627\u0635\u0644\u0627\u064b. \u0648\u0633\u064a\u0643\u0645\u0646 \u0627\u0644\u0646\u062c\u0627\u062d \u0641\u064a \u0645\u0648\u0627\u062c\u0647\u0629 \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u062f\u064a \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0651\u0629 \u0644\u0644\u0645\u062c\u0644\u0633 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u062a\u0639\u0632\u064a\u0632 \u0634\u0631\u0639\u064a\u062a\u0647 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629.<\/p>\n\n\n\n
\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/h2>\n\n\n\n
\u0645\u0646\u0630 \u0639\u0627\u0645 1960\u060c \u0646\u062c\u062d \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0641\u064a \u0628\u0646\u0627\u0621 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u062c\u0639\u0644\u0647 \u0623\u0643\u062b\u0631 \u0627\u0633\u062a\u062c\u0627\u0628\u0629\u064b \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0645\u0644\u064a\u0629 \u062a\u0627\u0631\u064a\u062e\u064a\u0629 \u062a\u0631\u0627\u0643\u0645\u064a\u0629\u060c \u0645\u0633\u062a\u0641\u064a\u062f\u0627\u064b \u0645\u0646 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u0645\u0631\u0651\u062a \u0628\u0647\u0627 \u0627\u0644\u0628\u0644\u0627\u062f. \u0625\u0644\u0627 \u0623\u0646\u064e\u0651 \u0627\u0644\u0645\u062c\u0644\u0633 \u064a\u0639\u062a\u0632\u0645 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0641\u064a \u0623\u062f\u0627\u0621 \u0623\u0643\u062b\u0631 \u062a\u0648\u0627\u0632\u0646\u0627\u064b \u0644\u0628\u0631\u0627\u0645\u062c\u0647 \u0648\u0623\u0646\u0634\u0637\u062a\u0647 \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0645\u0646 \u0646\u0627\u062d\u064a\u0629\u060c \u0648\u0632\u064a\u0627\u062f\u0629 \u062a\u0623\u062b\u064a\u0631 \u0623\u0646\u0634\u0637\u062a\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0645\u062e\u0631\u062c\u0627\u062a\u0647 \u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649. \u0648\u064a\u0624\u062f\u0651\u064a \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 2022-2026 \u0648\u062a\u0642\u064a\u064a\u0645\u0647\u0627 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0644\u0627\u062d\u0642\u0629 \u0625\u0644\u0649 \u0641\u0631\u0635\u0629 \u0630\u0647\u0628\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0647\u062f\u0641.<\/p>\n\n\n\n
\n\n\n\n\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/strong><\/h2>\n\n\n- \u0627\u0646\u0638\u0631\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:
\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 \u0644\u0639\u0627\u0645 2023\u060c \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629.
\u0628\u064a\u0627\u0646 \u0635\u0627\u062f\u0631 \u0639\u0646 \u0633\u0641\u064a\u0631 \u0627\u0644\u0646\u0648\u0627\u064a\u0627 \u0627\u0644\u062d\u0633\u0646\u0629 \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0637\u0648\u0651\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0641\u064a \u063a\u0627\u0645\u0628\u064a\u0627. 17 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2025. \u0645\u062a\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639: https:\/\/www.idi.no \u21a9\ufe0e<\/a><\/li>- \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\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 \u0644\u0644\u0641\u062a\u0631\u0629 2022-2026\u060c \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 2022. \u21a9\ufe0e<\/a><\/li>
- \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma \u21a9\ufe0e<\/a><\/li>
- \u00a0\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0623\u0639\u0648\u0627\u0645 2021 \u06482022 \u06482023 \u06482024 \u06482025\u060c \u0646\u064f\u0634\u0650\u0631\u064e\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629: https:\/\/www.finances.gov.ma\/ \u21a9\ufe0e<\/a><\/li>
- \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma \u21a9\ufe0e<\/a><\/li>
- \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma \u21a9\ufe0e<\/a><\/li>
- \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma \u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"
\u0639\u0627\u062f\u062a \u0642\u0636\u064a\u0629 \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 \u0625\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0648\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649\u060c \u0641\u064a \u0633\u064a\u0627\u0642 \u0627\u0644\u062a\u063a\u064a\u0651\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u062c\u064a\u0648\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0642\u0651\u062f\u0629 \u0648\u0627\u0644\u0645\u062a\u0634\u0627\u0628\u0643\u0629. \u0648\u0641\u064a \u0648\u0642\u062a \u062a\u0638\u0647\u0631 \u0641\u064a\u0647 \u062d\u0627\u062c\u0629 \u0645\u0644\u062d\u0651\u0629 \u0625\u0644\u0649 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0651\u0629 \u0648\u0641\u0639\u0651\u0627\u0644\u0629\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0632\u0651\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0651\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0646\u0645\u0648 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0644\u0644\u0639\u0627\u0626\u062f\u0627\u062a\u060c \u062a\u0648\u0627\u062c\u0647 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0636\u063a\u0648\u0637\u0627\u064b \u062a\u0642\u0648\u0651\u0636 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u062a\u0624\u062b\u0651\u0631 \u0633\u0644\u0628\u0627\u064b \u0641\u064a \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0645\u0646\u0648\u0637\u0629 \u0628\u0647\u0627. \u0648\u0627\u062a\u0651\u062e\u0630\u062a \u0647\u0630\u0647 \u0627\u0644\u0636\u063a\u0648\u0637 \u0623\u0634\u0643\u0627\u0644\u0627\u064b \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0645\u062b\u0644 \u062e\u0641\u0636 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0623\u0648 \u0639\u062f\u0645 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0641\u064a \u0628\u0631\u0627\u0645\u062c\u0647\u0627 \u0648\u0646\u062a\u0627\u0626\u062c\u0647\u0627\u060c \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0641\u0635\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0623\u0648 \u062a\u0623\u062e\u064a\u0631 \u062a\u0639\u064a\u064a\u0646\u0647\u0645<\/p>\n","protected":false},"author":416,"featured_media":38962,"template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"\u0627\u0646\u0638\u0631\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:
\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 \u0644\u0639\u0627\u0645 2023\u060c \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629.
\u0628\u064a\u0627\u0646 \u0635\u0627\u062f\u0631 \u0639\u0646 \u0633\u0641\u064a\u0631 \u0627\u0644\u0646\u0648\u0627\u064a\u0627 \u0627\u0644\u062d\u0633\u0646\u0629 \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0637\u0648\u0651\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0641\u064a \u063a\u0627\u0645\u0628\u064a\u0627. 17 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2025. \u0645\u062a\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639: https:\/\/www.idi.no\",\"id\":\"6b8d0894-345e-4b48-8476-9e7702e787de\"},{\"content\":\"\u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\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 \u0644\u0644\u0641\u062a\u0631\u0629 2022-2026\u060c \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 2022.\",\"id\":\"0eea0d68-74f6-496b-a1ab-63613ee440c2\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"cb95a089-f07e-4a19-b8b9-a215dd50c058\"},{\"content\":\"\u00a0\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0623\u0639\u0648\u0627\u0645 2021 \u06482022 \u06482023 \u06482024 \u06482025\u060c \u0646\u064f\u0634\u0650\u0631\u064e\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629: https:\/\/www.finances.gov.ma\/\",\"id\":\"eae435ac-c16a-463e-a1ad-6c72ad36b1c6\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"669764ee-dac6-4fef-a3c5-fb9ea9deb5ac\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"bd86f2f1-1fb8-4d82-9931-011495c3f512\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"ffd0a2f2-6639-43df-b7e3-2ededb16b2d3\"}]"},"journal-categories":[4380],"content-tags":[1416,1585],"country":[3609],"region":[1743],"section":[1749],"coauthors":[4410,4411],"class_list":["post-38974","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2025-ar","content-tags-1416","content-tags-1585","country-morocco-ar","region-1743","section-1749"],"acf":[],"yoast_head":"\n
\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - 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\/\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\u0645-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0639\u0627\u062f\u062a \u0642\u0636\u064a\u0629 \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 \u0625\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0648\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649\u060c \u0641\u064a \u0633\u064a\u0627\u0642 \u0627\u0644\u062a\u063a\u064a\u0651\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u062c\u064a\u0648\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0642\u0651\u062f\u0629 \u0648\u0627\u0644\u0645\u062a\u0634\u0627\u0628\u0643\u0629. \u0648\u0641\u064a \u0648\u0642\u062a \u062a\u0638\u0647\u0631 \u0641\u064a\u0647 \u062d\u0627\u062c\u0629 \u0645\u0644\u062d\u0651\u0629 \u0625\u0644\u0649 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0651\u0629 \u0648\u0641\u0639\u0651\u0627\u0644\u0629\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0632\u0651\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0651\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0646\u0645\u0648 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0644\u0644\u0639\u0627\u0626\u062f\u0627\u062a\u060c \u062a\u0648\u0627\u062c\u0647 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0636\u063a\u0648\u0637\u0627\u064b \u062a\u0642\u0648\u0651\u0636 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u062a\u0624\u062b\u0651\u0631 \u0633\u0644\u0628\u0627\u064b \u0641\u064a \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0645\u0646\u0648\u0637\u0629 \u0628\u0647\u0627. \u0648\u0627\u062a\u0651\u062e\u0630\u062a \u0647\u0630\u0647 \u0627\u0644\u0636\u063a\u0648\u0637 \u0623\u0634\u0643\u0627\u0644\u0627\u064b \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0645\u062b\u0644 \u062e\u0641\u0636 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0623\u0648 \u0639\u062f\u0645 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0641\u064a \u0628\u0631\u0627\u0645\u062c\u0647\u0627 \u0648\u0646\u062a\u0627\u0626\u062c\u0647\u0627\u060c \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0641\u0635\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0623\u0648 \u062a\u0623\u062e\u064a\u0631 \u062a\u0639\u064a\u064a\u0646\u0647\u0645\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/\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\u0645-2\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-09T15:26:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.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=\"Samir Damou, Abdelssadek Tadist\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/\",\"url\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/\",\"name\":\"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal\",\"isPartOf\":{\"@id\":\"https:\/\/intosaijournal.org\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png\",\"datePublished\":\"2026-03-04T00:09:48+00:00\",\"dateModified\":\"2026-03-09T15:26:33+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage\",\"url\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png\",\"contentUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png\",\"width\":1326,\"height\":880,\"caption\":\"\u0645\u0642\u0631 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0627\u0644\u0631\u0628\u0627\u0637. \u0627\u0644\u0645\u0635\u062f\u0631: SAI Morocco\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/intosaijournal.org\/ar\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/intosaijournal.org\/#website\",\"url\":\"https:\/\/intosaijournal.org\/\",\"name\":\"INTOSAI Journal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/intosaijournal.org\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/intosaijournal.org\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/intosaijournal.org\/#organization\",\"name\":\"INTOSAI Journal\",\"url\":\"https:\/\/intosaijournal.org\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/intosaijournal.org\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"contentUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"width\":736,\"height\":122,\"caption\":\"INTOSAI Journal\"},\"image\":{\"@id\":\"https:\/\/intosaijournal.org\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/intosaijournal\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/\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\u0645-2\/","og_locale":"ar_AR","og_type":"article","og_title":"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal","og_description":"\u0639\u0627\u062f\u062a \u0642\u0636\u064a\u0629 \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 \u0625\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0648\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649\u060c \u0641\u064a \u0633\u064a\u0627\u0642 \u0627\u0644\u062a\u063a\u064a\u0651\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u062c\u064a\u0648\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0642\u0651\u062f\u0629 \u0648\u0627\u0644\u0645\u062a\u0634\u0627\u0628\u0643\u0629. \u0648\u0641\u064a \u0648\u0642\u062a \u062a\u0638\u0647\u0631 \u0641\u064a\u0647 \u062d\u0627\u062c\u0629 \u0645\u0644\u062d\u0651\u0629 \u0625\u0644\u0649 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0651\u0629 \u0648\u0641\u0639\u0651\u0627\u0644\u0629\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0632\u0651\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0651\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0646\u0645\u0648 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0644\u0644\u0639\u0627\u0626\u062f\u0627\u062a\u060c \u062a\u0648\u0627\u062c\u0647 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0636\u063a\u0648\u0637\u0627\u064b \u062a\u0642\u0648\u0651\u0636 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u062a\u0624\u062b\u0651\u0631 \u0633\u0644\u0628\u0627\u064b \u0641\u064a \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0645\u0646\u0648\u0637\u0629 \u0628\u0647\u0627. \u0648\u0627\u062a\u0651\u062e\u0630\u062a \u0647\u0630\u0647 \u0627\u0644\u0636\u063a\u0648\u0637 \u0623\u0634\u0643\u0627\u0644\u0627\u064b \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0645\u062b\u0644 \u062e\u0641\u0636 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0623\u0648 \u0639\u062f\u0645 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0641\u064a \u0628\u0631\u0627\u0645\u062c\u0647\u0627 \u0648\u0646\u062a\u0627\u0626\u062c\u0647\u0627\u060c \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0641\u0635\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0623\u0648 \u062a\u0623\u062e\u064a\u0631 \u062a\u0639\u064a\u064a\u0646\u0647\u0645","og_url":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/\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\u0645-2\/","og_site_name":"INTOSAI Journal","article_modified_time":"2026-03-09T15:26:33+00:00","og_image":[{"width":1326,"height":880,"url":"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@intosaijournal","twitter_misc":{"Est. reading time":"7 minutes","Written by":"Samir Damou, Abdelssadek Tadist"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/","url":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/","name":"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal","isPartOf":{"@id":"https:\/\/intosaijournal.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage"},"image":{"@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage"},"thumbnailUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png","datePublished":"2026-03-04T00:09:48+00:00","dateModified":"2026-03-09T15:26:33+00:00","breadcrumb":{"@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage","url":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png","contentUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png","width":1326,"height":880,"caption":"\u0645\u0642\u0631 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0627\u0644\u0631\u0628\u0627\u0637. \u0627\u0644\u0645\u0635\u062f\u0631: SAI Morocco"},{"@type":"BreadcrumbList","@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/intosaijournal.org\/ar\/"},{"@type":"ListItem","position":2,"name":"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635"}]},{"@type":"WebSite","@id":"https:\/\/intosaijournal.org\/#website","url":"https:\/\/intosaijournal.org\/","name":"INTOSAI Journal","description":"","publisher":{"@id":"https:\/\/intosaijournal.