{"id":39066,"date":"2026-03-03T18:46:56","date_gmt":"2026-03-03T23:46:56","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=39066"},"modified":"2026-03-12T12:11:08","modified_gmt":"2026-03-12T16:11:08","slug":"%d8%aa%d8%b9%d8%b2%d9%8a%d8%b2-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d9%85%d9%86-%d8%ae%d9%84%d8%a7%d9%84-%d8%a7%d9%84%d8%aa%d8%af%d8%a7%d8%a8%d9%8a%d8%b1-%d8%a7%d9%84","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%aa%d8%b9%d8%b2%d9%8a%d8%b2-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84%d9%8a%d8%a9-%d9%85%d9%86-%d8%ae%d9%84%d8%a7%d9%84-%d8%a7%d9%84%d8%aa%d8%af%d8%a7%d8%a8%d9%8a%d8%b1-%d8%a7%d9%84\/","title":{"rendered":"\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 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\u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u062c\u064a\u0651\u062f\u0629<\/strong><\/strong><\/h2>\n\n\n\n<p>\u064a\u062a\u0648\u0627\u0641\u0642 \u0646\u0647\u062c \u0645\u062d\u0643\u0645\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0644\u0627\u064a\u0629 \u063a\u0648\u064a\u0627\u0633 \u0645\u0639 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062c\u064a\u0651\u062f\u0629 \u0627\u0644\u062a\u064a \u062a\u0639\u062a\u0645\u062f\u0647\u0627 \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 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0627\u0644\u0645:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 (\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629)<\/strong>\u00b3<strong>:<\/strong> \u064a\u0633\u062a\u062e\u062f\u0645 \u0645\u0644\u0627\u062d\u0638\u0627\u062a \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0648\u0627\u0644\u0642\u0648\u0627\u0644\u0628 \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0645\u0639 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u062c\u0648\u062f\u0629 \u0645\u0636\u0645\u0651\u0646\u0629.<\/li>\n\n\n\n<li><strong>\u062f\u064a\u0648\u0627\u0646 \u0645\u0631\u0627\u062c\u0639\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a (\u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a)<\/strong><strong><sup>4<\/sup><\/strong><strong>:<\/strong> \u064a\u0634\u063a\u0651\u0644 \u0645\u0646\u0635\u0651\u0629 AWARE\u060c \u0648\u064a\u0636\u0641\u064a \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0648\u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0644\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u0645\u062e\u0627\u0637\u0631.<\/li>\n\n\n\n<li><strong>\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 (\u0643\u0646\u062f\u0627)<\/strong><strong><sup>5<\/sup><\/strong><strong>:<\/strong> \u064a\u062a\u0637\u0644\u0651\u0628 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0645\u0646\u0647\u062c\u064a \u0644\u0644\u0623\u062f\u0644\u0651\u0629 \u0627\u0644\u0645\u062a\u0646\u0627\u0642\u0636\u0629 \u0648\u062f\u0645\u062c \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0641\u064a \u0645\u0633\u062a\u0648\u062f\u0639\u0627\u062a \u0645\u0631\u0643\u0632\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a (\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629)<\/strong><strong><sup>6<\/sup><\/strong><strong>:<\/strong> \u0645\u0646 \u062e\u0644\u0627\u0644 <em>\u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u0623\u0635\u0641\u0631<\/em>\u060c \u064a\u0641\u0631\u0636 \u0627\u0644\u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u0634\u0641\u0651\u0627\u0641 \u0644\u0644\u0623\u062f\u0644\u0651\u0629 \u0648\u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0648\u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a.<\/li>\n<\/ul>\n\n\n\n<p>\u062a\u0633\u0644\u0651\u0637 \u0647\u0630\u0647 \u0627\u0644\u062a\u062c\u0627\u0631\u0628 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 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\u0627\u0644\u062b\u0642\u0627\u0641\u064a<\/strong><\/strong><\/h2>\n\n\n\n<p>\u0631\u063a\u0645 \u0623\u0646\u064e\u0651 \u0627\u0644\u0625\u0646\u062c\u0627\u0632\u0627\u062a \u0627\u0644\u062a\u0642\u0646\u064a\u0629 \u0645\u0647\u0645\u0651\u0629\u060c \u0641\u0625\u0646\u064e\u0651 \u0627\u0644\u062a\u062d\u062f\u0651\u064a \u0627\u0644\u062a\u0627\u0644\u064a \u0647\u0648 \u0627\u0644\u062a\u062d\u0648\u0651\u0644 \u0627\u0644\u062b\u0642\u0627\u0641\u064a. \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062d\u0627\u0641\u0638 \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0625\u0644\u0627 \u0625\u0630\u0627 \u062a\u0645 \u062a\u0628\u0646\u0651\u064a\u0647\u0627 \u0643\u0623\u062f\u0648\u0627\u062a \u0623\u0633\u0627\u0633\u064a\u0629 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 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\u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0627\u0644\u0639\u0645\u0644\u064a.