{"id":39160,"date":"2026-03-03T14:28:07","date_gmt":"2026-03-03T19:28:07","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=39160"},"modified":"2026-03-11T22:59:29","modified_gmt":"2026-03-12T02:59:29","slug":"%d8%af%d8%b1%d8%a7%d8%b3%d8%a9-%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","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%af%d8%b1%d8%a7%d8%b3%d8%a9-%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\/","title":{"rendered":"\u062f\u0631\u0627\u0633\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 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\u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0639\u0631\u0642\u0644\u0629 \u0623\u0648 \u0627\u0644\u062a\u0623\u062e\u064a\u0631.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0642\u062a\u0628\u0633 \u0645\u0646\u0647\u0627<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Blume, Lorenz, and Stefan Voigt. 2011. \u201cDoes organizational design of supreme audit institutions matter? A cross-country assessment.\u201d <em>European Journal of Political Economy<\/em> 27 (2): 215-229.<\/li>\n\n\n\n<li>Bouckaert, Geert , and Vital Put. 2016. \u201cManaging Performance and Auditing Performanc.\u201d In <em>The Ashgate Research Companion to New Public Management) eBook(<\/em>, by Tom Christensen and Per L\u00e6greid, 223-236. London: Routledge.<\/li>\n\n\n\n<li>Dye, Kenneth M., and Rick Stapenhurst. 1998. \u201cPillars of Integrity: The Importance of Supreme Audit Institutions in Curbing Corruption.\u201d <em>sirc.idi.no.<\/em> <a href=\"https:\/\/sirc.idi.no\/document-database\/documents\/development-partner-publications\/43-pillars-of-integrity-the-importance-of-supreme-audit-institutions-in-curbing-corruption\/file\">https:\/\/sirc.idi.no\/document-database\/documents\/development-partner-publications\/43-pillars-of-integrity-the-importance-of-supreme-audit-institutions-in-curbing-corruption\/file<\/a>.<\/li>\n\n\n\n<li>Fredriksen, Camilla. 2023. \u201cGlobal SAI Stocktaking Report 2023.\u201d <em>idi.no.<\/em> <a href=\"https:\/\/idi.no\/elibrary\/global-sai-stocktaking-reports-and-research\/2001-global-sai-stocktaking-report-2023-english\/file\">https:\/\/idi.no\/elibrary\/global-sai-stocktaking-reports-and-research\/2001-global-sai-stocktaking-report-2023-english\/file<\/a>.<\/li>\n\n\n\n<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\u0627 \u0644\u0644\u0631\u0642\u0627\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: <a href=\"https:\/\/idi.no\/wp-content\/uploads\/2025\/10\/GSR2023_AR.pdf\">https:\/\/idi.no\/wp-content\/uploads\/2025\/10\/GSR2023_AR.pdf<\/a><\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c 1977. &#8220;\u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a-1\u060c \u0625\u0639\u0644\u0627\u0646 \u0644\u064a\u0645\u0627&#8221;<em>: <a 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><\/em>.<\/li>\n\n\n\n<li>2007\u060c \u201c\u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a-10\u060c \u0625\u0639\u0644\u0627\u0646 \u0645\u0643\u0633\u064a\u0643\u0648 \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629: <a href=\"https:\/\/www.intosai.org\/fileadmin\/downloads\/documents\/open_access\/INT_P_1_u_P_10\/INTOSAI_P_10_ar_2019.pdf\">https:\/\/www.intosai.org\/fileadmin\/downloads\/documents\/open_access\/INT_P_1_u_P_10\/INTOSAI_P_10_ar_2019.pdf<\/a><\/li>\n\n\n\n<li>OISC\/CPLP. 2023. \u201cSumario Executivo. \u00c1reas protegidas: auditoria coordenada.\u201d :&nbsp;<\/li>\n\n\n\n<li>agora-parl.org. <a href=\"https:\/\/agora-parl.org\/sites\/default\/files\/palop-publications\/web-Sum\u00e1rio%20Executivo%20ACAP_v09.pdf\">https:\/\/agora-parl.org\/sites\/default\/files\/palop-publications\/web-Sum\u00e1rio%20Executivo%20ACAP_v09.pdf<\/a>.<\/li>\n\n\n\n<li>OLACEFS; 2019 (\u0627\u0644\u0623\u0648\u0644\u0627\u0633\u0627\u0641\u0633 2019); Auditor\u00eda Iberoamericana sobre el Objetivo de Desarrollo Sostenible 5: Igualdad de G\u00e9nero.\u201d:&nbsp;<\/li>\n\n\n\n<li>olacefs.com. <a href=\"https:\/\/olacefs.com\/gtg\/wp-content\/uploads\/sites\/12\/2021\/12\/04-00-Informe-ODS-5-ESP.pdf\">https:\/\/olacefs.com\/gtg\/wp-content\/uploads\/sites\/12\/2021\/12\/04-00-Informe-ODS-5-ESP.pdf<\/a>.\u00a0<\/li>\n\n\n\n<li>Pierre, Jon, and Jenny De Fine Licht. 2017. \u201cHow do supreme audit institutions manage their autonomy and impact? A comparative analysis.