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/intosaijournal.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/intosaijournal.org\/#organization","name":"INTOSAI Journal","url":"https:\/\/intosaijournal.org\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/intosaijournal.org\/#\/schema\/logo\/image\/","url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","contentUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","width":736,"height":122,"caption":"INTOSAI Journal"},"image":{"@id":"https:\/\/intosaijournal.org\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/intosaijournal"]}]}},"_links":{"self":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/38974","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry"}],"about":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/types\/journal-entry"}],"author":[{"embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/users\/416"}],"version-history":[{"count":1,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/38974\/revisions"}],"predecessor-version":[{"id":38976,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/38974\/revisions\/38976"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/media\/38962"}],"wp:attachment":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/media?parent=38974"}],"wp:term":[{"taxonomy":"journal-categories","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-categories?post=38974"},{"taxonomy":"content-tags","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/content-tags?post=38974"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/country?post=38974"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/region?post=38974"},{"taxonomy":"section","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/section?post=38974"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/coauthors?post=38974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\u0644\u0630\u0644\u0643\u060c \u0648\u0628\u0641\u0636\u0644 \u0627\u0644\u0625\u0631\u0627\u062f\u0629 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0644\u0623\u0639\u0644\u0649 \u0627\u0644\u0633\u0651\u0644\u0637\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f\u060c \u0628\u0627\u062a \u0627\u0644\u062c\u0647\u0627\u0632 \u064a\u062a\u0645\u062a\u0651\u0639 \u0628\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0641\u064a \u0645\u0645\u0627\u0631\u0633\u0629 \u0633\u0644\u0637\u0627\u062a\u0647 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629. \u0648\u064a\u062a\u0648\u0644\u0649 \u0642\u0636\u0627\u0629 \u0645\u0633\u062a\u0642\u0644\u0648\u0646 \u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u0647 \u062a\u062d\u062a \u0625\u0634\u0631\u0627\u0641 \u0631\u0626\u064a\u0633 \u064a\u0639\u064a\u0651\u0646\u0647 \u0627\u0644\u0645\u0644\u0643 \u0628\u0635\u0641\u062a\u0647 \u0631\u0626\u064a\u0633\u0627\u064b \u0644\u0644\u062f\u0648\u0644\u0629. \u0643\u0645\u0627 \u0623\u0646\u0651\u0647 \u062c\u0647\u0627\u0632 \u0645\u0633\u062a\u0642\u0644 \u0639\u0646 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646 \u0648\u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u0648\u062a\u062e\u0636\u0639 \u0644\u0625\u0634\u0631\u0627\u0641\u0647 \u062c\u0645\u064a\u0639 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n\n\n\n
\u062a\u0645\u064a\u0651\u0632\u062a \u0643\u0644\u064c\u0651 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u0628\u0645\u062d\u0637\u0651\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629 \u0648\u062a\u0648\u062c\u0651\u0647\u0627\u062a \u0634\u0643\u0651\u0644\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0627\u0644\u062c\u0647\u0627\u0632 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u0623\u062f\u0627\u0626\u0647\u060c \u0643\u0645\u0627 \u0647\u064a \u062d\u0627\u0644 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u062a\u0647 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0644\u0641\u062a\u0631\u0629 2022-2026.<\/p>\n\n\n\n
\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u0644\u0628\u0631\u0645\u062c\u0629<\/strong><\/h3>\n\n\n\n\u0633\u0627\u0639\u062f\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 2022-2<\/a><\/sup>2026 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u063a\u0631\u0628\u064a \u0641\u064a \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0648\u0627\u0644\u0628\u0631\u0645\u062c\u0629. \u0648\u0636\u0645\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u062a\u0648\u0627\u0632\u0646 \u0648\u0627\u0644\u062a\u0643\u0627\u0645\u0644 \u0641\u064a \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0643\u0627\u0641\u0651\u0629 \u0627\u0644\u062a\u064a \u064a\u062a\u0645\u062a\u0651\u0639 \u0628\u0647\u0627 \u0647\u0630\u0627 \u0627\u0644\u062c\u0647\u0627\u0632 \u0628\u0647\u062f\u0641 \u062a\u0639\u0632\u064a\u0632 \u0648\u062d\u0645\u0627\u064a\u0629 \u0645\u0628\u0627\u062f\u0626 \u0648\u0642\u064a\u0645 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629\u060c \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629\u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0623\u062e\u0631\u0649. \u0643\u0645\u0627 \u0639\u0632\u0651\u0632 \u0639\u0645\u0644\u0647 \u0639\u0628\u0631 \u0625\u062f\u0631\u0627\u062c \u0633\u0644\u0633\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\u060c \u0645\u062b\u0644 \u0631\u0635\u062f \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0648\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u062a\u0648\u0636\u064a\u062d \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0628\u0631\u0645\u062c\u0629\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0646\u0634\u0648\u0631 \u0648\u062d\u0645\u0627\u064a\u062a\u0647 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u063a\u064a\u0631 \u0627\u0644\u0644\u0627\u0626\u0642.<\/p>\n\n\n\n\u0648\u0623\u062e\u0630\u062a \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0627\u062a\u0651\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f \u0648\u0645\u0633\u062a\u0648\u0649 \u0646\u0636\u0648\u062c \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u063a\u0631\u0628\u064a. \u0648\u0643\u0627\u0646 \u0644\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0645\u062e\u062a\u0644\u0641 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629\u060c \u0644\u0627\u0633\u064a\u0651\u0645\u0627 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646\u060c \u062a\u0623\u062b\u064a\u0631 \u0645\u0641\u064a\u062f \u0644\u0646\u0627\u062d\u064a\u0629 \u0641\u0647\u0645 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u062c\u0647\u0627\u0632\u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u062a\u0645\u0643\u064a\u0646\u0647 \u0628\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u062f\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0628\u0634\u0643\u0644 \u0625\u064a\u062c\u0627\u0628\u064a \u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a\u0647. \u0648\u0623\u062f\u0651\u0649 \u0647\u0630\u0627 \u0625\u0644\u0649 \u062c\u0645\u0639 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0639 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0651\u0629.<\/p>\n\n\n\n
\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0648\u0627\u0631\u062f \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<\/strong><\/h3>\n\n\n\n\u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0645\u0631 \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0648\u0627\u0631\u062f\u0647 \u0627\u0644\u0628\u0634\u0631\u064a\u0629\u060c \u0625\u0630 \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u0644\u0643 \u0628\u062a\u0639\u064a\u064a\u0646 \u0642\u0636\u0627\u062a\u0647\u060c \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u0646\u0642\u0644\u0647\u0645 \u0623\u0648 \u0625\u0642\u0627\u0644\u062a\u0647\u0645\u060c \u0648\u064a\u062f\u064a\u0631\u0647\u0645 \u0645\u062c\u0644\u0633 \u062f\u0627\u062e\u0644\u064a \u0645\u0646\u062a\u062e\u0628 \u0639\u0644\u0649 \u0631\u0623\u0633\u0647 \u0631\u0626\u064a\u0633 \u0627\u0644\u0645\u062c\u0644\u0633\u060c \u0648\u0647\u0645 \u0645\u0644\u0632\u0645\u0648\u0646 \u0628\u0645\u062f\u0648\u0646\u0629 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u062a\u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0625\u062d\u062f\u0649 \u0631\u0643\u0627\u0626\u0632\u0647 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629.<\/p>\n\n\n\n
\u0648\u062a\u0645\u0643\u0651\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0645\u0646 \u0632\u064a\u0627\u062f\u0629 \u0645\u0648\u0627\u0631\u062f\u0647 \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0628\u064a\u0646 \u0639\u0627\u0645\u064a 2021 \u06482024 \u0645\u0646 621 \u0625\u0644\u0649 3<\/a><\/sup>738 \u0645\u0648\u0638\u0641\u0627\u064b\u060c \u0628\u0627\u0631\u062a\u0641\u0627\u0639 \u0645\u0642\u062f\u0627\u0631\u0647 20%\u060c \u062d\u064a\u062b \u064a\u0645\u062b\u0651\u0644 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u062c\u0632\u0621\u0627\u064b \u0643\u0628\u064a\u0631\u0627\u064b \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629\u060c \u0628\u0639\u062f\u0645\u0627 \u0627\u0631\u062a\u0641\u0639 \u0639\u062f\u062f\u0647\u0645 \u0645\u0646 338 \u0625\u0644\u0649 412\u060c \u0623\u0648 \u0645\u0627 \u064a\u0642\u0627\u0631\u0628 22%. \u0648\u0634\u0647\u062f \u0639\u0627\u0645 2025 \u0627\u062a\u0651\u062c\u0627\u0647\u0627\u064b \u0645\u0645\u0627\u062b\u0644\u0627\u064b \u0645\u0639 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 103 \u0645\u0648\u0638\u0641\u064a\u0646\u060c 43 \u0645\u0646\u0647\u0645 \u0643\u0627\u0646\u0648\u0627 \u0645\u062f\u0642\u0642\u064a\u0646 \u064a\u0645\u062a\u0644\u0643\u0648\u0646 \u0645\u0647\u0627\u0631\u0627\u062a \u0648\u062a\u062e\u0635\u0651\u0635\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 \u0641\u064a \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0647\u0646\u062f\u0633\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a.<\/p>\n\n\n\n\u0648\u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0635\u062d\u0648\u0628\u0627\u064b \u0628\u062a\u062f\u0627\u0628\u064a\u0631 \u062a\u062d\u0641\u064a\u0632\u064a\u0629 \u0645\u062b\u0644 \u062a\u062d\u0633\u064a\u0646 \u0648\u0636\u0639\u0647\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u0625\u0646\u0634\u0627\u0621 \u0625\u0637\u0627\u0631 \u062e\u0627\u0635 \u0644\u0645\u0643\u062a\u0628 \u0643\u062a\u0628\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645\u060c \u0648\u0648\u0636\u0639 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u060c \u0645\u0646 \u0628\u064a\u0646 \u0623\u0645\u0648\u0631 \u0623\u062e\u0631\u0649. \u0643\u0645\u0627 \u062c\u0631\u0649 \u0623\u062e\u064a\u0631\u0627\u064b \u0625\u0646\u0634\u0627\u0621 \u0647\u064a\u0643\u0644 \u0625\u062f\u0627\u0631\u064a \u062d\u062f\u064a\u062b \u064a\u062a\u0645\u062d\u0648\u0631 \u062d\u0648\u0644 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0642\u0637\u0627\u0628 \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629. \u0643\u0645\u0627 \u062a\u0645\u0651 \u0631\u0641\u0639 \u0639\u062f\u062f \u0627\u0644\u0641\u0631\u0648\u0639 \u062f\u0627\u062e\u0644 \u0627\u0644\u063a\u0631\u0641 \u0628\u0647\u062f\u0641 \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0647\u064a\u0643\u0644\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a \u0648\u062a\u0639\u0632\u064a\u0632 \u0645\u0624\u0647\u0651\u0644\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/p>\n\n\n\n
\u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062a\u0645\u0643\u0651\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646 \u0632\u064a\u0627\u062f\u0629 \u0645\u064a\u0632\u0627\u0646\u064a\u062a\u0647 \u0628\u0646\u0633\u0628\u0629 36% \u0628\u064a\u0646 \u0639\u0627\u0645\u064a 2021 \u06482025\u060c \u0628\u0645\u0639\u062f\u0651\u0644 \u0633\u0646\u0648\u064a \u0628\u0644\u063a 9% 4<\/a><\/sup>. \u0648\u0642\u062f \u062e\u064f\u0635\u0650\u0651\u0635\u064e \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0643\u0628\u0631 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0627\u062a \u0644\u062a\u062d\u0633\u064a\u0646 \u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633\u060c \u0648\u0638\u0631\u0648\u0641 \u0639\u0645\u0644\u0647\u060c \u0648\u0645\u0648\u0627\u0631\u062f\u0647 \u0627\u0644\u0628\u0634\u0631\u064a\u0629. \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u062c\u0631\u0649 \u062a\u062e\u0635\u064a\u0635 \u062c\u0632\u0621 \u0645\u0646\u0647\u0627 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062f\u0648\u0644\u064a\u060c \u0644\u0627\u0633\u064a\u0651\u0645\u0627 \u0645\u0639 \u0627\u0633\u062a\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0644\u0644\u0623\u0645\u0627\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0623\u0641\u0631\u0648\u0633\u0627\u064a (\u0645\u0646\u0630 \u064a\u0648\u0644\u064a\u0648\/\u062a\u0645\u0648\u0632 2025) \u0648\u0623\u0645\u0627\u0646\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 \u0635\u0627\u062d\u0628\u0629 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 (\u0623\u0643\u062a\u0648\u0628\u0631\/\u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u0623\u0648\u0644 2024).<\/p>\n\n\n\n\u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629<\/strong><\/h3>\n\n\n\n\u0625\u062f\u0631\u0627\u0643\u0627\u064b \u0645\u0646\u0647 \u0644\u0623\u0647\u0645\u064a\u0629 \u0625\u0637\u0644\u0627\u0642 \u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0645\u0646 \u0623\u062c\u0644 \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0626\u0647 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u060c \u0648\u0628\u0639\u062f \u0639\u0642\u062f\u064a\u0646 \u0645\u0646 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0645\u0642\u062a\u0631\u062d\u0627\u062a \u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0645\u062f\u0648\u0651\u0646\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0651\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0643\u0645\u0647\u060c \u0628\u0647\u062f\u0641 \u062a\u0648\u0633\u064a\u0639 \u0635\u0644\u0627\u062d\u064a\u0627\u062a\u0647 \u0648\u0623\u0633\u0627\u0633 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0625\u0634\u0631\u0627\u0641\u0647\u060c \u0648\u062a\u0637\u0648\u064a\u0631 \u0625\u062c\u0631\u0627\u0621\u0627\u062a\u0647\u060c \u0648\u062f\u0639\u0645 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0642\u0636\u0627\u062a\u0647\u060c \u0648\u062a\u0646\u0648\u064a\u0639 \u0645\u062e\u0631\u062c\u0627\u062a\u0647 \u0648\u0645\u0636\u0627\u0639\u0641\u0629 \u0622\u062b\u0627\u0631\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0627\u062f\u064a\u0629\u060c \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0632\u0627\u0644 \u062a\u0624\u0643\u0651\u062f \u0639\u0644\u064a\u0647\u0627 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n
\u0648\u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0642 \u0646\u0641\u0633\u0647\u060c \u064a\u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u064a\u0636\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0639\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642 \u0628\u0646\u0638\u0627\u0645 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u064a\u0646\u060c \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0648\u0636\u0639 \u0646\u0635\u0648\u0635 \u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0644\u0625\u0636\u0641\u0627\u0621 \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a \u0639\u0644\u0649 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0639 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0639\u064a \u0627\u0644\u0639\u0627\u0645.<\/p>\n\n\n\n\u0627\u0644\u0633\u064a\u062f\u0629 \u0632\u064a\u0646\u0628 \u0627\u0644\u0639\u062f\u0627\u0648\u064a\u060c \u0627\u0644\u0631\u0626\u064a\u0633\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u062a\u0642\u062f\u0645 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u062a\u064a\u0646 2023-2024 \u0625\u0644\u0649 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646. \u0627\u0644\u0645\u0635\u062f\u0631: SAI Morocco<\/figcaption><\/figure>\n\n\n\n\u062a\u0623\u062b\u064a\u0631 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0644\u0649 \u0639\u0645\u0644\u0647<\/h2>\n\n\n\n
\u0627\u0646\u0639\u0643\u0633\u062a \u0633\u064a\u0627\u0633\u0629 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0639\u0645\u0644\u0647\u060c \u0648\u062a\u0642\u0648\u064a\u0629 \u0623\u062f\u0627\u0626\u0647\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u062a\u0623\u062b\u064a\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0645\u062a\u0639\u062f\u0651\u062f\u0629 \u0623\u0647\u0645\u0651\u0647\u0627:<\/p>\n\n\n\n