<\/li>\n\n\n\n<li><strong>\u062a\u062d\u062f\u064a\u062b \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062d\u0644\u0642\u0627\u062a \u0625\u0628\u062f\u0627\u0621 \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a<\/strong>: \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u0623\u062b\u0646\u0627\u0621 \u062a\u0646\u0641\u064a\u0630 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0645\u0645\u0651\u0627 \u064a\u0636\u0645\u0646 \u0628\u0642\u0627\u0621 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629 \u0648\u062f\u064a\u0646\u0627\u0645\u064a\u0643\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0627\u0644\u062a\u0639\u0644\u0651\u0645 \u0645\u0646 \u0627\u0644\u0623\u0642\u0631\u0627\u0646 \u0648\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629<\/strong>: \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0641\u0631\u0642\u0627\u0621 \u0639\u0644\u0649 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0636\u0644\u0627\u062a\u060c \u0648\u062a\u0631\u0633\u064a\u062e \u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u0634\u0651\u0643 \u0627\u0644\u0645\u0647\u0646\u064a \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629.<\/li>\n\n\n\n<li><strong>\u0636\u0645\u0627\u0646 \u0627\u0644\u062c\u0648\u062f\u0629:<\/strong> \u062a\u0639\u0632\u064a\u0632 \u0641\u0643\u0631\u0629 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 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\u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0644\u0645\u0648\u0633\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0636\u0645\u064a\u0646\u0647\u0627 \u0641\u064a \u0633\u064a\u0631 \u0627\u0644\u0639\u0645\u0644\u060c \u0648\u0644\u0643\u0646\u064e\u0651 \u0627\u0644\u062b\u0651\u0642\u0627\u0641\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 &#8211; \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0648\u0627\u0644\u062a\u062d\u062f\u064a\u062b \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 &#8211; \u0647\u064a \u0627\u0644\u062a\u064a \u062a\u0636\u0645\u0646 \u0628\u0642\u0627\u0621\u0647\u0627 \u0646\u0634\u064a\u0637\u0629 \u0648\u0645\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/strong><\/strong><\/h2>\n\n\n\n<p>\u062a\u0648\u0636\u062d \u062d\u0627\u0644\u0629 \u0645\u062d\u0643\u0645\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0644\u0627\u064a\u0629 \u063a\u0648\u064a\u0627\u0633 \u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u062a\u0631\u062c\u0645 \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\u062b\u064f\u0644 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0639\u0645\u0644\u064a\u0651\u0627\u064b. \u0648\u0643\u0627\u0646 \u062a\u0631\u0633\u064a\u062e \u0639\u0645\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 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href=\"https:\/\/www.intosai.org\/fileadmin\/downloads\/documents\/open_access\/INT_P_1_u_P_10\/INTOSAI_P_1_ar_2019.pdf\">https:\/\/www.intosai.org\/fileadmin\/downloads\/documents\/open_access\/INT_P_1_u_P_10\/INTOSAI_P_1_ar_2019.pdf<\/a>\u00a0<br>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c (2013)\u060c <em>\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\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 \u0631\u0642\u0645 100 &#8211; \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645.<\/em> \u0645\u064f\u0633\u062a\u062e\u0644\u0635 \u0645\u0646:<br><a href=\"https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/ISSAI-100-Fundamental-Principles-of-Public-Sector-Auditing-1.pdf\">https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/ISSAI-100-Fundamental-Principles-of-Public-Sector-Auditing-1.pdf<\/a><br>\u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 (\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629)\u060c \u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a<em> \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a\u0629 \u0644\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0648\u0646\u0638\u0627\u0645 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0648\u062f\u0629\u060c <\/em>\u0645\u064f\u0633\u062a\u062e\u0644\u0635 \u0645\u0646:\u00a0<br>\u00a0<a href=\"https:\/\/www.nao.org.uk\/code-audit-practice\/guidance-and-information-for-auditors\/\">https:\/\/www.nao.org.uk\/code-audit-practice\/guidance-and-information-for-auditors\/<\/a><br>\u062f\u064a\u0648\u0627\u0646 \u0645\u0631\u0627\u062c\u0639\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a. <em>\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0645\u0646\u0635\u0651\u0629 AWARE.