{"id":40620,"date":"2026-04-29T17:53:52","date_gmt":"2026-04-29T21:53:52","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=40620"},"modified":"2026-04-30T18:27:30","modified_gmt":"2026-04-30T22:27:30","slug":"%d8%a7%d9%84%d8%a7%d8%b9%d8%aa%d9%85%d8%a7%d8%af%d8%a7%d8%aa-%d9%88%d8%a7%d9%84%d9%85%d8%b5%d8%a7%d8%af%d9%82%d8%a7%d8%aa-%d9%88%d8%a7%d9%84%d8%aa%d8%b9%d9%8a%d9%8a%d9%86%d8%a7%d8%aa-%d8%a7%d9%84","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%a7%d8%b9%d8%aa%d9%85%d8%a7%d8%af%d8%a7%d8%aa-%d9%88%d8%a7%d9%84%d9%85%d8%b5%d8%a7%d8%af%d9%82%d8%a7%d8%aa-%d9%88%d8%a7%d9%84%d8%aa%d8%b9%d9%8a%d9%8a%d9%86%d8%a7%d8%aa-%d8%a7%d9%84\/","title":{"rendered":"\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0635\u0627\u062f\u0642\u0627\u062a \u0648\u0627\u0644\u062a\u0639\u064a\u064a\u0646\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 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alt=\"\" class=\"wp-image-40567\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7230-1024x683.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7230-300x200.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7230-768x512.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7230-1536x1024.jpg 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7230-660x440.jpg 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7230-1320x880.jpg 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7230-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7230-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7230-467x310.jpg 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7230.jpg 1560w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0623\u0639\u0636\u0627\u0621 JURISAI. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n<h2 class=\"wp-block-heading\">\u0625\u0646\u0634\u0627\u0621 \u0641\u0631\u064a\u0642 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0639\u0646\u064a \u0628\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a (TFSP)<\/h2>\n\n<p>\u0645\u0646 \u0623\u062c\u0644 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u0641\u062a\u0631\u0629 2029-2034\u060c \u0648\u0627\u0641\u0642 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0639\u0644\u0649 \u0625\u0646\u0634\u0627\u0621 \u0641\u0631\u064a\u0642 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0639\u0646\u064a \u0628\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u062a\u062d\u062a \u0645\u0638\u0644\u0629 \u0644\u062c\u0646\u0629 \u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629. \u0648\u0633\u064a\u0642\u0648\u062f \u0645\u0643\u062a\u0628 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 (UK NAO) \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u0645\u0628\u0630\u0648\u0644\u0629 \u0628\u0635\u0641\u062a\u0647 \u0631\u0626\u064a\u0633 \u0641\u0631\u064a\u0642 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0639\u0646\u064a \u0628\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0644\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u0641\u062a\u0631\u0629 2029-2034. <\/p>\n\n<p>\u0648\u0642\u062f \u0642\u0627\u062f \u0645\u0643\u062a\u0628 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0641\u064a \u0627\u0644\u0633\u0627\u0628\u0642 \u0639\u0645\u0644\u064a\u0629 \u0625\u0639\u062f\u0627\u062f \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u0637\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0627\u0644\u0623\u0631\u0628\u0639 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7520-1024x683.jpg\" alt=\"\" class=\"wp-image-40572\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7520-1024x683.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7520-300x200.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7520-768x512.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7520-1536x1024.jpg 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7520-660x440.jpg 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7520-1320x880.jpg 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7520-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7520-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7520-467x310.jpg 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7520.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u063a\u0627\u0631\u064a\u062b \u062f\u064a\u0641\u064a\u0632\u060c \u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a (\u0625\u0644\u0649 \u0627\u0644\u064a\u0633\u0627\u0631) \u0648\u0631\u064a\u0628\u064a\u0643\u0627 \u0634\u064a\u0631\u0627\u0646\u060c \u0631\u0626\u064a\u0633\u0629 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class=\"wp-image-40582\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_80-1024x682.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_80-300x200.