\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0628\u0631\u0645\u062c\u0629<\/strong><\/h3>\n\n\n\n\u0623\u064f\u0639\u0637\u064a\u064e\u062a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0631\u0635\u062f \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u0628\u0646\u064a\u0648\u064a\u0629 \u0648\u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f\u060c \u0645\u062b\u0644 \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0634\u0651\u0627\u0645\u0644\u0629\u060c \u0648\u0625\u0635\u0644\u0627\u062d \u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c \u0648\u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0645\u062d\u0641\u0638\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u064a\u0627\u0647\u060c \u0648\u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u062f\u0651\u0645\u0629. \u0648\u0623\u0636\u0641\u0649 \u0627\u0644\u062f\u0651\u0639\u0645 \u0627\u0644\u0630\u064a \u064a\u0642\u062f\u0651\u0645\u0647 \u0627\u0644\u0645\u062c\u0644\u0633 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0643\u0628\u0631\u0649 \u0642\u064a\u0645\u0629 \u0639\u0644\u0649 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0642\u064a\u0648\u062f \u0648\u0627\u0644\u0639\u0642\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0648\u0644 \u062f\u0648\u0646 \u0627\u0633\u062a\u0643\u0645\u0627\u0644\u0647\u0627 \u0628\u062a\u0643\u0644\u0641\u0629 \u0648\u062c\u0648\u062f\u0629 \u0648\u0625\u0637\u0627\u0631 \u0632\u0645\u0646\u064a \u0641\u064a \u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0639\u0642\u0648\u0644.<\/p>\n\n\n\n
\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u062a\u0642\u0648\u064a\u0629 \u0627\u0644\u062a\u0648\u0627\u0635\u0644<\/strong><\/h3>\n\n\n\n\u0633\u0627\u0647\u0645 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0623\u0646\u0634\u0637\u0629 \u0631\u0635\u062f \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0636\u0651\u0637\u0644\u0639 \u0628\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a. \u0646\u062a\u064a\u062c\u0629\u064b \u0644\u0630\u0644\u0643\u060c \u0628\u0644\u063a \u0645\u0639\u062f\u0651\u0644 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0646\u0641\u0651\u0630\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0643\u0644\u064a\u0651\u0627\u064b \u0623\u0648 \u062c\u0632\u0626\u064a\u0651\u0627\u064b \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 2021-2024 \u0646\u062d\u0648 80% 5<\/a><\/sup>.<\/p>\n\n\n\n\u0648\u0627\u0631\u062a\u0641\u0639 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u0623\u0645\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0628\u0627\u0633\u062a\u0631\u062f\u0627\u062f\u0647\u0627 \u0645\u0646 \u0645\u0631\u062a\u0643\u0628\u064a \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642\u0629 \u0628\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0628\u0646\u062d\u0648 117% \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2020 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 6<\/a><\/sup>2024. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0627\u0632\u062f\u0627\u062f\u062a \u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0639\u062c\u0632 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u064a\u0646 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0646\u0641\u0633\u0647\u0627 \u0644\u062a\u0635\u0644 \u0625\u0644\u0649 144%.<\/p>\n\n\n\n\u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0642 \u0639\u064a\u0646\u0647\u060c \u0628\u0630\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u062c\u0647\u062f\u0627\u064b \u0645\u0644\u062d\u0648\u0638\u0627\u064b \u0644\u062a\u062d\u0633\u064a\u0646 \u0642\u0627\u0628\u0644\u064a\u0651\u0629 \u0642\u0631\u0627\u0621\u0629 \u062a\u0642\u0627\u0631\u064a\u0631\u0647 \u0648\u062c\u0648\u062f\u062a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u0644\u064a\u0635 \u062d\u062c\u0645\u0647\u0627 \u0648\u062a\u062d\u0633\u064a\u0646 \u0645\u062d\u062a\u0648\u0627\u0647\u0627. \u0648\u0627\u0644\u0648\u0627\u0642\u0639 \u0623\u0646\u064e\u0651 \u062d\u062c\u0645 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0651\u0646\u0648\u064a7<\/a><\/sup> \u0643\u0627\u0646 \u0623\u0642\u0644 \u0645\u0646 340 \u0635\u0641\u062d\u0629 \u0641\u064a \u0639\u0627\u0645 2024\u060c \u0628\u0639\u062f\u0645\u0627 \u0643\u0627\u0646 \u0639\u062f\u062f \u0635\u0641\u062d\u0627\u062a\u0647 \u064a\u062a\u062c\u0627\u0648\u0632 1,500 \u0635\u0641\u062d\u0629 \u0641\u064a \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u0633\u0651\u0627\u0628\u0642\u0629. \u0648\u062a\u0631\u0643\u0651\u0632 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0622\u0646 \u0639\u0644\u0649 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0623\u0641\u0642\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u064a\u0646 \u0627\u0644\u0648\u0637\u0646\u064a \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u060c \u0648\u0647\u064a \u0645\u0635\u062d\u0648\u0628\u0629 \u0628\u0645\u0644\u062e\u0651\u0635\u0627\u062a \u0645\u0635\u0648\u0651\u0631\u0629 \u0644\u062a\u0633\u0647\u064a\u0644 \u0641\u0647\u0645 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0635\u0651\u0644 \u0625\u0644\u064a\u0647\u0627.<\/p>\n\n\n\n\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635<\/h2>\n\n\n\n
\u0633\u0627\u0647\u0645\u062a \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646\u060c \u0648\u0627\u0644\u0634\u0651\u0631\u0627\u0643\u0629 \u0645\u0639 \u062c\u0645\u064a\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629\u060c \u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u062a\u0639\u0632\u064a\u0632\u0647\u0627. \u0625\u0644\u0627 \u0623\u0646\u064e\u0651\u0647 \u064a\u062c\u0628 \u062a\u0639\u0632\u064a\u0632 \u0647\u0630\u0627 \u0627\u0644\u0645\u0633\u0627\u0631 \u0648\u062a\u0642\u0648\u064a\u062a\u0647 \u0639\u0628\u0631 \u0645\u0639\u0627\u0644\u062c\u0629 \u062b\u0644\u0627\u062b\u0629 \u062a\u062d\u062f\u064a\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629:<\/p>\n\n\n\n
\u0625\u0639\u062f\u0627\u062f \u0642\u064a\u0627\u062f\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/strong><\/h3>\n\n\n\n\u0631\u063a\u0645 \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u0645\u0628\u0630\u0648\u0644\u0629\u060c \u0645\u0627 \u0632\u0627\u0644 \u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0646 \u064a\u0642\u0648\u0645 \u0628\u0635\u0648\u0631\u0629 \u0645\u0644\u062d\u0651\u0629 \u0628\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0645\u0646\u0627\u0635\u0628 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0641\u064a \u063a\u0631\u0641\u0647 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\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\u0625\u0642\u0644\u064a\u0645\u064a\u0629\u060c \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u0645\u0646 \u0634\u0623\u0646\u0647\u0627 \u0623\u0646 \u062a\u062d\u0645\u0644 \u0634\u0639\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0648\u0645\u0633\u0627\u0647\u0645\u062a\u0647 \u0627\u0644\u0641\u0639\u0651\u0627\u0644\u0629 \u0641\u064a \u0625\u0646\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f. \u0648\u0644\u0646 \u064a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0645\u0645\u0643\u0646\u0627\u064b \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0642\u0627\u062f\u0631\u0629 \u0639\u0644\u0649 \u0625\u0637\u0644\u0627\u0642 \u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0648\u0648\u0636\u0639 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0644\u0631\u0635\u062f \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u060c \u0648\u0645\u0648\u0627\u0621\u0645\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0637\u0645\u0648\u062d\u0629\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0645\u0639 \u062c\u0645\u064a\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629.<\/p>\n\n\n\n
\u0625\u0631\u0633\u0627\u0621 \u0623\u0633\u0633 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644\u0629<\/strong><\/h3>\n\n\n\n\u064a\u0641\u0631\u0636 \u0623\u062d\u062f \u062c\u0648\u0627\u0646\u0628 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u060c \u0623\u0644\u0627 \u0648\u0647\u0648 \u062a\u0646\u0648\u0651\u0639 \u0635\u0644\u0627\u062d\u064a\u0651\u0627\u062a\u0647\u060c \u062a\u062d\u062f\u0651\u064a\u0627\u064b \u064a\u062a\u0639\u0644\u0651\u0642 \u0628\u0643\u064a\u0641\u064a\u0629 \u0645\u0645\u0627\u0631\u0633\u062a\u0647 \u0628\u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0648\u0643\u0641\u0627\u0621\u0629. \u0644\u0630\u0644\u0643 \u0627\u0639\u062a\u0645\u062f \u0627\u0644\u0645\u062c\u0644\u0633 \u0625\u0634\u0631\u0627\u0641\u0627\u064b \u0645\u062a\u0643\u0627\u0645\u0644\u0627\u064b \u0641\u064a \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u0623\u062e\u064a\u0631\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0645\u0627 \u0632\u0627\u0644 \u064a\u062a\u0639\u064a\u0651\u0646 \u0623\u0646 \u064a\u0637\u0648\u0651\u0631 \u0627\u0644\u0646\u0647\u062c \u0645\u0639\u0627\u064a\u064a\u0631\u0647 \u0627\u0644\u062e\u0627\u0635\u0651\u0629 \u0648\u064a\u0642\u0648\u0645 \u0628\u062a\u0648\u0637\u064a\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629. \u0648\u064a\u0631\u0627\u0647\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u064a\u0636\u0627\u064b \u0639\u0644\u0649 \u0645\u0648\u0627\u062c\u0647\u0629 \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u062f\u064a \u0639\u0628\u0631 \u062a\u0639\u0632\u064a\u0632 \u0647\u0630\u0627 \u0627\u0644\u0646\u0647\u062c \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0642\u064a\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u064a\u0627\u064b \u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0630\u064a \u064a\u062e\u0636\u0639 \u0644\u0647 \u0627\u0644\u0645\u062c\u0644\u0633.<\/p>\n\n\n\n
\u0632\u064a\u0627\u062f\u0629 \u062a\u0623\u062b\u064a\u0631 \u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646<\/strong><\/h3>\n\n\n\n\u062a\u0639\u062a\u0628\u0631 \u062a\u0631\u062c\u0645\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062a\u0642\u0648\u064a\u062a\u0647\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u062c\u0648\u062f\u0629 \u0639\u0645\u0644\u0647\u060c \u0628\u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0644\u0647 \u062a\u0623\u062b\u064a\u0631 \u0623\u0643\u0628\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u0627\u0644\u062d\u062f\u0651 \u0645\u0646 \u0627\u0644\u0641\u0648\u0627\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0639\u0645\u0644\u064a\u0629 \u0645\u0633\u062a\u0645\u0631\u0629 \u062a\u062a\u0637\u0644\u0651\u0628 \u062c\u0647\u062f\u0627\u064b \u0645\u062a\u0648\u0627\u0635\u0644\u0627\u064b. \u0648\u0633\u064a\u0643\u0645\u0646 \u0627\u0644\u0646\u062c\u0627\u062d \u0641\u064a \u0645\u0648\u0627\u062c\u0647\u0629 \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u062f\u064a \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0651\u0629 \u0644\u0644\u0645\u062c\u0644\u0633 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u062a\u0639\u0632\u064a\u0632 \u0634\u0631\u0639\u064a\u062a\u0647 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629.<\/p>\n\n\n\n
\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/h2>\n\n\n\n
\u0645\u0646\u0630 \u0639\u0627\u0645 1960\u060c \u0646\u062c\u062d \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0641\u064a \u0628\u0646\u0627\u0621 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u062c\u0639\u0644\u0647 \u0623\u0643\u062b\u0631 \u0627\u0633\u062a\u062c\u0627\u0628\u0629\u064b \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0645\u0644\u064a\u0629 \u062a\u0627\u0631\u064a\u062e\u064a\u0629 \u062a\u0631\u0627\u0643\u0645\u064a\u0629\u060c \u0645\u0633\u062a\u0641\u064a\u062f\u0627\u064b \u0645\u0646 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u0645\u0631\u0651\u062a \u0628\u0647\u0627 \u0627\u0644\u0628\u0644\u0627\u062f. \u0625\u0644\u0627 \u0623\u0646\u064e\u0651 \u0627\u0644\u0645\u062c\u0644\u0633 \u064a\u0639\u062a\u0632\u0645 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0641\u064a \u0623\u062f\u0627\u0621 \u0623\u0643\u062b\u0631 \u062a\u0648\u0627\u0632\u0646\u0627\u064b \u0644\u0628\u0631\u0627\u0645\u062c\u0647 \u0648\u0623\u0646\u0634\u0637\u062a\u0647 \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0645\u0646 \u0646\u0627\u062d\u064a\u0629\u060c \u0648\u0632\u064a\u0627\u062f\u0629 \u062a\u0623\u062b\u064a\u0631 \u0623\u0646\u0634\u0637\u062a\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0645\u062e\u0631\u062c\u0627\u062a\u0647 \u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649. \u0648\u064a\u0624\u062f\u0651\u064a \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 2022-2026 \u0648\u062a\u0642\u064a\u064a\u0645\u0647\u0627 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0644\u0627\u062d\u0642\u0629 \u0625\u0644\u0649 \u0641\u0631\u0635\u0629 \u0630\u0647\u0628\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0647\u062f\u0641.<\/p>\n\n\n\n
\n\n\n\n\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/strong><\/h2>\n\n\n- \u0627\u0646\u0638\u0631\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:
\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 \u0644\u0639\u0627\u0645 2023\u060c \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629.
\u0628\u064a\u0627\u0646 \u0635\u0627\u062f\u0631 \u0639\u0646 \u0633\u0641\u064a\u0631 \u0627\u0644\u0646\u0648\u0627\u064a\u0627 \u0627\u0644\u062d\u0633\u0646\u0629 \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0637\u0648\u0651\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0641\u064a \u063a\u0627\u0645\u0628\u064a\u0627. 17 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2025. \u0645\u062a\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639: https:\/\/www.idi.no \u21a9\ufe0e<\/a><\/li>- \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\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 \u0644\u0644\u0641\u062a\u0631\u0629 2022-2026\u060c \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 2022. \u21a9\ufe0e<\/a><\/li>
- \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma \u21a9\ufe0e<\/a><\/li>
- \u00a0\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0623\u0639\u0648\u0627\u0645 2021 \u06482022 \u06482023 \u06482024 \u06482025\u060c \u0646\u064f\u0634\u0650\u0631\u064e\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629: https:\/\/www.finances.gov.ma\/ \u21a9\ufe0e<\/a><\/li>
- \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma \u21a9\ufe0e<\/a><\/li>
- \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma \u21a9\ufe0e<\/a><\/li>
- \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma \u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"
\u0639\u0627\u062f\u062a \u0642\u0636\u064a\u0629 \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 \u0625\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0648\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649\u060c \u0641\u064a \u0633\u064a\u0627\u0642 \u0627\u0644\u062a\u063a\u064a\u0651\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u062c\u064a\u0648\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0642\u0651\u062f\u0629 \u0648\u0627\u0644\u0645\u062a\u0634\u0627\u0628\u0643\u0629. \u0648\u0641\u064a \u0648\u0642\u062a \u062a\u0638\u0647\u0631 \u0641\u064a\u0647 \u062d\u0627\u062c\u0629 \u0645\u0644\u062d\u0651\u0629 \u0625\u0644\u0649 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0651\u0629 \u0648\u0641\u0639\u0651\u0627\u0644\u0629\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0632\u0651\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0651\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0646\u0645\u0648 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0644\u0644\u0639\u0627\u0626\u062f\u0627\u062a\u060c \u062a\u0648\u0627\u062c\u0647 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0636\u063a\u0648\u0637\u0627\u064b \u062a\u0642\u0648\u0651\u0636 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u062a\u0624\u062b\u0651\u0631 \u0633\u0644\u0628\u0627\u064b \u0641\u064a \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0645\u0646\u0648\u0637\u0629 \u0628\u0647\u0627. \u0648\u0627\u062a\u0651\u062e\u0630\u062a \u0647\u0630\u0647 \u0627\u0644\u0636\u063a\u0648\u0637 \u0623\u0634\u0643\u0627\u0644\u0627\u064b \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0645\u062b\u0644 \u062e\u0641\u0636 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0623\u0648 \u0639\u062f\u0645 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0641\u064a \u0628\u0631\u0627\u0645\u062c\u0647\u0627 \u0648\u0646\u062a\u0627\u0626\u062c\u0647\u0627\u060c \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0641\u0635\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0623\u0648 \u062a\u0623\u062e\u064a\u0631 \u062a\u0639\u064a\u064a\u0646\u0647\u0645<\/p>\n","protected":false},"author":416,"featured_media":38962,"template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"\u0627\u0646\u0638\u0631\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:
\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 \u0644\u0639\u0627\u0645 2023\u060c \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629.
