{"id":40787,"date":"2026-04-29T18:30:42","date_gmt":"2026-04-29T22:30:42","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=40787"},"modified":"2026-05-01T16:58:24","modified_gmt":"2026-05-01T20:58:24","slug":"%d8%a7%d9%84%d8%ac%d9%85%d8%b9%d9%8a%d8%a9-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a%d8%a9-%d9%84%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a7%d8%aa-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%85%d8%b1%d8%a7","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%ac%d9%85%d8%b9%d9%8a%d8%a9-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a%d8%a9-%d9%84%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a7%d8%aa-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%85%d8%b1%d8%a7\/","title":{"rendered":"\u0627\u0644\u062c\u0645\u0639\u064a\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 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u062a\u062a\u0635\u062f\u0631 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0644\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u062e\u0627\u0645\u0633 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \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"},"content":{"rendered":"\n

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\n

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\"\"<\/figure>\n\n

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\n

“\u062a\u0639\u062a\u0631\u0641 \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 (INTOSAI) \u0628\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0644\u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639 \u0644\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \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 (PESA) \u0643\u0645\u0624\u0647\u0644 \u0645\u0647\u0646\u064a \u0642\u064a\u0651\u0645 \u0644\u0645\u0647\u0646\u064a\u064a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\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\u062a\u062f\u0639\u0645 \u062c\u0647\u0648\u062f \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \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 \u0644\u0644\u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0648\u0627\u0633\u062a\u0643\u0634\u0627\u0641 \u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \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<\/blockquote>\n\n

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“\u0633\u062a\u0639\u0632\u0632 PESA \u0645\u0635\u062f\u0627\u0642\u064a\u0629 \u0648\u0633\u0645\u0639\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 \u0648\u0633\u062a\u062e\u0644\u0642 \u0641\u0631\u0635 \u0627\u0644\u0646\u0645\u0648 \u0627\u0644\u0645\u0647\u0646\u064a \u0644\u062c\u0645\u064a\u0639 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \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. \u0648\u064a\u0633\u0631\u0646\u064a \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0623\u0646 \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 (INTOSAI) \u0644\u062f\u064a\u0647\u0627 \u0627\u0644\u0622\u0646 \u0645\u0633\u0627\u0631 \u0645\u0647\u0646\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 \u0648\u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0630\u064a\u0646 \u0642\u062f \u0644\u0627 \u062a\u062a\u0627\u062d \u0644\u0647\u0645 \u0641\u0631\u0635 \u0627\u0644\u0627\u062d\u062a\u0631\u0627\u0641 \u0641\u064a \u0633\u064a\u0627\u0642\u0647\u0645 \u0627\u0644\u0645\u062d\u0644\u064a. \u0648\u0647\u0630\u0627 \u064a\u0636\u0645\u0646 \u0623\u0644\u0627 \u0646\u062a\u0631\u0643 \u0623\u064a \u062c\u0647\u0627\u0632 \u0645\u0646 \u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0645\u062a\u062e\u0644\u0641\u0627\u064b \u0639\u0646 \u0627\u0644\u0631\u0643\u0628.” \u0642\u0627\u0644 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0643\u0631\u0627\u0643\u0631 \u0642\u0628\u0644 \u0623\u0646 \u064a\u0642\u0635 \u0627\u0644\u0634\u0631\u064a\u0637 \u0645\u0639 \u0627\u0644\u0633\u064a\u062f \u0634\u062c\u0648\u062a-\u0628\u064a\u062f\u0631\u0633\u0646.<\/p>\n\n

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\u0627\u0644\u0633\u064a\u062f\u0629 \u0623\u0633\u0645\u0647\u0627\u0646 \u0645\u062d\u0645\u0648\u062f\u060c \u0631\u0626\u064a\u0633\u0629 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u062c\u064a\u0628\u0648\u062a\u064a. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n
\n

\u0648\u0642\u0627\u0644\u062a \u0627\u0644\u0633\u064a\u062f\u0629 \u062f\u064a\u0631\u062f\u0631\u064a \u0643\u0648\u064a\u062f\u060c \u0645\u0645\u062b\u0644\u0629 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 (PAS): “\u0647\u0646\u0627\u0643 \u062a\u0639\u0642\u064a\u062f \u0645\u062a\u0632\u0627\u064a\u062f \u0641\u064a \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u062a\u0639\u0644\u064a\u0645 \u0645\u0647\u0646\u064a \u0645\u0646\u0638\u0645”. \u0648\u0623\u0636\u0627\u0641\u062a: “\u0625\u0646 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0647\u0648 \u0623\u062f\u0627\u0629 \u0639\u0645\u0644\u064a\u0629 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 150 \u0648\u062f\u0639\u0645 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0641\u064a \u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645”. <\/p>\n\n\n\n