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_80-768x512.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_80-1536x1024.jpg 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_80-660x440.jpg 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_80-1320x880.jpg 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_80-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_80-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_80-467x310.jpg 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_80.jpg 1607w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0639\u0631\u0636 SCEI \u0644\u062a\u0642\u0631\u064a\u0631 &#8220;\u0627\u0644\u0625\u0628\u062d\u0627\u0631 \u0641\u064a \u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629&#8221;. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_79-1024x683.jpg\" alt=\"\" class=\"wp-image-40577\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_79-1024x683.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_79-300x200.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_79-768x512.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_79-1536x1024.jpg 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_79-660x440.jpg 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_79-1320x880.jpg 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_79-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_79-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_79-467x310.jpg 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_79.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0639\u0631\u0636 SCEI \u0644\u062a\u0642\u0631\u064a\u0631 &#8220;\u0627\u0644\u0625\u0628\u062d\u0627\u0631 \u0641\u064a \u0627\u0644\u0627\u062a\u062c\u0627\u0647\u0627\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629&#8221;. 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\u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0644\u0641\u062a\u0631\u0629 2025-2027. \u062a\u0644\u0642\u062a \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \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\u0623\u064a\u064b\u0627 \u0646\u0638\u064a\u0641\u064b\u0627 \u0647\u0630\u0627 \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u0645\u0631\u0627\u062c\u0639\u064a \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627.     <\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7329-1024x683.jpg\" alt=\"\" class=\"wp-image-40598\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7329-1024x683.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7329-300x200.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7329-768x512.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7329-1536x1024.jpg 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7329-660x440.jpg 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7329-1320x880.jpg 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7329-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7329-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7329-467x310.jpg 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7329.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0648\u0641\u062f \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0627\u0644\u0643\u0648\u0631\u064a. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7333-1-1024x683.jpg\" alt=\"\" class=\"wp-image-40603\" style=\"width:1024px;height:auto\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7333-1-1024x683.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7333-1-300x200.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7333-1-768x512.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7333-1-1536x1024.jpg 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7333-1-660x440.jpg 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7333-1-1320x880.jpg 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7333-1-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7333-1-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7333-1-467x310.jpg 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7333-1.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0625\u0643\u0648\u0627\u062f\u0648\u0631\u060c \u0645\u0627\u0648\u0631\u064a\u0633\u064a\u0648 \u062e\u0627\u0641\u064a\u064a\u0631 \u062a\u0648\u0631\u064a\u0633 (\u064a\u0645\u064a\u0646). \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n<p>\u0639\u064a\u0651\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \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 \u0623\u0639\u0636\u0627\u0621\u064b \u062c\u062f\u062f \u0641\u064a \u0645\u0646\u0627\u0635\u0628 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629. \u0648\u0639\u064f\u064a\u0651\u0646\u062a \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 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\u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (EUROSAI). \u0648\u0633\u064a\u0639\u0645\u0644\u0648\u0646 \u0643\u0623\u0639\u0636\u0627\u0621 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u062d\u062a\u0649 \u0639\u0627\u0645 2031.    <\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7438-1024x683.jpg\" alt=\"\" class=\"wp-image-40608\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7438-1024x683.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7438-300x200.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7438-768x512.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7438-1536x1024.jpg 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7438-660x440.jpg 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7438-1320x880.jpg 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7438-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7438-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7438-467x310.jpg 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7438.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0645\u0627\u0645\u0627\u062f\u0648 \u0641\u0627\u064a\u060c \u0627\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u0623\u0648\u0644 \u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0633\u0646\u063a\u0627\u0644 (\u064a\u0645\u064a\u0646). \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7513-1024x683.jpg\" alt=\"\" class=\"wp-image-40588\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7513-1024x683.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7513-300x200.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7513-768x512.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7513-1536x1024.jpg 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7513-660x440.jpg 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7513-1320x880.jpg 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7513-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7513-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7513-467x310.jpg 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/DSC_7513.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0645\u064a\u0631\u0648\u0633\u0644\u0627\u0641 \u0643\u0627\u0644\u0627\u060c \u0631\u0626\u064a\u0633 \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0627\u0644\u062a\u0634\u064a\u0643\u064a\u0629 (\u0625\u0644\u0649 \u0627\u0644\u064a\u0633\u0627\u0631) \u0648\u064a\u0627\u0631\u0648\u0633\u0644\u0627\u0641 \u0631\u0648\u0643\u064a\u060c \u0631\u0626\u064a\u0633 \u0641\u0631\u064a\u0642 \u0631\u0626\u0627\u0633\u0629 \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0627\u0644\u062a\u0634\u064a\u0643\u064a\u0629 (\u0625\u0644\u0649 \u0627\u0644\u064a\u0645\u064a\u0646).  <\/figcaption><\/figure>\n\n<p>\u062a\u0639\u062a\u0631\u0641 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u0642\u062f\u0645\u062a\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 \u0641\u064a \u0627\u0644\u062c\u0632\u0627\u0626\u0631 \u0648\u0646\u0627\u0645\u064a\u0628\u064a\u0627 \u0648\u0627\u0644\u064a\u0627\u0628\u0627\u0646 \u0648\u062a\u0627\u064a\u0644\u0627\u0646\u062f \u0648\u0628\u0648\u0644\u0646\u062f\u0627 \u0648\u0627\u0644\u0628\u0631\u062a\u063a\u0627\u0644 \u0643\u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0646\u062a\u0647\u064a\u0629 \u0648\u0644\u0627\u064a\u062a\u0647\u0645 \u0627\u0644\u0630\u064a\u0646 \u062e\u062f\u0645\u0648\u0627 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 \u0645\u0646 2019 \u0625\u0644\u0649 2025.<\/p>\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a) \u062a\u0642\u0631\u0651 \u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0648\u0627\u0644\u0645\u062d\u062f\u062b\u0629 \u0648\u062c\u0647\u0648\u062f \u0644\u062c\u0646\u0629 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0648\u062a\u0648\u0627\u0641\u0642 \u0639\u0644\u0649 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a<\/h2>\n\n<p>\u0648\u0627\u0641\u0642 \u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0639\u0644\u0649 \u062b\u0644\u0627\u062b\u064a\u0646 \u0625\u0639\u0644\u0627\u0646\u0627\u064b \u0648\u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0647\u0646\u064a\u0629 \u062c\u062f\u064a\u062f\u0629 \u0623\u0648 \u0645\u0646\u0642\u062d\u0629 \u0644\u0625\u062f\u0631\u0627\u062c\u0647\u0627 \u0641\u064a <a href=\"https:\/\/www.issai.org\/professional-pronouncements\/\">\u0625\u0637\u0627\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629\u060c<\/a> \u0648\u0623\u0642\u0631\u0651 \u062c\u0647\u0648\u062f \u0644\u062c\u0646\u0629 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629.  <\/p>\n\n<p>\u0648\u062a\u0634\u0645\u0644 \u0647\u0630\u0647:<\/p>\n\n<h3 class=\"wp-block-heading\">\u0644\u062c\u0646\u0629 \u0627\u0644\u0647\u062f\u0641 1 (\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629):<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u0646\u0633\u064a\u0642 \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u062e\u0637\u0637 \u0627\u0644\u0639\u0645\u0644 \u0644\u0644\u0641\u062a\u0631\u0629 2026-2028\u060c \u0648\u0644\u0648\u062d\u0627\u062a \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u060c \u0648\u062a\u0646\u0641\u064a\u0630 \u062e\u0637\u0629 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a 2023-2028 \u0644\u0625\u0637\u0627\u0631 \u0639\u0645\u0644 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629.  <\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">\u0644\u062c\u0646\u0629 \u0627\u0644\u0647\u062f\u0641 2 (\u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a):<\/h3>\n\n<ul class=\"wp-block-list\">\n<li>\u0627\u0644\u0647\u062f\u0641 2 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u0644\u0641\u062a\u0631\u0629 2026-2028.  <\/li>\n\n\n\n<li>\u062a\u062d\u062f\u064a\u062b <a href=\"https:\/\/idi.no\/our-work\/initiative\/sai-pmf\/?lang=en-GB\">\u0625\u0637\u0627\u0631 \u0642\u064a\u0627\u0633 \u0623\u062f\u0627\u0621 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 (SAI PMF)<\/a>.<\/li>\n\n\n\n<li>\u0627\u062e\u062a\u062a\u0627\u0645 \u0623\u0639\u0645\u0627\u0644 \u0641\u0631\u064a\u0642 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0639\u0646\u064a \u0628\u0625\u0636\u0641\u0627\u0621 \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0645\u0647\u0646\u064a \u0639\u0644\u0649 \u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a)\u060c \u0628\u0639\u062f \u0623\u0646 \u0623\u0643\u0645\u0644\u062a \u0648\u0644\u0627\u064a\u062a\u0647\u0627 \u0628\u0646\u062c\u0627\u062d.<\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">\u0644\u062c\u0646\u0629 \u0627\u0644\u0647\u062f\u0641 3 (\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u0639\u0631\u0641\u0629):<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.issai.org\/wp-content\/uploads\/2024\/03\/Revised-Draft-INTOSAI-GUID-5101-Guidance-on-Audit-of-Information-security-1.pdf\">\u062f\u0644\u064a\u0644 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0623\u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a 5101- \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0628\u0634\u0623\u0646 \u062a\u062f\u0642\u064a\u0642 \u0623\u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a<\/a>.<\/li>\n\n\n\n<li>\u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629 \u0644\u0644\u062c\u0646\u0629 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 2026-2028 \u0648\u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0644\u062c\u0646\u0629 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629<\/li>\n\n\n\n<li>\u062a\u063a\u064a\u064a\u0631 \u0631\u0626\u0627\u0633\u0629 \u0627\u0644\u0641\u0631\u064a\u0642 \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0645\u0639\u0646\u064a \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0626\u064a \u0627\u0644\u062a\u0627\u0628\u0639 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0641\u0646\u0644\u0646\u062f\u0627 \u0625\u0644\u0649 \u0645\u0643\u062a\u0628 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a \u0641\u064a \u062a\u0627\u064a\u0644\u0627\u0646\u062f<\/li>\n\n\n\n<li>\u0627\u062e\u062a\u062a\u0627\u0645 \u0623\u0639\u0645\u0627\u0644 \u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 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<\/p>\n","protected":false},"author":7,"featured_media":40615,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4425],"content-tags":[4249,3822,3835,1613,1396],"country":[2896,3688,3136,3093,2900,3161,3594,3086,3609,2936,3121,3691,3032,3077],"region":[880,881,3082,1746,1744,1743,1747,1745],"section":[2656],"coauthors":[3330,3352],"class_list":["post-40620","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q1-2026","content-tags-emerging-risks-ar","content-tags-incosai2025-ar","content-tags-3835","content-tags-1613","content-tags-1396","country-brazil-5-ar","country-cameroon-ar","country-czech-republic-ar","country-ecuador-ar","country-egypt-2-ar","country-france-ar","country-jamaica-ar","country-korea-ar","country-morocco-ar","country-norway-5-ar","country-pakistan-ar","country-senegal-ar","country-united-arab-emirates-ar","country-united-kingdom-ar","region-asosai-ar","region-carosai-ar","region-crefiaf-ar","region-olacefs-ar","region-1744","region-1743","region-1747","region-1745","section-2656"],"acf":[],"yoast_head":"<!-- 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