\u0628\u064a\u0627\u0646 \u0635\u0627\u062f\u0631 \u0639\u0646 \u0633\u0641\u064a\u0631 \u0627\u0644\u0646\u0648\u0627\u064a\u0627 \u0627\u0644\u062d\u0633\u0646\u0629 \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0637\u0648\u0651\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0641\u064a \u063a\u0627\u0645\u0628\u064a\u0627. 17 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2025. \u0645\u062a\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639: https:\/\/www.idi.no\",\"id\":\"6b8d0894-345e-4b48-8476-9e7702e787de\"},{\"content\":\"\u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\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 \u0644\u0644\u0641\u062a\u0631\u0629 2022-2026\u060c \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 2022.\",\"id\":\"0eea0d68-74f6-496b-a1ab-63613ee440c2\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"cb95a089-f07e-4a19-b8b9-a215dd50c058\"},{\"content\":\"\u00a0\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0623\u0639\u0648\u0627\u0645 2021 \u06482022 \u06482023 \u06482024 \u06482025\u060c \u0646\u064f\u0634\u0650\u0631\u064e\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629: https:\/\/www.finances.gov.ma\/\",\"id\":\"eae435ac-c16a-463e-a1ad-6c72ad36b1c6\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"669764ee-dac6-4fef-a3c5-fb9ea9deb5ac\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"bd86f2f1-1fb8-4d82-9931-011495c3f512\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"ffd0a2f2-6639-43df-b7e3-2ededb16b2d3\"}]"},"journal-categories":[4380],"content-tags":[1416,1585],"country":[3609],"region":[1743],"section":[1749],"coauthors":[4410,4411],"class_list":["post-38974","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2025-ar","content-tags-1416","content-tags-1585","country-morocco-ar","region-1743","section-1749"],"acf":[],"yoast_head":"\n
\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - 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\/\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\u0645-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0639\u0627\u062f\u062a \u0642\u0636\u064a\u0629 \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 \u0625\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0648\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649\u060c \u0641\u064a \u0633\u064a\u0627\u0642 \u0627\u0644\u062a\u063a\u064a\u0651\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u062c\u064a\u0648\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0642\u0651\u062f\u0629 \u0648\u0627\u0644\u0645\u062a\u0634\u0627\u0628\u0643\u0629. \u0648\u0641\u064a \u0648\u0642\u062a \u062a\u0638\u0647\u0631 \u0641\u064a\u0647 \u062d\u0627\u062c\u0629 \u0645\u0644\u062d\u0651\u0629 \u0625\u0644\u0649 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0651\u0629 \u0648\u0641\u0639\u0651\u0627\u0644\u0629\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0632\u0651\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0651\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0646\u0645\u0648 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0644\u0644\u0639\u0627\u0626\u062f\u0627\u062a\u060c \u062a\u0648\u0627\u062c\u0647 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0636\u063a\u0648\u0637\u0627\u064b \u062a\u0642\u0648\u0651\u0636 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u062a\u0624\u062b\u0651\u0631 \u0633\u0644\u0628\u0627\u064b \u0641\u064a \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0645\u0646\u0648\u0637\u0629 \u0628\u0647\u0627. \u0648\u0627\u062a\u0651\u062e\u0630\u062a \u0647\u0630\u0647 \u0627\u0644\u0636\u063a\u0648\u0637 \u0623\u0634\u0643\u0627\u0644\u0627\u064b \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0645\u062b\u0644 \u062e\u0641\u0636 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0623\u0648 \u0639\u062f\u0645 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0641\u064a \u0628\u0631\u0627\u0645\u062c\u0647\u0627 \u0648\u0646\u062a\u0627\u0626\u062c\u0647\u0627\u060c \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0641\u0635\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0623\u0648 \u062a\u0623\u062e\u064a\u0631 \u062a\u0639\u064a\u064a\u0646\u0647\u0645\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/\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\u0645-2\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-09T15:26:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.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=\"Samir Damou, Abdelssadek Tadist\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/\",\"url\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/\",\"name\":\"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal\",\"isPartOf\":{\"@id\":\"https:\/\/intosaijournal.org\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png\",\"datePublished\":\"2026-03-04T00:09:48+00:00\",\"dateModified\":\"2026-03-09T15:26:33+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage\",\"url\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png\",\"contentUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png\",\"width\":1326,\"height\":880,\"caption\":\"\u0645\u0642\u0631 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0627\u0644\u0631\u0628\u0627\u0637. \u0627\u0644\u0645\u0635\u062f\u0631: SAI Morocco\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/intosaijournal.org\/ar\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/intosaijournal.org\/#website\",\"url\":\"https:\/\/intosaijournal.org\/\",\"name\":\"INTOSAI Journal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/intosaijournal.org\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/intosaijournal.org\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/intosaijournal.org\/#organization\",\"name\":\"INTOSAI Journal\",\"url\":\"https:\/\/intosaijournal.org\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/intosaijournal.org\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"contentUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"width\":736,\"height\":122,\"caption\":\"INTOSAI Journal\"},\"image\":{\"@id\":\"https:\/\/intosaijournal.org\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/intosaijournal\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/\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\u0645-2\/","og_locale":"ar_AR","og_type":"article","og_title":"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal","og_description":"\u0639\u0627\u062f\u062a \u0642\u0636\u064a\u0629 \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 \u0625\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0648\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649\u060c \u0641\u064a \u0633\u064a\u0627\u0642 \u0627\u0644\u062a\u063a\u064a\u0651\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u062c\u064a\u0648\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0642\u0651\u062f\u0629 \u0648\u0627\u0644\u0645\u062a\u0634\u0627\u0628\u0643\u0629. \u0648\u0641\u064a \u0648\u0642\u062a \u062a\u0638\u0647\u0631 \u0641\u064a\u0647 \u062d\u0627\u062c\u0629 \u0645\u0644\u062d\u0651\u0629 \u0625\u0644\u0649 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0651\u0629 \u0648\u0641\u0639\u0651\u0627\u0644\u0629\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0632\u0651\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0651\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0646\u0645\u0648 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0644\u0644\u0639\u0627\u0626\u062f\u0627\u062a\u060c \u062a\u0648\u0627\u062c\u0647 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0636\u063a\u0648\u0637\u0627\u064b \u062a\u0642\u0648\u0651\u0636 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u062a\u0624\u062b\u0651\u0631 \u0633\u0644\u0628\u0627\u064b \u0641\u064a \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0645\u0646\u0648\u0637\u0629 \u0628\u0647\u0627. \u0648\u0627\u062a\u0651\u062e\u0630\u062a \u0647\u0630\u0647 \u0627\u0644\u0636\u063a\u0648\u0637 \u0623\u0634\u0643\u0627\u0644\u0627\u064b \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0645\u062b\u0644 \u062e\u0641\u0636 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0623\u0648 \u0639\u062f\u0645 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0641\u064a \u0628\u0631\u0627\u0645\u062c\u0647\u0627 \u0648\u0646\u062a\u0627\u0626\u062c\u0647\u0627\u060c \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0641\u0635\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0623\u0648 \u062a\u0623\u062e\u064a\u0631 \u062a\u0639\u064a\u064a\u0646\u0647\u0645","og_url":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/\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\u0645-2\/","og_site_name":"INTOSAI Journal","article_modified_time":"2026-03-09T15:26:33+00:00","og_image":[{"width":1326,"height":880,"url":"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@intosaijournal","twitter_misc":{"Est. reading time":"7 minutes","Written by":"Samir Damou, Abdelssadek Tadist"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/","url":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/","name":"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal","isPartOf":{"@id":"https:\/\/intosaijournal.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage"},"image":{"@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage"},"thumbnailUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png","datePublished":"2026-03-04T00:09:48+00:00","dateModified":"2026-03-09T15:26:33+00:00","breadcrumb":{"@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage","url":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png","contentUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png","width":1326,"height":880,"caption":"\u0645\u0642\u0631 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0627\u0644\u0631\u0628\u0627\u0637. \u0627\u0644\u0645\u0635\u062f\u0631: SAI Morocco"},{"@type":"BreadcrumbList","@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/intosaijournal.org\/ar\/"},{"@type":"ListItem","position":2,"name":"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635"}]},{"@type":"WebSite","@id":"https:\/\/intosaijournal.org\/#website","url":"https:\/\/intosaijournal.org\/","name":"INTOSAI Journal","description":"","publisher":{"@id":"https:\/\/intosaijournal.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/intosaijournal.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/intosaijournal.org\/#organization","name":"INTOSAI Journal","url":"https:\/\/intosaijournal.org\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/intosaijournal.org\/#\/schema\/logo\/image\/","url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","contentUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","width":736,"height":122,"caption":"INTOSAI Journal"},"image":{"@id":"https:\/\/intosaijournal.org\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/intosaijournal"]}]}},"_links":{"self":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/38974","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry"}],"about":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/types\/journal-entry"}],"author":[{"embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/users\/416"}],"version-history":[{"count":1,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/38974\/revisions"}],"predecessor-version":[{"id":38976,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/38974\/revisions\/38976"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/media\/38962"}],"wp:attachment":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/media?parent=38974"}],"wp:term":[{"taxonomy":"journal-categories","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-categories?post=38974"},{"taxonomy":"content-tags","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/content-tags?post=38974"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/country?post=38974"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/region?post=38974"},{"taxonomy":"section","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/section?post=38974"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/coauthors?post=38974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\u0648\u0623\u062e\u0630\u062a \u0647\u0630\u0647 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0627\u062a\u0651\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f \u0648\u0645\u0633\u062a\u0648\u0649 \u0646\u0636\u0648\u062c \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0645\u063a\u0631\u0628\u064a. \u0648\u0643\u0627\u0646 \u0644\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0645\u062e\u062a\u0644\u0641 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629\u060c \u0644\u0627\u0633\u064a\u0651\u0645\u0627 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0648\u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646\u060c \u062a\u0623\u062b\u064a\u0631 \u0645\u0641\u064a\u062f \u0644\u0646\u0627\u062d\u064a\u0629 \u0641\u0647\u0645 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u062c\u0647\u0627\u0632\u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u062a\u0645\u0643\u064a\u0646\u0647 \u0628\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u062f\u064a\u0629\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0628\u0634\u0643\u0644 \u0625\u064a\u062c\u0627\u0628\u064a \u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a\u0647. \u0648\u0623\u062f\u0651\u0649 \u0647\u0630\u0627 \u0625\u0644\u0649 \u062c\u0645\u0639 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0639 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0651\u0629.<\/p>\n\n\n\n
\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0648\u0627\u0631\u062f \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<\/strong><\/h3>\n\n\n\n\u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0645\u0631 \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0648\u0627\u0631\u062f\u0647 \u0627\u0644\u0628\u0634\u0631\u064a\u0629\u060c \u0625\u0630 \u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u0644\u0643 \u0628\u062a\u0639\u064a\u064a\u0646 \u0642\u0636\u0627\u062a\u0647\u060c \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u0646\u0642\u0644\u0647\u0645 \u0623\u0648 \u0625\u0642\u0627\u0644\u062a\u0647\u0645\u060c \u0648\u064a\u062f\u064a\u0631\u0647\u0645 \u0645\u062c\u0644\u0633 \u062f\u0627\u062e\u0644\u064a \u0645\u0646\u062a\u062e\u0628 \u0639\u0644\u0649 \u0631\u0623\u0633\u0647 \u0631\u0626\u064a\u0633 \u0627\u0644\u0645\u062c\u0644\u0633\u060c \u0648\u0647\u0645 \u0645\u0644\u0632\u0645\u0648\u0646 \u0628\u0645\u062f\u0648\u0646\u0629 \u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u062a\u062c\u0639\u0644 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0625\u062d\u062f\u0649 \u0631\u0643\u0627\u0626\u0632\u0647 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629.<\/p>\n\n\n\n
