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<\/p>\n\n\n\n![\"\"](\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/image-5-1024x683.png\")
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<\/p>\n\n\n\n![\"\"](\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/image-6-1024x683.png\")
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\u0627\u0644\u0645\u0635\u062f\u0631: \u0623\u0645\u0627\u0646\u0629 ASOSAI<\/figcaption><\/figure>\n\n\n\n\u0628\u0646\u0627\u0621 \u0627\u0644\u0635\u0651\u062f\u0627\u0642\u0629<\/strong><\/strong><\/h2>\n\n\n\n\u062c\u0631\u0649 \u062a\u0646\u0638\u064a\u0645 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0646\u0648\u0651\u0639\u0629 \u0645\u0646 \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u062b\u0642\u0627\u0641\u064a\u0629 \u0644\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0644\u0644\u062a\u0642\u0627\u0631\u0628 \u0648\u0628\u0646\u0627\u0621 \u0627\u0644\u0635\u062f\u0627\u0642\u0627\u062a. \u0648\u0641\u064a 22 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644\u060c \u0632\u0631\u0639 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0648\u0646 \u0623\u0634\u062c\u0627\u0631\u0627\u064b \u0641\u064a \u0623\u0643\u0627\u062f\u064a\u0645\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0635\u064a\u0646\u060c \u0641\u0642\u0627\u0645\u0648\u0627 \u0628\u0625\u0646\u0634\u0627\u0621 \u062d\u062f\u064a\u0642\u0629 \u0635\u062f\u0627\u0642\u0629 \u0643\u0631\u0645\u0632 \u0644\u0644\u062a\u0636\u0627\u0645\u0646 \u0628\u064a\u0646 \u0627\u0644\u0634\u0651\u0628\u0627\u0628.<\/p>\n\n\n\n![\"\"](\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/02\/image-9.png\")
\u0627\u0644\u0645\u0635\u062f\u0631: \u0623\u0645\u0627\u0646\u0629 ASOSAI<\/figcaption><\/figure>\n\n\n\n\u062c\u0631\u0649 \u062a\u0642\u062f\u064a\u0645 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062a\u0645\u064a\u0651\u0632 \u0644\u0644\u0634\u0651\u0628\u0627\u0628 \u0627\u0644\u062a\u0651\u0627\u0628\u0639 \u0644\u0644\u0622\u0633\u0648\u0633\u0627\u064a \u0643\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0644\u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u062f\u0647\u0627 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u0622\u0633\u0648\u0633\u0627\u064a (\u0644\u0641\u062a\u0631\u0629 2022-2027) \u0648\u0627\u0644\u0625\u062c\u0645\u0627\u0639 \u0627\u0644\u0630\u064a \u062a\u0648\u0635\u0651\u0644\u062a \u0625\u0644\u064a\u0647 \u062c\u0645\u0639\u064a\u062a\u0647\u0627 \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u0623\u0639\u0631\u0628 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0648\u0646 \u0639\u0646 \u062a\u0642\u062f\u064a\u0631\u0647\u0645 \u0627\u0644\u0643\u0628\u064a\u0631 \u0644\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0644\u0623\u0646\u0647 \u064a\u0648\u0641\u0651\u0631 \u0645\u0646\u0635\u0651\u0629 \u062a\u0639\u0644\u0651\u0645 \u0645\u062a\u0633\u0627\u0648\u064a\u0629 \u0648\u0645\u062a\u0628\u0627\u062f\u0644\u0629 \u0644\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u0634\u0651\u0628\u0627\u0628 \u0641\u064a \u0622\u0633\u064a\u0627\u060c \u0648\u064a\u0633\u062f\u0651 \u0627\u0644\u0641\u062c\u0648\u0629 \u0641\u064a \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0634\u0628\u0627\u0628\u064a\u0629 \u0636\u0645\u0646 \u0627\u0644\u0622\u0633\u0648\u0633\u0627\u064a\u060c \u0648\u064a\u0638\u0647\u0631 \u062c\u0647\u0648\u062f\u0647\u0627 \u0641\u064a \u0628\u0646\u0627\u0621 \u0645\u0646\u0638\u0651\u0645\u0629 \u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0646\u0645\u0648\u0630\u062c\u064a\u0629.