<\/em> \u0645\u064f\u0633\u062a\u062e\u0644\u0635 \u0645\u0646: <a href=\"https:\/\/methodology.eca.europa.eu\/aware\/GAP\/Pages\/default.aspx\">https:\/\/methodology.eca.europa.eu\/aware\/GAP\/Pages\/default.aspx<\/a><br>\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0643\u0646\u062f\u0627\u060c <em>\u062f\u0644\u064a\u0644 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629\u060c<\/em> \u0645\u064f\u0633\u062a\u062e\u0644\u0635 \u0645\u0646:<br>\u00a0<a href=\"https:\/\/www.oag-bvg.gc.ca\/internet\/methodology\/performance-audit\/manual\/index.shtm\">https:\/\/www.oag-bvg.gc.ca\/internet\/methodology\/performance-audit\/manual\/index.shtm<\/a><br>\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c (2018)\u060c <em>\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0645\u0642\u0628\u0648\u0644\u0629 \u0639\u0645\u0648\u0645\u0627\u064b (\u0627\u0644\u0643\u062a\u0627\u0628 \u0627\u0644\u0623\u0635\u0641\u0631).<\/em> \u0645\u064f\u0633\u062a\u062e\u0644\u0635 \u0645\u0646: <a href=\"https:\/\/www.gao.gov\/yellowbook\">https:\/\/www.gao.gov\/yellowbook<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u064f\u0639\u062a\u0628\u0631 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0648\u0627\u0633\u0639 \u062d\u062c\u0631 \u0627\u0644\u0632\u0651\u0627\u0648\u064a\u0629 \u0644\u0644\u0625\u0634\u0631\u0627\u0641 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0641\u0639\u0651\u0627\u0644. \u0648\u0631\u0643\u0651\u0632 \u0625\u0639\u0644\u0627\u0646 \u0644\u064a\u0645\u0627 (\u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a-1) \u0639\u0644\u0649 \u0623\u0646\u0651\u0647 &#8220;\u0644\u0627 \u064a\u0645\u0643\u0646 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\u0623\u064a\u0636\u0627\u064b \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629\u060c \u0648\u0636\u0645\u0627\u0646 \u0628\u0642\u0627\u0621 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0645\u0642\u0627\u0648\u0645\u0629 \u0644\u0644\u0636\u0651\u063a\u0648\u0637 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629.<\/p>\n","protected":false},"author":419,"featured_media":39059,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4380],"content-tags":[1416,1585,1350],"country":[2896],"region":[2869],"section":[1749],"coauthors":[4413,4414],"class_list":["post-39066","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2025-ar","content-tags-1416","content-tags-1585","content-tags-1350","country-brazil-5-ar","region-olacefs-de-ar","section-1749"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629: \u062a\u062c\u0631\u0628\u0629 \u0645\u062d\u0643\u0645\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0644\u0627\u064a\u0629 \u063a\u0648\u064a\u0627\u0633 - 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\/\u062a\u0639\u0632\u064a\u0632-\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629-\u0645\u0646-\u062e\u0644\u0627\u0644-\u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631-\u0627\u0644\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629: \u062a\u062c\u0631\u0628\u0629 \u0645\u062d\u0643\u0645\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0644\u0627\u064a\u0629 \u063a\u0648\u064a\u0627\u0633 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u062a\u064f\u0639\u062a\u0628\u0631 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0648\u0627\u0633\u0639 \u062d\u062c\u0631 \u0627\u0644\u0632\u0651\u0627\u0648\u064a\u0629 \u0644\u0644\u0625\u0634\u0631\u0627\u0641 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0641\u0639\u0651\u0627\u0644. \u0648\u0631\u0643\u0651\u0632 \u0625\u0639\u0644\u0627\u0646 \u0644\u064a\u0645\u0627 (\u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a-1) \u0639\u0644\u0649 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