\u0648\u062a\u0645\u0643\u0651\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0645\u0646 \u0632\u064a\u0627\u062f\u0629 \u0645\u0648\u0627\u0631\u062f\u0647 \u0627\u0644\u0628\u0634\u0631\u064a\u0629 \u0628\u064a\u0646 \u0639\u0627\u0645\u064a 2021 \u06482024 \u0645\u0646 621 \u0625\u0644\u0649 3<\/a><\/sup>738 \u0645\u0648\u0638\u0641\u0627\u064b\u060c \u0628\u0627\u0631\u062a\u0641\u0627\u0639 \u0645\u0642\u062f\u0627\u0631\u0647 20%\u060c \u062d\u064a\u062b \u064a\u0645\u062b\u0651\u0644 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u062c\u0632\u0621\u0627\u064b \u0643\u0628\u064a\u0631\u0627\u064b \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0629\u060c \u0628\u0639\u062f\u0645\u0627 \u0627\u0631\u062a\u0641\u0639 \u0639\u062f\u062f\u0647\u0645 \u0645\u0646 338 \u0625\u0644\u0649 412\u060c \u0623\u0648 \u0645\u0627 \u064a\u0642\u0627\u0631\u0628 22%. \u0648\u0634\u0647\u062f \u0639\u0627\u0645 2025 \u0627\u062a\u0651\u062c\u0627\u0647\u0627\u064b \u0645\u0645\u0627\u062b\u0644\u0627\u064b \u0645\u0639 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 103 \u0645\u0648\u0638\u0641\u064a\u0646\u060c 43 \u0645\u0646\u0647\u0645 \u0643\u0627\u0646\u0648\u0627 \u0645\u062f\u0642\u0642\u064a\u0646 \u064a\u0645\u062a\u0644\u0643\u0648\u0646 \u0645\u0647\u0627\u0631\u0627\u062a \u0648\u062a\u062e\u0635\u0651\u0635\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 \u0641\u064a \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0647\u0646\u062f\u0633\u0629 \u0648\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0648\u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a.<\/p>\n\n\n\n\u0648\u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0635\u062d\u0648\u0628\u0627\u064b \u0628\u062a\u062f\u0627\u0628\u064a\u0631 \u062a\u062d\u0641\u064a\u0632\u064a\u0629 \u0645\u062b\u0644 \u062a\u062d\u0633\u064a\u0646 \u0648\u0636\u0639\u0647\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u0625\u0646\u0634\u0627\u0621 \u0625\u0637\u0627\u0631 \u062e\u0627\u0635 \u0644\u0645\u0643\u062a\u0628 \u0643\u062a\u0628\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645\u060c \u0648\u0648\u0636\u0639 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u060c \u0645\u0646 \u0628\u064a\u0646 \u0623\u0645\u0648\u0631 \u0623\u062e\u0631\u0649. \u0643\u0645\u0627 \u062c\u0631\u0649 \u0623\u062e\u064a\u0631\u0627\u064b \u0625\u0646\u0634\u0627\u0621 \u0647\u064a\u0643\u0644 \u0625\u062f\u0627\u0631\u064a \u062d\u062f\u064a\u062b \u064a\u062a\u0645\u062d\u0648\u0631 \u062d\u0648\u0644 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0642\u0637\u0627\u0628 \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629. \u0643\u0645\u0627 \u062a\u0645\u0651 \u0631\u0641\u0639 \u0639\u062f\u062f \u0627\u0644\u0641\u0631\u0648\u0639 \u062f\u0627\u062e\u0644 \u0627\u0644\u063a\u0631\u0641 \u0628\u0647\u062f\u0641 \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0647\u064a\u0643\u0644\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a \u0648\u062a\u0639\u0632\u064a\u0632 \u0645\u0624\u0647\u0651\u0644\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/p>\n\n\n\n
\u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062a\u0645\u0643\u0651\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646 \u0632\u064a\u0627\u062f\u0629 \u0645\u064a\u0632\u0627\u0646\u064a\u062a\u0647 \u0628\u0646\u0633\u0628\u0629 36% \u0628\u064a\u0646 \u0639\u0627\u0645\u064a 2021 \u06482025\u060c \u0628\u0645\u0639\u062f\u0651\u0644 \u0633\u0646\u0648\u064a \u0628\u0644\u063a 9% 4<\/a><\/sup>. \u0648\u0642\u062f \u062e\u064f\u0635\u0650\u0651\u0635\u064e \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0643\u0628\u0631 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0627\u062a \u0644\u062a\u062d\u0633\u064a\u0646 \u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633\u060c \u0648\u0638\u0631\u0648\u0641 \u0639\u0645\u0644\u0647\u060c \u0648\u0645\u0648\u0627\u0631\u062f\u0647 \u0627\u0644\u0628\u0634\u0631\u064a\u0629. \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u062c\u0631\u0649 \u062a\u062e\u0635\u064a\u0635 \u062c\u0632\u0621 \u0645\u0646\u0647\u0627 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062f\u0648\u0644\u064a\u060c \u0644\u0627\u0633\u064a\u0651\u0645\u0627 \u0645\u0639 \u0627\u0633\u062a\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0644\u0644\u0623\u0645\u0627\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0623\u0641\u0631\u0648\u0633\u0627\u064a (\u0645\u0646\u0630 \u064a\u0648\u0644\u064a\u0648\/\u062a\u0645\u0648\u0632 2025) \u0648\u0623\u0645\u0627\u0646\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 \u0635\u0627\u062d\u0628\u0629 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 (\u0623\u0643\u062a\u0648\u0628\u0631\/\u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u0623\u0648\u0644 2024).<\/p>\n\n\n\n\u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629<\/strong><\/h3>\n\n\n\n\u0625\u062f\u0631\u0627\u0643\u0627\u064b \u0645\u0646\u0647 \u0644\u0623\u0647\u0645\u064a\u0629 \u0625\u0637\u0644\u0627\u0642 \u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0645\u0646 \u0623\u062c\u0644 \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0626\u0647 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u060c \u0648\u0628\u0639\u062f \u0639\u0642\u062f\u064a\u0646 \u0645\u0646 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0645\u0642\u062a\u0631\u062d\u0627\u062a \u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0645\u062f\u0648\u0651\u0646\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0651\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0643\u0645\u0647\u060c \u0628\u0647\u062f\u0641 \u062a\u0648\u0633\u064a\u0639 \u0635\u0644\u0627\u062d\u064a\u0627\u062a\u0647 \u0648\u0623\u0633\u0627\u0633 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0625\u0634\u0631\u0627\u0641\u0647\u060c \u0648\u062a\u0637\u0648\u064a\u0631 \u0625\u062c\u0631\u0627\u0621\u0627\u062a\u0647\u060c \u0648\u062f\u0639\u0645 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0642\u0636\u0627\u062a\u0647\u060c \u0648\u062a\u0646\u0648\u064a\u0639 \u0645\u062e\u0631\u062c\u0627\u062a\u0647 \u0648\u0645\u0636\u0627\u0639\u0641\u0629 \u0622\u062b\u0627\u0631\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0627\u062f\u064a\u0629\u060c \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0632\u0627\u0644 \u062a\u0624\u0643\u0651\u062f \u0639\u0644\u064a\u0647\u0627 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n
\u0648\u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0642 \u0646\u0641\u0633\u0647\u060c \u064a\u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u064a\u0636\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0639\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642 \u0628\u0646\u0638\u0627\u0645 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u064a\u0646\u060c \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0648\u0636\u0639 \u0646\u0635\u0648\u0635 \u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0644\u0625\u0636\u0641\u0627\u0621 \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a \u0639\u0644\u0649 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0639 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0639\u064a \u0627\u0644\u0639\u0627\u0645.<\/p>\n\n\n\n\u0627\u0644\u0633\u064a\u062f\u0629 \u0632\u064a\u0646\u0628 \u0627\u0644\u0639\u062f\u0627\u0648\u064a\u060c \u0627\u0644\u0631\u0626\u064a\u0633\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629\u060c \u062a\u0642\u062f\u0645 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u062a\u064a\u0646 2023-2024 \u0625\u0644\u0649 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646. \u0627\u0644\u0645\u0635\u062f\u0631: SAI Morocco<\/figcaption><\/figure>\n\n\n\n\u062a\u0623\u062b\u064a\u0631 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0644\u0649 \u0639\u0645\u0644\u0647<\/h2>\n\n\n\n
\u0627\u0646\u0639\u0643\u0633\u062a \u0633\u064a\u0627\u0633\u0629 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0639\u0645\u0644\u0647\u060c \u0648\u062a\u0642\u0648\u064a\u0629 \u0623\u062f\u0627\u0626\u0647\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u062a\u0623\u062b\u064a\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0645\u062a\u0639\u062f\u0651\u062f\u0629 \u0623\u0647\u0645\u0651\u0647\u0627:<\/p>\n\n\n\n
\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0628\u0631\u0645\u062c\u0629<\/strong><\/h3>\n\n\n\n\u0623\u064f\u0639\u0637\u064a\u064e\u062a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0631\u0635\u062f \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u0628\u0646\u064a\u0648\u064a\u0629 \u0648\u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f\u060c \u0645\u062b\u0644 \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0634\u0651\u0627\u0645\u0644\u0629\u060c \u0648\u0625\u0635\u0644\u0627\u062d \u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c \u0648\u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0645\u062d\u0641\u0638\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u064a\u0627\u0647\u060c \u0648\u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u062f\u0651\u0645\u0629. \u0648\u0623\u0636\u0641\u0649 \u0627\u0644\u062f\u0651\u0639\u0645 \u0627\u0644\u0630\u064a \u064a\u0642\u062f\u0651\u0645\u0647 \u0627\u0644\u0645\u062c\u0644\u0633 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0643\u0628\u0631\u0649 \u0642\u064a\u0645\u0629 \u0639\u0644\u0649 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0642\u064a\u0648\u062f \u0648\u0627\u0644\u0639\u0642\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0648\u0644 \u062f\u0648\u0646 \u0627\u0633\u062a\u0643\u0645\u0627\u0644\u0647\u0627 \u0628\u062a\u0643\u0644\u0641\u0629 \u0648\u062c\u0648\u062f\u0629 \u0648\u0625\u0637\u0627\u0631 \u0632\u0645\u0646\u064a \u0641\u064a \u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0639\u0642\u0648\u0644.<\/p>\n\n\n\n
\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u062a\u0642\u0648\u064a\u0629 \u0627\u0644\u062a\u0648\u0627\u0635\u0644<\/strong><\/h3>\n\n\n\n\u0633\u0627\u0647\u0645 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0623\u0646\u0634\u0637\u0629 \u0631\u0635\u062f \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0636\u0651\u0637\u0644\u0639 \u0628\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a. \u0646\u062a\u064a\u062c\u0629\u064b \u0644\u0630\u0644\u0643\u060c \u0628\u0644\u063a \u0645\u0639\u062f\u0651\u0644 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0646\u0641\u0651\u0630\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0643\u0644\u064a\u0651\u0627\u064b \u0623\u0648 \u062c\u0632\u0626\u064a\u0651\u0627\u064b \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 2021-2024 \u0646\u062d\u0648 80% 5<\/a><\/sup>.<\/p>\n\n\n\n\u0648\u0627\u0631\u062a\u0641\u0639 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u0623\u0645\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0628\u0627\u0633\u062a\u0631\u062f\u0627\u062f\u0647\u0627 \u0645\u0646 \u0645\u0631\u062a\u0643\u0628\u064a \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642\u0629 \u0628\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0628\u0646\u062d\u0648 117% \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2020 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 6<\/a><\/sup>2024. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0627\u0632\u062f\u0627\u062f\u062a \u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0639\u062c\u0632 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u064a\u0646 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0646\u0641\u0633\u0647\u0627 \u0644\u062a\u0635\u0644 \u0625\u0644\u0649 144%.<\/p>\n\n\n\n\u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0642 \u0639\u064a\u0646\u0647\u060c \u0628\u0630\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u062c\u0647\u062f\u0627\u064b \u0645\u0644\u062d\u0648\u0638\u0627\u064b \u0644\u062a\u062d\u0633\u064a\u0646 \u0642\u0627\u0628\u0644\u064a\u0651\u0629 \u0642\u0631\u0627\u0621\u0629 \u062a\u0642\u0627\u0631\u064a\u0631\u0647 \u0648\u062c\u0648\u062f\u062a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u0644\u064a\u0635 \u062d\u062c\u0645\u0647\u0627 \u0648\u062a\u062d\u0633\u064a\u0646 \u0645\u062d\u062a\u0648\u0627\u0647\u0627. \u0648\u0627\u0644\u0648\u0627\u0642\u0639 \u0623\u0646\u064e\u0651 \u062d\u062c\u0645 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0651\u0646\u0648\u064a7<\/a><\/sup> \u0643\u0627\u0646 \u0623\u0642\u0644 \u0645\u0646 340 \u0635\u0641\u062d\u0629 \u0641\u064a \u0639\u0627\u0645 2024\u060c \u0628\u0639\u062f\u0645\u0627 \u0643\u0627\u0646 \u0639\u062f\u062f \u0635\u0641\u062d\u0627\u062a\u0647 \u064a\u062a\u062c\u0627\u0648\u0632 1,500 \u0635\u0641\u062d\u0629 \u0641\u064a \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u0633\u0651\u0627\u0628\u0642\u0629. \u0648\u062a\u0631\u0643\u0651\u0632 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0622\u0646 \u0639\u0644\u0649 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0623\u0641\u0642\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u064a\u0646 \u0627\u0644\u0648\u0637\u0646\u064a \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u060c \u0648\u0647\u064a \u0645\u0635\u062d\u0648\u0628\u0629 \u0628\u0645\u0644\u062e\u0651\u0635\u0627\u062a \u0645\u0635\u0648\u0651\u0631\u0629 \u0644\u062a\u0633\u0647\u064a\u0644 \u0641\u0647\u0645 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0635\u0651\u0644 \u0625\u0644\u064a\u0647\u0627.<\/p>\n\n\n\n\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635<\/h2>\n\n\n\n
\u0633\u0627\u0647\u0645\u062a \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646\u060c \u0648\u0627\u0644\u0634\u0651\u0631\u0627\u0643\u0629 \u0645\u0639 \u062c\u0645\u064a\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629\u060c \u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u062a\u0639\u0632\u064a\u0632\u0647\u0627. \u0625\u0644\u0627 \u0623\u0646\u064e\u0651\u0647 \u064a\u062c\u0628 \u062a\u0639\u0632\u064a\u0632 \u0647\u0630\u0627 \u0627\u0644\u0645\u0633\u0627\u0631 \u0648\u062a\u0642\u0648\u064a\u062a\u0647 \u0639\u0628\u0631 \u0645\u0639\u0627\u0644\u062c\u0629 \u062b\u0644\u0627\u062b\u0629 \u062a\u062d\u062f\u064a\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629:<\/p>\n\n\n\n
\u0625\u0639\u062f\u0627\u062f \u0642\u064a\u0627\u062f\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/strong><\/h3>\n\n\n\n\u0631\u063a\u0645 \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u0645\u0628\u0630\u0648\u0644\u0629\u060c \u0645\u0627 \u0632\u0627\u0644 \u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0646 \u064a\u0642\u0648\u0645 \u0628\u0635\u0648\u0631\u0629 \u0645\u0644\u062d\u0651\u0629 \u0628\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0645\u0646\u0627\u0635\u0628 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0641\u064a \u063a\u0631\u0641\u0647 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\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\u0625\u0642\u0644\u064a\u0645\u064a\u0629\u060c \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u0645\u0646 \u0634\u0623\u0646\u0647\u0627 \u0623\u0646 \u062a\u062d\u0645\u0644 \u0634\u0639\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0648\u0645\u0633\u0627\u0647\u0645\u062a\u0647 \u0627\u0644\u0641\u0639\u0651\u0627\u0644\u0629 \u0641\u064a \u0625\u0646\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f. \u0648\u0644\u0646 \u064a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0645\u0645\u0643\u0646\u0627\u064b \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0642\u0627\u062f\u0631\u0629 \u0639\u0644\u0649 \u0625\u0637\u0644\u0627\u0642 \u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0648\u0648\u0636\u0639 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0644\u0631\u0635\u062f \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u060c \u0648\u0645\u0648\u0627\u0621\u0645\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0637\u0645\u0648\u062d\u0629\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0645\u0639 \u062c\u0645\u064a\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629.<\/p>\n\n\n\n