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u0639\u064f\u0642\u0650\u062f\u064e \u0623\u0648\u0651\u0644 \u0627\u062c\u062a\u0645\u0627\u0639 \u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062a\u0645\u064a\u0651\u0632 \u0644\u0644\u0634\u0651\u0628\u0627\u0628 \u0627\u0644\u062a\u0651\u0627\u0628\u0639 \u0644\u0644\u0622\u0633\u0648\u0633\u0627\u064a \u0641\u064a \u0646\u0627\u0646\u062c\u064a\u0646\u063a \u0648\u0634\u0646\u063a\u0647\u0627\u064a \u0641\u064a \u0627\u0644\u0635\u064a\u0646 \u0641\u064a \u0641\u062a\u0631\u0629 22 \u064826 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2025. \u0648\u0634\u0627\u0631\u0643 \u0641\u064a \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0623\u0643\u062b\u0631 \u0645\u0646 90 \u0645\u062f\u0642\u0642\u0627\u064b \u0645\u0646 \u0627\u0644\u0634\u0651\u0628\u0627\u0628 \u0645\u0646 42 \u062c\u0647\u0627\u0632\u0627\u064b \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.<\/p>\n","protected":false},"author":424,"featured_media":39321,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4380],"content-tags":[1349,1347,1646,1643,1376],"country":[3062],"region":[880],"section":[1751],"coauthors":[4418],"class_list":["post-39328","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q4-2025-ar","content-tags-1349","content-tags-1347","content-tags-1646","content-tags-1643","content-tags-1376","country-china-ar","region-asosai-ar","section-1751"],"acf":[],"yoast_head":"\n
\u0645\u062f\u0642\u0651\u0642\u0648 \u0627\u0644\u0622\u0633\u0648\u0633\u0627\u064a \u0627\u0644\u0634\u0651\u0628\u0627\u0628 \u064a\u0644\u062a\u0642\u0648\u0646 \u0641\u064a \u0627\u0644\u0635\u064a\u0646 - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/\u0645\u062f\u0642\u0651\u0642\u0648-\u0627\u0644\u0622\u0633\u0648\u0633\u0627\u064a-\u0627\u0644\u0634\u0651\u0628\u0627\u0628-\u064a\u0644\u062a\u0642\u0648\u0646-\u0641\u064a-\u0627\u0644\u0635\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0645\u062f\u0642\u0651\u0642\u0648 \u0627\u0644\u0622\u0633\u0648\u0633\u0627\u064a \u0627\u0644\u0634\u0651\u0628\u0627\u0628 \u064a\u0644\u062a\u0642\u0648\u0646 \u0641\u064a \u0627\u0644\u0635\u064a\u0646 - 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<\/p>\n\n\n\n\u0627\u0644\u0645\u0635\u062f\u0631: \u0623\u0645\u0627\u0646\u0629 ASOSAI<\/figcaption><\/figure>\n\n\n\n\u0627\u0644\u062d\u0648\u0627\u0631 \u0645\u0639 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u0634\u0651\u0628\u0627\u0628 \u0627\u0644\u0645\u062d\u0644\u064a\u064a\u0646<\/strong><\/strong><\/h2>\n\n\n\n\u0627\u0644\u0645\u0635\u062f\u0631: \u0623\u0645\u0627\u0646\u0629 ASOSAI<\/figcaption><\/figure>\n\n\n\n\u0639\u064f\u0642\u0650\u062f\u064e\u062a \u062c\u0644\u0633\u0629 \u062d\u0648\u0627\u0631 \u062d\u0636\u0648\u0631\u064a\u0651\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u0634\u0651\u0628\u0627\u0628 \u0645\u0646 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u0644\u062f\u064a \u0641\u064a \u0634\u0646\u063a\u0647\u0627\u064a\u060c \u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0636\u0631\u0648\u0631\u0629 \u0642\u064a\u0627\u0645 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u0634\u0651\u0628\u0627\u0628 \u0648\u0642\u062f\u0631\u062a\u0647\u0645\u060c \u0644\u064a\u0633 \u062d\u0635\u0631\u0627\u064b \u0639\u0644\u0649 \u0627\u0633\u062a\u0643\u0634\u0627\u0641 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u0637\u0648\u0651\u0631\u0629 \u0648\u062a\u062a\u0628\u0651\u0639 \u0627\u0644\u062a\u0637\u0648\u0651\u0631 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629\u060c \u0628\u0644 \u0623\u064a\u0636\u0627\u064b \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0645\u0646\u0637\u0642 \u0627\u0644\u062e\u0648\u0627\u0631\u0632\u0645\u064a\u0627\u062a \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0644\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0645\u0648\u062b\u0648\u0642\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n\n\n\n
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\u0628\u0646\u0627\u0621 \u0645\u0646\u0638\u0651\u0645\u0629 \u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0646\u0645\u0648\u0630\u062c\u064a\u0629.<\/p>\n","protected":false},"excerpt":{"rendered":"
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