\u201d <em>Journal of European Public Policy<\/em> 26 (2): 226-245.<\/li>\n\n\n\n<li>Pollitt, Christopher, and Hilkka Summa. 1997. \u201cReflexive Watchdogs? How Supreme Audit Institutions Account for Themselves.\u201d <em>Public Administration<\/em> 313-336.<\/li>\n\n\n\n<li>Power, Michael. 2009. \u201cThe Theory of the Audit Explosion.\u201d Em <em>The Oxford Handbook of Public Management<\/em> de Ewan Ferlie, Laurence E. Lynn e Christopher Pollitt, 326\u2013344. Oxford University Press.- Prasad, Awadhesh. 2018. \u201cEnvironmental Performance Auditing in the Public Sector.\u201d <em>taylorfrancis.com.<\/em> 13 de June. <a href=\"https:\/\/doi.org\/10.4324\/9781351273480\">https:\/\/doi.org\/10.4324\/9781351273480<\/a>.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u064a\u0634\u0643\u0650\u0651\u0644 \u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u062d\u062c\u0631 \u0627\u0644\u0632\u0627\u0648\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0639\u0644\u0649 \u0646\u062d\u0648 \u064a\u062a\u0651\u0633\u0645 \u0628\u0627\u0644\u0635\u062f\u0642\u064a\u0651\u0629. \u0648\u062a\u062f\u0639\u0645 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062a\u0623\u0633\u064a\u0633\u064a\u0629\u060c \u0645\u062b\u0644 \u0625\u0639\u0644\u0627\u0646 \u0644\u064a\u0645\u0627 (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0639\u0627\u0645 1977) \u0648\u0625\u0639\u0644\u0627\u0646 \u0645\u0643\u0633\u064a\u0643\u0648 (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0639\u0627\u0645 2007) \u0648\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0651\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0642\u0631\u0627\u0631\u064a\u0646 66\/209 (2011) \u064869\/228 (2014)\u060c \u0648\u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0627\u0644\u0633\u064a\u0627\u0633\u064a \u0627\u0644\u0635\u0651\u0627\u062f\u0631 \u0639\u0646 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0644\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0633\u0627\u062f\u060c A\/S-32\/L.1 (2021)\u060c \u062a\u0648\u0627\u0641\u0642\u0627\u064b \u0639\u0627\u0644\u0645\u064a\u0651\u0627\u064b \u0639\u0644\u0649 \u0623\u0646\u064e\u0651 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629 \u0627\u0644\u0642\u0648\u064a\u0651\u0629 \u0647\u064a \u0631\u0643\u0627\u0626\u0632 \u0623\u0633\u0627\u0633\u064a\u0651\u0629 \u0644\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062f\u064a\u0645\u0642\u0631\u0627\u0637\u064a\u0629 \u0648\u0627\u0644\u062b\u0651\u0642\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n","protected":false},"author":421,"featured_media":39154,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4380],"content-tags":[1416,1585,1567],"country":[],"region":[],"section":[15,1749],"coauthors":[4415,4153],"class_list":["post-39160","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2025-ar","content-tags-1416","content-tags-1585","content-tags-1567","section-featured-articles","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>\u062f\u0631\u0627\u0633\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: \u062a\u0633\u0644\u064a\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u062e\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 - 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\/\u062f\u0631\u0627\u0633\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\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062f\u0631\u0627\u0633\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 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(\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0639\u0627\u0645 1977) \u0648\u0625\u0639\u0644\u0627\u0646 \u0645\u0643\u0633\u064a\u0643\u0648 (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0639\u0627\u0645 2007) \u0648\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0651\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0642\u0631\u0627\u0631\u064a\u0646 66\/209 (2011) \u064869\/228 (2014)\u060c \u0648\u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0627\u0644\u0633\u064a\u0627\u0633\u064a \u0627\u0644\u0635\u0651\u0627\u062f\u0631 \u0639\u0646 \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0626\u064a\u0629 \u0644\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0633\u0627\u062f\u060c A\/S-32\/L.1 (2021)\u060c 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