\u0625\u0631\u0633\u0627\u0621 \u0623\u0633\u0633 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644\u0629<\/strong><\/h3>\n\n\n\n\u064a\u0641\u0631\u0636 \u0623\u062d\u062f \u062c\u0648\u0627\u0646\u0628 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u060c \u0623\u0644\u0627 \u0648\u0647\u0648 \u062a\u0646\u0648\u0651\u0639 \u0635\u0644\u0627\u062d\u064a\u0651\u0627\u062a\u0647\u060c \u062a\u062d\u062f\u0651\u064a\u0627\u064b \u064a\u062a\u0639\u0644\u0651\u0642 \u0628\u0643\u064a\u0641\u064a\u0629 \u0645\u0645\u0627\u0631\u0633\u062a\u0647 \u0628\u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0648\u0643\u0641\u0627\u0621\u0629. \u0644\u0630\u0644\u0643 \u0627\u0639\u062a\u0645\u062f \u0627\u0644\u0645\u062c\u0644\u0633 \u0625\u0634\u0631\u0627\u0641\u0627\u064b \u0645\u062a\u0643\u0627\u0645\u0644\u0627\u064b \u0641\u064a \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u0623\u062e\u064a\u0631\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0645\u0627 \u0632\u0627\u0644 \u064a\u062a\u0639\u064a\u0651\u0646 \u0623\u0646 \u064a\u0637\u0648\u0651\u0631 \u0627\u0644\u0646\u0647\u062c \u0645\u0639\u0627\u064a\u064a\u0631\u0647 \u0627\u0644\u062e\u0627\u0635\u0651\u0629 \u0648\u064a\u0642\u0648\u0645 \u0628\u062a\u0648\u0637\u064a\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629. \u0648\u064a\u0631\u0627\u0647\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u064a\u0636\u0627\u064b \u0639\u0644\u0649 \u0645\u0648\u0627\u062c\u0647\u0629 \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u062f\u064a \u0639\u0628\u0631 \u062a\u0639\u0632\u064a\u0632 \u0647\u0630\u0627 \u0627\u0644\u0646\u0647\u062c \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0642\u064a\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u064a\u0627\u064b \u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0630\u064a \u064a\u062e\u0636\u0639 \u0644\u0647 \u0627\u0644\u0645\u062c\u0644\u0633.<\/p>\n\n\n\n
\u0632\u064a\u0627\u062f\u0629 \u062a\u0623\u062b\u064a\u0631 \u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646<\/strong><\/h3>\n\n\n\n\u062a\u0639\u062a\u0628\u0631 \u062a\u0631\u062c\u0645\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062a\u0642\u0648\u064a\u062a\u0647\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u062c\u0648\u062f\u0629 \u0639\u0645\u0644\u0647\u060c \u0628\u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0644\u0647 \u062a\u0623\u062b\u064a\u0631 \u0623\u0643\u0628\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u0627\u0644\u062d\u062f\u0651 \u0645\u0646 \u0627\u0644\u0641\u0648\u0627\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0639\u0645\u0644\u064a\u0629 \u0645\u0633\u062a\u0645\u0631\u0629 \u062a\u062a\u0637\u0644\u0651\u0628 \u062c\u0647\u062f\u0627\u064b \u0645\u062a\u0648\u0627\u0635\u0644\u0627\u064b. \u0648\u0633\u064a\u0643\u0645\u0646 \u0627\u0644\u0646\u062c\u0627\u062d \u0641\u064a \u0645\u0648\u0627\u062c\u0647\u0629 \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u062f\u064a \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0651\u0629 \u0644\u0644\u0645\u062c\u0644\u0633 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u062a\u0639\u0632\u064a\u0632 \u0634\u0631\u0639\u064a\u062a\u0647 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629.<\/p>\n\n\n\n
\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/h2>\n\n\n\n
\u0645\u0646\u0630 \u0639\u0627\u0645 1960\u060c \u0646\u062c\u062d \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0641\u064a \u0628\u0646\u0627\u0621 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u062c\u0639\u0644\u0647 \u0623\u0643\u062b\u0631 \u0627\u0633\u062a\u062c\u0627\u0628\u0629\u064b \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0645\u0644\u064a\u0629 \u062a\u0627\u0631\u064a\u062e\u064a\u0629 \u062a\u0631\u0627\u0643\u0645\u064a\u0629\u060c \u0645\u0633\u062a\u0641\u064a\u062f\u0627\u064b \u0645\u0646 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u0645\u0631\u0651\u062a \u0628\u0647\u0627 \u0627\u0644\u0628\u0644\u0627\u062f. \u0625\u0644\u0627 \u0623\u0646\u064e\u0651 \u0627\u0644\u0645\u062c\u0644\u0633 \u064a\u0639\u062a\u0632\u0645 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0641\u064a \u0623\u062f\u0627\u0621 \u0623\u0643\u062b\u0631 \u062a\u0648\u0627\u0632\u0646\u0627\u064b \u0644\u0628\u0631\u0627\u0645\u062c\u0647 \u0648\u0623\u0646\u0634\u0637\u062a\u0647 \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0645\u0646 \u0646\u0627\u062d\u064a\u0629\u060c \u0648\u0632\u064a\u0627\u062f\u0629 \u062a\u0623\u062b\u064a\u0631 \u0623\u0646\u0634\u0637\u062a\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0645\u062e\u0631\u062c\u0627\u062a\u0647 \u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649. \u0648\u064a\u0624\u062f\u0651\u064a \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 2022-2026 \u0648\u062a\u0642\u064a\u064a\u0645\u0647\u0627 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0644\u0627\u062d\u0642\u0629 \u0625\u0644\u0649 \u0641\u0631\u0635\u0629 \u0630\u0647\u0628\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0647\u062f\u0641.<\/p>\n\n\n\n
\n\n\n\n\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/strong><\/h2>\n\n\n- \u0627\u0646\u0638\u0631\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:
\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 \u0644\u0639\u0627\u0645 2023\u060c \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629.
\u0628\u064a\u0627\u0646 \u0635\u0627\u062f\u0631 \u0639\u0646 \u0633\u0641\u064a\u0631 \u0627\u0644\u0646\u0648\u0627\u064a\u0627 \u0627\u0644\u062d\u0633\u0646\u0629 \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0637\u0648\u0651\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0641\u064a \u063a\u0627\u0645\u0628\u064a\u0627. 17 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2025. \u0645\u062a\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639: https:\/\/www.idi.no \u21a9\ufe0e<\/a><\/li>- \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\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 \u0644\u0644\u0641\u062a\u0631\u0629 2022-2026\u060c \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 2022. \u21a9\ufe0e<\/a><\/li>
- \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma \u21a9\ufe0e<\/a><\/li>
- \u00a0\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0623\u0639\u0648\u0627\u0645 2021 \u06482022 \u06482023 \u06482024 \u06482025\u060c \u0646\u064f\u0634\u0650\u0631\u064e\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629: https:\/\/www.finances.gov.ma\/ \u21a9\ufe0e<\/a><\/li>
- \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma \u21a9\ufe0e<\/a><\/li>
- \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma \u21a9\ufe0e<\/a><\/li>
- \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma \u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"
\u0639\u0627\u062f\u062a \u0642\u0636\u064a\u0629 \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 \u0625\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0648\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649\u060c \u0641\u064a \u0633\u064a\u0627\u0642 \u0627\u0644\u062a\u063a\u064a\u0651\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u062c\u064a\u0648\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0642\u0651\u062f\u0629 \u0648\u0627\u0644\u0645\u062a\u0634\u0627\u0628\u0643\u0629. \u0648\u0641\u064a \u0648\u0642\u062a \u062a\u0638\u0647\u0631 \u0641\u064a\u0647 \u062d\u0627\u062c\u0629 \u0645\u0644\u062d\u0651\u0629 \u0625\u0644\u0649 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0651\u0629 \u0648\u0641\u0639\u0651\u0627\u0644\u0629\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0632\u0651\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0651\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0646\u0645\u0648 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0644\u0644\u0639\u0627\u0626\u062f\u0627\u062a\u060c \u062a\u0648\u0627\u062c\u0647 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0636\u063a\u0648\u0637\u0627\u064b \u062a\u0642\u0648\u0651\u0636 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u062a\u0624\u062b\u0651\u0631 \u0633\u0644\u0628\u0627\u064b \u0641\u064a \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0645\u0646\u0648\u0637\u0629 \u0628\u0647\u0627. \u0648\u0627\u062a\u0651\u062e\u0630\u062a \u0647\u0630\u0647 \u0627\u0644\u0636\u063a\u0648\u0637 \u0623\u0634\u0643\u0627\u0644\u0627\u064b \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0645\u062b\u0644 \u062e\u0641\u0636 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0623\u0648 \u0639\u062f\u0645 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0641\u064a \u0628\u0631\u0627\u0645\u062c\u0647\u0627 \u0648\u0646\u062a\u0627\u0626\u062c\u0647\u0627\u060c \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0641\u0635\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0623\u0648 \u062a\u0623\u062e\u064a\u0631 \u062a\u0639\u064a\u064a\u0646\u0647\u0645<\/p>\n","protected":false},"author":416,"featured_media":38962,"template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"\u0627\u0646\u0638\u0631\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:
\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 \u0644\u0639\u0627\u0645 2023\u060c \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629.
\u0628\u064a\u0627\u0646 \u0635\u0627\u062f\u0631 \u0639\u0646 \u0633\u0641\u064a\u0631 \u0627\u0644\u0646\u0648\u0627\u064a\u0627 \u0627\u0644\u062d\u0633\u0646\u0629 \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0637\u0648\u0651\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0641\u064a \u063a\u0627\u0645\u0628\u064a\u0627. 17 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2025. \u0645\u062a\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639: https:\/\/www.idi.no\",\"id\":\"6b8d0894-345e-4b48-8476-9e7702e787de\"},{\"content\":\"\u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\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 \u0644\u0644\u0641\u062a\u0631\u0629 2022-2026\u060c \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 2022.\",\"id\":\"0eea0d68-74f6-496b-a1ab-63613ee440c2\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"cb95a089-f07e-4a19-b8b9-a215dd50c058\"},{\"content\":\"\u00a0\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0623\u0639\u0648\u0627\u0645 2021 \u06482022 \u06482023 \u06482024 \u06482025\u060c \u0646\u064f\u0634\u0650\u0631\u064e\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629: https:\/\/www.finances.gov.ma\/\",\"id\":\"eae435ac-c16a-463e-a1ad-6c72ad36b1c6\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"669764ee-dac6-4fef-a3c5-fb9ea9deb5ac\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"bd86f2f1-1fb8-4d82-9931-011495c3f512\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"ffd0a2f2-6639-43df-b7e3-2ededb16b2d3\"}]"},"journal-categories":[4380],"content-tags":[1416,1585],"country":[3609],"region":[1743],"section":[1749],"coauthors":[4410,4411],"class_list":["post-38974","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2025-ar","content-tags-1416","content-tags-1585","country-morocco-ar","region-1743","section-1749"],"acf":[],"yoast_head":"\n
\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - 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\/\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\u0645-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0639\u0627\u062f\u062a \u0642\u0636\u064a\u0629 \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 \u0625\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0648\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649\u060c \u0641\u064a \u0633\u064a\u0627\u0642 \u0627\u0644\u062a\u063a\u064a\u0651\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u062c\u064a\u0648\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0642\u0651\u062f\u0629 \u0648\u0627\u0644\u0645\u062a\u0634\u0627\u0628\u0643\u0629. \u0648\u0641\u064a \u0648\u0642\u062a \u062a\u0638\u0647\u0631 \u0641\u064a\u0647 \u062d\u0627\u062c\u0629 \u0645\u0644\u062d\u0651\u0629 \u0625\u0644\u0649 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0651\u0629 \u0648\u0641\u0639\u0651\u0627\u0644\u0629\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0632\u0651\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0651\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0646\u0645\u0648 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0644\u0644\u0639\u0627\u0626\u062f\u0627\u062a\u060c \u062a\u0648\u0627\u062c\u0647 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0636\u063a\u0648\u0637\u0627\u064b \u062a\u0642\u0648\u0651\u0636 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u062a\u0624\u062b\u0651\u0631 \u0633\u0644\u0628\u0627\u064b \u0641\u064a \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0645\u0646\u0648\u0637\u0629 \u0628\u0647\u0627. \u0648\u0627\u062a\u0651\u062e\u0630\u062a \u0647\u0630\u0647 \u0627\u0644\u0636\u063a\u0648\u0637 \u0623\u0634\u0643\u0627\u0644\u0627\u064b \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0645\u062b\u0644 \u062e\u0641\u0636 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0623\u0648 \u0639\u062f\u0645 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0641\u064a \u0628\u0631\u0627\u0645\u062c\u0647\u0627 \u0648\u0646\u062a\u0627\u0626\u062c\u0647\u0627\u060c \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0641\u0635\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0623\u0648 \u062a\u0623\u062e\u064a\u0631 \u062a\u0639\u064a\u064a\u0646\u0647\u0645\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/\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\u0645-2\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-09T15:26:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.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=\"Samir Damou, Abdelssadek Tadist\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/\",\"url\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/\",\"name\":\"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal\",\"isPartOf\":{\"@id\":\"https:\/\/intosaijournal.org\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png\",\"datePublished\":\"2026-03-04T00:09:48+00:00\",\"dateModified\":\"2026-03-09T15:26:33+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage\",\"url\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png\",\"contentUrl\":\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png\",\"width\":1326,\"height\":880,\"caption\":\"\u0645\u0642\u0631 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0627\u0644\u0631\u0628\u0627\u0637. \u0627\u0644\u0645\u0635\u062f\u0631: SAI Morocco\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/intosaijournal.org\/ar\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/intosaijournal.org\/#website\",\"url\":\"https:\/\/intosaijournal.org\/\",\"name\":\"INTOSAI Journal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/intosaijournal.org\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/intosaijournal.org\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/intosaijournal.org\/#organization\",\"name\":\"INTOSAI Journal\",\"url\":\"https:\/\/intosaijournal.org\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/intosaijournal.org\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"contentUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"width\":736,\"height\":122,\"caption\":\"INTOSAI Journal\"},\"image\":{\"@id\":\"https:\/\/intosaijournal.org\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/intosaijournal\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/\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\u0645-2\/","og_locale":"ar_AR","og_type":"article","og_title":"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal","og_description":"\u0639\u0627\u062f\u062a \u0642\u0636\u064a\u0629 \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 \u0625\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0648\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649\u060c \u0641\u064a \u0633\u064a\u0627\u0642 \u0627\u0644\u062a\u063a\u064a\u0651\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u062c\u064a\u0648\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0642\u0651\u062f\u0629 \u0648\u0627\u0644\u0645\u062a\u0634\u0627\u0628\u0643\u0629. \u0648\u0641\u064a \u0648\u0642\u062a \u062a\u0638\u0647\u0631 \u0641\u064a\u0647 \u062d\u0627\u062c\u0629 \u0645\u0644\u062d\u0651\u0629 \u0625\u0644\u0649 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0651\u0629 \u0648\u0641\u0639\u0651\u0627\u0644\u0629\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0632\u0651\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0651\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0646\u0645\u0648 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0644\u0644\u0639\u0627\u0626\u062f\u0627\u062a\u060c \u062a\u0648\u0627\u062c\u0647 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0636\u063a\u0648\u0637\u0627\u064b \u062a\u0642\u0648\u0651\u0636 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u062a\u0624\u062b\u0651\u0631 \u0633\u0644\u0628\u0627\u064b \u0641\u064a \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0645\u0646\u0648\u0637\u0629 \u0628\u0647\u0627. \u0648\u0627\u062a\u0651\u062e\u0630\u062a \u0647\u0630\u0647 \u0627\u0644\u0636\u063a\u0648\u0637 \u0623\u0634\u0643\u0627\u0644\u0627\u064b \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0645\u062b\u0644 \u062e\u0641\u0636 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0623\u0648 \u0639\u062f\u0645 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0641\u064a \u0628\u0631\u0627\u0645\u062c\u0647\u0627 \u0648\u0646\u062a\u0627\u0626\u062c\u0647\u0627\u060c \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0641\u0635\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0623\u0648 \u062a\u0623\u062e\u064a\u0631 \u062a\u0639\u064a\u064a\u0646\u0647\u0645","og_url":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/\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\u0645-2\/","og_site_name":"INTOSAI Journal","article_modified_time":"2026-03-09T15:26:33+00:00","og_image":[{"width":1326,"height":880,"url":"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@intosaijournal","twitter_misc":{"Est. reading time":"7 minutes","Written by":"Samir Damou, Abdelssadek Tadist"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/","url":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/","name":"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635 - INTOSAI Journal","isPartOf":{"@id":"https:\/\/intosaijournal.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage"},"image":{"@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage"},"thumbnailUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png","datePublished":"2026-03-04T00:09:48+00:00","dateModified":"2026-03-09T15:26:33+00:00","breadcrumb":{"@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#primaryimage","url":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png","contentUrl":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/Q4-2025-Independence-of-SAI-Morocco-challenges-and-opportunities1.png","width":1326,"height":880,"caption":"\u0645\u0642\u0631 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0627\u0644\u0631\u0628\u0627\u0637. \u0627\u0644\u0645\u0635\u062f\u0631: SAI Morocco"},{"@type":"BreadcrumbList","@id":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d8%a7%d9%84%d8%a3%d8%ac%d9%87%d8%b2%d8%a9-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%84%d8%b1%d9%82%d8%a7%d8%a8%d8%a9-%d8%a7%d9%84%d9%85-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/intosaijournal.org\/ar\/"},{"@type":"ListItem","position":2,"name":"\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\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635"}]},{"@type":"WebSite","@id":"https:\/\/intosaijournal.org\/#website","url":"https:\/\/intosaijournal.org\/","name":"INTOSAI Journal","description":"","publisher":{"@id":"https:\/\/intosaijournal.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/intosaijournal.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/intosaijournal.org\/#organization","name":"INTOSAI Journal","url":"https:\/\/intosaijournal.org\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/intosaijournal.org\/#\/schema\/logo\/image\/","url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","contentUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","width":736,"height":122,"caption":"INTOSAI Journal"},"image":{"@id":"https:\/\/intosaijournal.org\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/intosaijournal"]}]}},"_links":{"self":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/38974","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry"}],"about":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/types\/journal-entry"}],"author":[{"embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/users\/416"}],"version-history":[{"count":1,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/38974\/revisions"}],"predecessor-version":[{"id":38976,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-entry\/38974\/revisions\/38976"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/media\/38962"}],"wp:attachment":[{"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/media?parent=38974"}],"wp:term":[{"taxonomy":"journal-categories","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/journal-categories?post=38974"},{"taxonomy":"content-tags","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/content-tags?post=38974"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/country?post=38974"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/region?post=38974"},{"taxonomy":"section","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/section?post=38974"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/intosaijournal.org\/ar\/wp-json\/wp\/v2\/coauthors?post=38974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\u0648\u0643\u0627\u0646 \u0647\u0630\u0627 \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0645\u0635\u062d\u0648\u0628\u0627\u064b \u0628\u062a\u062f\u0627\u0628\u064a\u0631 \u062a\u062d\u0641\u064a\u0632\u064a\u0629 \u0645\u062b\u0644 \u062a\u062d\u0633\u064a\u0646 \u0648\u0636\u0639\u0647\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u0625\u0646\u0634\u0627\u0621 \u0625\u0637\u0627\u0631 \u062e\u0627\u0635 \u0644\u0645\u0643\u062a\u0628 \u0643\u062a\u0628\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0645\u060c \u0648\u0648\u0636\u0639 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u060c \u0645\u0646 \u0628\u064a\u0646 \u0623\u0645\u0648\u0631 \u0623\u062e\u0631\u0649. \u0643\u0645\u0627 \u062c\u0631\u0649 \u0623\u062e\u064a\u0631\u0627\u064b \u0625\u0646\u0634\u0627\u0621 \u0647\u064a\u0643\u0644 \u0625\u062f\u0627\u0631\u064a \u062d\u062f\u064a\u062b \u064a\u062a\u0645\u062d\u0648\u0631 \u062d\u0648\u0644 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0642\u0637\u0627\u0628 \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629. \u0643\u0645\u0627 \u062a\u0645\u0651 \u0631\u0641\u0639 \u0639\u062f\u062f \u0627\u0644\u0641\u0631\u0648\u0639 \u062f\u0627\u062e\u0644 \u0627\u0644\u063a\u0631\u0641 \u0628\u0647\u062f\u0641 \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u0647\u064a\u0643\u0644\u0647\u0627 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a \u0648\u062a\u0639\u0632\u064a\u0632 \u0645\u0624\u0647\u0651\u0644\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/p>\n\n\n\n
\u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u062a\u0645\u0643\u0651\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646 \u0632\u064a\u0627\u062f\u0629 \u0645\u064a\u0632\u0627\u0646\u064a\u062a\u0647 \u0628\u0646\u0633\u0628\u0629 36% \u0628\u064a\u0646 \u0639\u0627\u0645\u064a 2021 \u06482025\u060c \u0628\u0645\u0639\u062f\u0651\u0644 \u0633\u0646\u0648\u064a \u0628\u0644\u063a 9% 4<\/a><\/sup>. \u0648\u0642\u062f \u062e\u064f\u0635\u0650\u0651\u0635\u064e \u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0643\u0628\u0631 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0632\u064a\u0627\u062f\u0627\u062a \u0644\u062a\u062d\u0633\u064a\u0646 \u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633\u060c \u0648\u0638\u0631\u0648\u0641 \u0639\u0645\u0644\u0647\u060c \u0648\u0645\u0648\u0627\u0631\u062f\u0647 \u0627\u0644\u0628\u0634\u0631\u064a\u0629. \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u062c\u0631\u0649 \u062a\u062e\u0635\u064a\u0635 \u062c\u0632\u0621 \u0645\u0646\u0647\u0627 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062f\u0648\u0644\u064a\u060c \u0644\u0627\u0633\u064a\u0651\u0645\u0627 \u0645\u0639 \u0627\u0633\u062a\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0644\u0644\u0623\u0645\u0627\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0623\u0641\u0631\u0648\u0633\u0627\u064a (\u0645\u0646\u0630 \u064a\u0648\u0644\u064a\u0648\/\u062a\u0645\u0648\u0632 2025) \u0648\u0623\u0645\u0627\u0646\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 \u0635\u0627\u062d\u0628\u0629 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 (\u0623\u0643\u062a\u0648\u0628\u0631\/\u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u0623\u0648\u0644 2024).<\/p>\n\n\n\n \u0625\u062f\u0631\u0627\u0643\u0627\u064b \u0645\u0646\u0647 \u0644\u0623\u0647\u0645\u064a\u0629 \u0625\u0637\u0644\u0627\u0642 \u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0645\u0646 \u0623\u062c\u0644 \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0626\u0647 \u0648\u062a\u0623\u062b\u064a\u0631\u0647\u060c \u0648\u0628\u0639\u062f \u0639\u0642\u062f\u064a\u0646 \u0645\u0646 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0645\u0642\u062a\u0631\u062d\u0627\u062a \u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0645\u062f\u0648\u0651\u0646\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0651\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0643\u0645\u0647\u060c \u0628\u0647\u062f\u0641 \u062a\u0648\u0633\u064a\u0639 \u0635\u0644\u0627\u062d\u064a\u0627\u062a\u0647 \u0648\u0623\u0633\u0627\u0633 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0625\u0634\u0631\u0627\u0641\u0647\u060c \u0648\u062a\u0637\u0648\u064a\u0631 \u0625\u062c\u0631\u0627\u0621\u0627\u062a\u0647\u060c \u0648\u062f\u0639\u0645 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0642\u0636\u0627\u062a\u0647\u060c \u0648\u062a\u0646\u0648\u064a\u0639 \u0645\u062e\u0631\u062c\u0627\u062a\u0647 \u0648\u0645\u0636\u0627\u0639\u0641\u0629 \u0622\u062b\u0627\u0631\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0627\u062f\u064a\u0629\u060c \u0648\u063a\u064a\u0631\u0647\u0627 \u0645\u0646 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0632\u0627\u0644 \u062a\u0624\u0643\u0651\u062f \u0639\u0644\u064a\u0647\u0627 \u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n \u0648\u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0642 \u0646\u0641\u0633\u0647\u060c \u064a\u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u064a\u0636\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0639\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0648\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642 \u0628\u0646\u0638\u0627\u0645 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u064a\u0646\u060c \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0648\u0636\u0639 \u0646\u0635\u0648\u0635 \u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0644\u0625\u0636\u0641\u0627\u0621 \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a \u0639\u0644\u0649 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0645\u0639 \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0639\u064a \u0627\u0644\u0639\u0627\u0645.<\/p>\n\n\n\n \u0627\u0646\u0639\u0643\u0633\u062a \u0633\u064a\u0627\u0633\u0629 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0639\u0645\u0644\u0647\u060c \u0648\u062a\u0642\u0648\u064a\u0629 \u0623\u062f\u0627\u0626\u0647\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u062a\u0623\u062b\u064a\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0645\u062a\u0639\u062f\u0651\u062f\u0629 \u0623\u0647\u0645\u0651\u0647\u0627:<\/p>\n\n\n\n \u0623\u064f\u0639\u0637\u064a\u064e\u062a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0631\u0635\u062f \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u0628\u0646\u064a\u0648\u064a\u0629 \u0648\u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f\u060c \u0645\u062b\u0644 \u0627\u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0634\u0651\u0627\u0645\u0644\u0629\u060c \u0648\u0625\u0635\u0644\u0627\u062d \u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u060c \u0648\u0625\u0639\u0627\u062f\u0629 \u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0645\u062d\u0641\u0638\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u064a\u0627\u0647\u060c \u0648\u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u062f\u0651\u0645\u0629. \u0648\u0623\u0636\u0641\u0649 \u0627\u0644\u062f\u0651\u0639\u0645 \u0627\u0644\u0630\u064a \u064a\u0642\u062f\u0651\u0645\u0647 \u0627\u0644\u0645\u062c\u0644\u0633 \u0644\u0647\u0630\u0647 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0643\u0628\u0631\u0649 \u0642\u064a\u0645\u0629 \u0639\u0644\u0649 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0642\u064a\u0648\u062f \u0648\u0627\u0644\u0639\u0642\u0628\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0648\u0644 \u062f\u0648\u0646 \u0627\u0633\u062a\u0643\u0645\u0627\u0644\u0647\u0627 \u0628\u062a\u0643\u0644\u0641\u0629 \u0648\u062c\u0648\u062f\u0629 \u0648\u0625\u0637\u0627\u0631 \u0632\u0645\u0646\u064a \u0641\u064a \u062d\u062f\u0648\u062f \u0627\u0644\u0645\u0639\u0642\u0648\u0644.<\/p>\n\n\n\n \u0633\u0627\u0647\u0645 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0623\u0646\u0634\u0637\u0629 \u0631\u0635\u062f \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0636\u0651\u0637\u0644\u0639 \u0628\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a. \u0646\u062a\u064a\u062c\u0629\u064b \u0644\u0630\u0644\u0643\u060c \u0628\u0644\u063a \u0645\u0639\u062f\u0651\u0644 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0646\u0641\u0651\u0630\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0643\u0644\u064a\u0651\u0627\u064b \u0623\u0648 \u062c\u0632\u0626\u064a\u0651\u0627\u064b \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 2021-2024 \u0646\u062d\u0648 80% 5<\/a><\/sup>.<\/p>\n\n\n\n \u0648\u0627\u0631\u062a\u0641\u0639 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u064a \u0623\u0645\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0628\u0627\u0633\u062a\u0631\u062f\u0627\u062f\u0647\u0627 \u0645\u0646 \u0645\u0631\u062a\u0643\u0628\u064a \u0627\u0644\u0645\u062e\u0627\u0644\u0641\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642\u0629 \u0628\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0628\u0646\u062d\u0648 117% \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2020 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 6<\/a><\/sup>2024. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0627\u0632\u062f\u0627\u062f\u062a \u0645\u0628\u0627\u0644\u063a \u0627\u0644\u0639\u062c\u0632 \u0627\u0644\u0645\u0641\u0631\u0648\u0636\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u064a\u0646 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u062e\u0644\u0627\u0644 \u0627\u0644\u0641\u062a\u0631\u0629 \u0646\u0641\u0633\u0647\u0627 \u0644\u062a\u0635\u0644 \u0625\u0644\u0649 144%.<\/p>\n\n\n\n \u0641\u064a \u0627\u0644\u0633\u064a\u0627\u0642 \u0639\u064a\u0646\u0647\u060c \u0628\u0630\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u062c\u0647\u062f\u0627\u064b \u0645\u0644\u062d\u0648\u0638\u0627\u064b \u0644\u062a\u062d\u0633\u064a\u0646 \u0642\u0627\u0628\u0644\u064a\u0651\u0629 \u0642\u0631\u0627\u0621\u0629 \u062a\u0642\u0627\u0631\u064a\u0631\u0647 \u0648\u062c\u0648\u062f\u062a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u0644\u064a\u0635 \u062d\u062c\u0645\u0647\u0627 \u0648\u062a\u062d\u0633\u064a\u0646 \u0645\u062d\u062a\u0648\u0627\u0647\u0627. \u0648\u0627\u0644\u0648\u0627\u0642\u0639 \u0623\u0646\u064e\u0651 \u062d\u062c\u0645 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0633\u0651\u0646\u0648\u064a7<\/a><\/sup> \u0643\u0627\u0646 \u0623\u0642\u0644 \u0645\u0646 340 \u0635\u0641\u062d\u0629 \u0641\u064a \u0639\u0627\u0645 2024\u060c \u0628\u0639\u062f\u0645\u0627 \u0643\u0627\u0646 \u0639\u062f\u062f \u0635\u0641\u062d\u0627\u062a\u0647 \u064a\u062a\u062c\u0627\u0648\u0632 1,500 \u0635\u0641\u062d\u0629 \u0641\u064a \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u0633\u0651\u0627\u0628\u0642\u0629. \u0648\u062a\u0631\u0643\u0651\u0632 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0622\u0646 \u0639\u0644\u0649 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0623\u0641\u0642\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u064a\u0646 \u0627\u0644\u0648\u0637\u0646\u064a \u0648\u0627\u0644\u0645\u062d\u0644\u064a\u060c \u0648\u0647\u064a \u0645\u0635\u062d\u0648\u0628\u0629 \u0628\u0645\u0644\u062e\u0651\u0635\u0627\u062a \u0645\u0635\u0648\u0651\u0631\u0629 \u0644\u062a\u0633\u0647\u064a\u0644 \u0641\u0647\u0645 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u064a \u062a\u062a\u0648\u0635\u0651\u0644 \u0625\u0644\u064a\u0647\u0627.<\/p>\n\n\n\n \u0633\u0627\u0647\u0645\u062a \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629\u060c \u0648\u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646\u060c \u0648\u0627\u0644\u0634\u0651\u0631\u0627\u0643\u0629 \u0645\u0639 \u062c\u0645\u064a\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629\u060c \u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u062a\u0639\u0632\u064a\u0632\u0647\u0627. \u0625\u0644\u0627 \u0623\u0646\u064e\u0651\u0647 \u064a\u062c\u0628 \u062a\u0639\u0632\u064a\u0632 \u0647\u0630\u0627 \u0627\u0644\u0645\u0633\u0627\u0631 \u0648\u062a\u0642\u0648\u064a\u062a\u0647 \u0639\u0628\u0631 \u0645\u0639\u0627\u0644\u062c\u0629 \u062b\u0644\u0627\u062b\u0629 \u062a\u062d\u062f\u064a\u0627\u062a \u0631\u0626\u064a\u0633\u064a\u0629:<\/p>\n\n\n\n \u0631\u063a\u0645 \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u0645\u0628\u0630\u0648\u0644\u0629\u060c \u0645\u0627 \u0632\u0627\u0644 \u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0646 \u064a\u0642\u0648\u0645 \u0628\u0635\u0648\u0631\u0629 \u0645\u0644\u062d\u0651\u0629 \u0628\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0645\u0646\u0627\u0635\u0628 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0641\u064a \u063a\u0631\u0641\u0647 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\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\u0625\u0642\u0644\u064a\u0645\u064a\u0629\u060c \u0648\u0627\u0644\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u0645\u0646 \u0634\u0623\u0646\u0647\u0627 \u0623\u0646 \u062a\u062d\u0645\u0644 \u0634\u0639\u0644\u0629 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0648\u0645\u0633\u0627\u0647\u0645\u062a\u0647 \u0627\u0644\u0641\u0639\u0651\u0627\u0644\u0629 \u0641\u064a \u0625\u0646\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f. \u0648\u0644\u0646 \u064a\u0643\u0648\u0646 \u0647\u0630\u0627 \u0645\u0645\u0643\u0646\u0627\u064b \u0625\u0644\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0642\u0627\u062f\u0631\u0629 \u0639\u0644\u0649 \u0625\u0637\u0644\u0627\u0642 \u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0648\u0648\u0636\u0639 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0644\u0631\u0635\u062f \u0627\u0644\u062a\u063a\u064a\u064a\u0631 \u0648\u0625\u062f\u0627\u0631\u062a\u0647\u060c \u0648\u0645\u0648\u0627\u0621\u0645\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0637\u0645\u0648\u062d\u0629\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a \u0645\u0639 \u062c\u0645\u064a\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629.<\/p>\n\n\n\n \u064a\u0641\u0631\u0636 \u0623\u062d\u062f \u062c\u0648\u0627\u0646\u0628 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u060c \u0623\u0644\u0627 \u0648\u0647\u0648 \u062a\u0646\u0648\u0651\u0639 \u0635\u0644\u0627\u062d\u064a\u0651\u0627\u062a\u0647\u060c \u062a\u062d\u062f\u0651\u064a\u0627\u064b \u064a\u062a\u0639\u0644\u0651\u0642 \u0628\u0643\u064a\u0641\u064a\u0629 \u0645\u0645\u0627\u0631\u0633\u062a\u0647 \u0628\u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0648\u0643\u0641\u0627\u0621\u0629. \u0644\u0630\u0644\u0643 \u0627\u0639\u062a\u0645\u062f \u0627\u0644\u0645\u062c\u0644\u0633 \u0625\u0634\u0631\u0627\u0641\u0627\u064b \u0645\u062a\u0643\u0627\u0645\u0644\u0627\u064b \u0641\u064a \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u0623\u062e\u064a\u0631\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0645\u0627 \u0632\u0627\u0644 \u064a\u062a\u0639\u064a\u0651\u0646 \u0623\u0646 \u064a\u0637\u0648\u0651\u0631 \u0627\u0644\u0646\u0647\u062c \u0645\u0639\u0627\u064a\u064a\u0631\u0647 \u0627\u0644\u062e\u0627\u0635\u0651\u0629 \u0648\u064a\u0642\u0648\u0645 \u0628\u062a\u0648\u0637\u064a\u062f\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0648\u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0628\u0634\u0631\u064a\u0629. \u0648\u064a\u0631\u0627\u0647\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u064a\u0636\u0627\u064b \u0639\u0644\u0649 \u0645\u0648\u0627\u062c\u0647\u0629 \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u062f\u064a \u0639\u0628\u0631 \u062a\u0639\u0632\u064a\u0632 \u0647\u0630\u0627 \u0627\u0644\u0646\u0647\u062c \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0642\u064a\u062f \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u064a\u0627\u064b \u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0630\u064a \u064a\u062e\u0636\u0639 \u0644\u0647 \u0627\u0644\u0645\u062c\u0644\u0633.<\/p>\n\n\n\n \u062a\u0639\u062a\u0628\u0631 \u062a\u0631\u062c\u0645\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u062a\u0642\u0648\u064a\u062a\u0647\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u062c\u0648\u062f\u0629 \u0639\u0645\u0644\u0647\u060c \u0628\u062d\u064a\u062b \u064a\u0643\u0648\u0646 \u0644\u0647 \u062a\u0623\u062b\u064a\u0631 \u0623\u0643\u0628\u0631 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u0627\u0644\u062d\u062f\u0651 \u0645\u0646 \u0627\u0644\u0641\u0648\u0627\u0631\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0639\u0645\u0644\u064a\u0629 \u0645\u0633\u062a\u0645\u0631\u0629 \u062a\u062a\u0637\u0644\u0651\u0628 \u062c\u0647\u062f\u0627\u064b \u0645\u062a\u0648\u0627\u0635\u0644\u0627\u064b. \u0648\u0633\u064a\u0643\u0645\u0646 \u0627\u0644\u0646\u062c\u0627\u062d \u0641\u064a \u0645\u0648\u0627\u062c\u0647\u0629 \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u062f\u064a \u0641\u064a \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0641\u0639\u0644\u064a\u0651\u0629 \u0644\u0644\u0645\u062c\u0644\u0633 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u062a\u0639\u0632\u064a\u0632 \u0634\u0631\u0639\u064a\u062a\u0647 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629.<\/p>\n\n\n\n \u0645\u0646\u0630 \u0639\u0627\u0645 1960\u060c \u0646\u062c\u062d \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0641\u064a \u0628\u0646\u0627\u0621 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u062c\u0639\u0644\u0647 \u0623\u0643\u062b\u0631 \u0627\u0633\u062a\u062c\u0627\u0628\u0629\u064b \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0645\u0644\u064a\u0629 \u062a\u0627\u0631\u064a\u062e\u064a\u0629 \u062a\u0631\u0627\u0643\u0645\u064a\u0629\u060c \u0645\u0633\u062a\u0641\u064a\u062f\u0627\u064b \u0645\u0646 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u0645\u0631\u0651\u062a \u0628\u0647\u0627 \u0627\u0644\u0628\u0644\u0627\u062f. \u0625\u0644\u0627 \u0623\u0646\u064e\u0651 \u0627\u0644\u0645\u062c\u0644\u0633 \u064a\u0639\u062a\u0632\u0645 \u0627\u0644\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 \u0648\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0647\u0627 \u0641\u064a \u0623\u062f\u0627\u0621 \u0623\u0643\u062b\u0631 \u062a\u0648\u0627\u0632\u0646\u0627\u064b \u0644\u0628\u0631\u0627\u0645\u062c\u0647 \u0648\u0623\u0646\u0634\u0637\u062a\u0647 \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0645\u0635\u0627\u0644\u062d \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0645\u0646 \u0646\u0627\u062d\u064a\u0629\u060c \u0648\u0632\u064a\u0627\u062f\u0629 \u062a\u0623\u062b\u064a\u0631 \u0623\u0646\u0634\u0637\u062a\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0645\u062e\u0631\u062c\u0627\u062a\u0647 \u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649. \u0648\u064a\u0624\u062f\u0651\u064a \u0627\u0633\u062a\u0643\u0645\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 2022-2026 \u0648\u062a\u0642\u064a\u064a\u0645\u0647\u0627 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0644\u0627\u062d\u0642\u0629 \u0625\u0644\u0649 \u0641\u0631\u0635\u0629 \u0630\u0647\u0628\u064a\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0647\u062f\u0641.<\/p>\n\n\n\n \u0639\u0627\u062f\u062a \u0642\u0636\u064a\u0629 \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 \u0625\u0644\u0649 \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0636\u0648\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649\u060c \u0641\u064a \u0633\u064a\u0627\u0642 \u0627\u0644\u062a\u063a\u064a\u0651\u0631\u0627\u062a \u0648\u0627\u0644\u0623\u0632\u0645\u0627\u062a \u0627\u0644\u062c\u064a\u0648\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0627\u0644\u0645\u0639\u0642\u0651\u062f\u0629 \u0648\u0627\u0644\u0645\u062a\u0634\u0627\u0628\u0643\u0629. \u0648\u0641\u064a \u0648\u0642\u062a \u062a\u0638\u0647\u0631 \u0641\u064a\u0647 \u062d\u0627\u062c\u0629 \u0645\u0644\u062d\u0651\u0629 \u0625\u0644\u0649 \u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0631\u0642\u0627\u0628\u064a\u0629 \u0645\u0633\u062a\u0642\u0644\u0651\u0629 \u0648\u0641\u0639\u0651\u0627\u0644\u0629\u060c \u062e\u0635\u0648\u0635\u0627\u064b \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u0632\u0651\u064a\u0627\u062f\u0629 \u0627\u0644\u0645\u0637\u0651\u0631\u062f\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0639\u0627\u0645 \u0648\u0646\u0645\u0648 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u062d\u062f\u0648\u062f \u0644\u0644\u0639\u0627\u0626\u062f\u0627\u062a\u060c \u062a\u0648\u0627\u062c\u0647 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0636\u063a\u0648\u0637\u0627\u064b \u062a\u0642\u0648\u0651\u0636 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0648\u062a\u0624\u062b\u0651\u0631 \u0633\u0644\u0628\u0627\u064b \u0641\u064a \u0642\u062f\u0631\u062a\u0647\u0627 \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0623\u062f\u0648\u0627\u0631 \u0627\u0644\u0645\u0646\u0648\u0637\u0629 \u0628\u0647\u0627. \u0648\u0627\u062a\u0651\u062e\u0630\u062a \u0647\u0630\u0647 \u0627\u0644\u0636\u063a\u0648\u0637 \u0623\u0634\u0643\u0627\u0644\u0627\u064b \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0645\u062b\u0644 \u062e\u0641\u0636 \u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u0623\u0648 \u0639\u062f\u0645 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u0647\u0627\u060c \u0648\u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0641\u064a \u0628\u0631\u0627\u0645\u062c\u0647\u0627 \u0648\u0646\u062a\u0627\u0626\u062c\u0647\u0627\u060c \u0648\u0641\u064a \u0628\u0639\u0636 \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0641\u0635\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0623\u0648 \u062a\u0623\u062e\u064a\u0631 \u062a\u0639\u064a\u064a\u0646\u0647\u0645<\/p>\n","protected":false},"author":416,"featured_media":38962,"template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"\u0627\u0646\u0638\u0631\u060c \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644:\u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0628\u0627\u0642\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629<\/strong><\/h3>\n\n\n\n
\u062a\u0623\u062b\u064a\u0631 \u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0644\u0649 \u0639\u0645\u0644\u0647<\/h2>\n\n\n\n
\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0628\u0631\u0645\u062c\u0629<\/strong><\/h3>\n\n\n\n
\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0648\u062a\u0642\u0648\u064a\u0629 \u0627\u0644\u062a\u0648\u0627\u0635\u0644<\/strong><\/h3>\n\n\n\n
\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0641\u0631\u0635<\/h2>\n\n\n\n
\u0625\u0639\u062f\u0627\u062f \u0642\u064a\u0627\u062f\u0629 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629<\/strong><\/h3>\n\n\n\n
\u0625\u0631\u0633\u0627\u0621 \u0623\u0633\u0633 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644\u0629<\/strong><\/h3>\n\n\n\n
\u0632\u064a\u0627\u062f\u0629 \u062a\u0623\u062b\u064a\u0631 \u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646<\/strong><\/h3>\n\n\n\n
\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/h2>\n\n\n\n
\n\n\n\n\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/strong><\/h2>\n\n\n
\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 \u0644\u0639\u0627\u0645 2023\u060c \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629.
\u0628\u064a\u0627\u0646 \u0635\u0627\u062f\u0631 \u0639\u0646 \u0633\u0641\u064a\u0631 \u0627\u0644\u0646\u0648\u0627\u064a\u0627 \u0627\u0644\u062d\u0633\u0646\u0629 \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0637\u0648\u0651\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0641\u064a \u063a\u0627\u0645\u0628\u064a\u0627. 17 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2025. \u0645\u062a\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639: https:\/\/www.idi.no \u21a9\ufe0e<\/a><\/li>
\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 \u0644\u0639\u0627\u0645 2023\u060c \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629.
\u0628\u064a\u0627\u0646 \u0635\u0627\u062f\u0631 \u0639\u0646 \u0633\u0641\u064a\u0631 \u0627\u0644\u0646\u0648\u0627\u064a\u0627 \u0627\u0644\u062d\u0633\u0646\u0629 \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062a\u0637\u0648\u0651\u0631\u0627\u062a \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0641\u064a \u063a\u0627\u0645\u0628\u064a\u0627. 17 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2025. \u0645\u062a\u0627\u062d \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639: https:\/\/www.idi.no\",\"id\":\"6b8d0894-345e-4b48-8476-9e7702e787de\"},{\"content\":\"\u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\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 \u0644\u0644\u0641\u062a\u0631\u0629 2022-2026\u060c \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 2022.\",\"id\":\"0eea0d68-74f6-496b-a1ab-63613ee440c2\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"cb95a089-f07e-4a19-b8b9-a215dd50c058\"},{\"content\":\"\u00a0\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0623\u0639\u0648\u0627\u0645 2021 \u06482022 \u06482023 \u06482024 \u06482025\u060c \u0646\u064f\u0634\u0650\u0631\u064e\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629: https:\/\/www.finances.gov.ma\/\",\"id\":\"eae435ac-c16a-463e-a1ad-6c72ad36b1c6\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"669764ee-dac6-4fef-a3c5-fb9ea9deb5ac\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"bd86f2f1-1fb8-4d82-9931-011495c3f512\"},{\"content\":\"\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0645\u0645\u062a\u062f\u0651\u0629 \u0645\u0646 \u0639\u0627\u0645 2018 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2024\u060c \u0645\u062a\u0627\u062d\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0644\u0645\u062c\u0644\u0633: www.courdescomptes.ma\",\"id\":\"ffd0a2f2-6639-43df-b7e3-2ededb16b2d3\"}]"},"journal-categories":[4380],"content-tags":[1416,1585],"country":[3609],"region":[1743],"section":[1749],"coauthors":[4410,4411],"class_list":["post-38974","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2025-ar","content-tags-1416","content-tags-1585","country-morocco-ar","region-1743","section-1749"],"acf":[],"yoast_head":"\n