\"\"
\u062f\u064a\u0631\u062f\u0631\u064a \u0643\u0648\u064a\u062f\u060c \u0645\u062f\u064a\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0645\u0643\u062a\u0628 \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 \u0641\u064a \u0623\u064a\u0631\u0644\u0646\u062f\u0627. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n<\/blockquote>\n\n

\u0648\u0645\u0646 \u0623\u0628\u0631\u0632 \u0645\u0627 \u064a\u0645\u064a\u0632 \u0628\u0631\u0646\u0627\u0645\u062c PESA \u0647\u0648 \u0623\u0646\u0647 \u0645\u0646 \u062e\u0644\u0627\u0644 170 \u0633\u0627\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u0639\u0644\u0645 \u0627\u0644\u0631\u0642\u0645\u064a \u0648\u062d\u0627\u0641\u0638\u0629 \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a \u0627\u0644\u0623\u0648\u0644\u064a\u060c \u064a\u0643\u062a\u0633\u0628 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0646\u0638\u0631\u064a\u0629 \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u064a\u0627\u0642 \u0648\u0627\u0644\u0645\u0635\u0645\u0645\u0629 \u062e\u0635\u064a\u0635\u064b\u0627 \u0644\u0648\u0627\u0642\u0639 \u0628\u064a\u0626\u0629 \u0627\u0644\u0647\u064a\u0626\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.<\/p>\n\n

\u062a\u062d\u0643\u064a PESA \u0642\u0635\u0629 \u0627\u0644\u0634\u0645\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a: <\/p>\n\n

\n

\u0648\u0623\u0643\u062f \u0627\u0644\u0633\u064a\u062f \u0634\u062c\u0648\u062a – \u0628\u064a\u062f\u0631\u0633\u0646: “\u0628\u0641\u0636\u0644 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0645\u0646 \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u060c \u0648\u0635\u0644 \u0628\u0631\u0646\u0627\u0645\u062c PESA \u0625\u0644\u0649 \u0623\u0643\u062b\u0631 \u0645\u0646 2800 \u0645\u062f\u0642\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0646 128 \u062c\u0647\u0627\u0632\u064b\u0627 \u0645\u0646 \u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0639\u0644\u064a\u0627\u060c \u0645\u0639 500 \u062e\u0631\u064a\u062c\u060c \u0623\u0643\u062b\u0631 \u0645\u0646 \u0646\u0635\u0641\u0647\u0645 \u0645\u0646 \u0627\u0644\u0646\u0633\u0627\u0621”. “\u064a\u0645\u0643\u0646 \u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u064a\u0647\u0627 \u0641\u064a \u0623\u064a \u0648\u0642\u062a \u0648\u0641\u064a \u0623\u064a \u0645\u0643\u0627\u0646\u060c \u0648\u0627\u0644\u0645\u0624\u0647\u0644 \u0645\u062a\u0627\u062d \u0644\u0645\u0631\u0627\u062c\u0639\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0628\u0627\u0644\u0644\u063a\u062a\u064a\u0646 \u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629 \u0648\u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0622\u0646 \u0628\u0627\u0644\u0644\u063a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629.” <\/p>\n<\/blockquote>\n\n

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\u0627\u0644\u0633\u064a\u062f \u0643\u0627\u0631\u0644 \u0625\u064a\u0631\u064a\u0643 \u0634\u062c\u0648\u062a \u0628\u064a\u062f\u0631\u0633\u0646\u060c \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\u0644\u0646\u0631\u0648\u064a\u062c \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n

\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f \u0639\u0646 PESA<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0644\u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\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 (PESA)\u060c \u0648\u0633\u0644\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0625\u0637\u0644\u0627\u0642 \u0627\u0644\u0639\u0644\u0627\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0648\u0627\u0644\u0646\u0633\u062e\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0624\u0647\u0644\u060c \u0648\u062f\u0639\u0645 \u0627\u0642\u062a\u0631\u0627\u062d \u0631\u0626\u064a\u0633\u064a \u0641\u064a \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \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\u0636\u0645\u0627\u0646\u0627\u062a\u060c \u0648\u062f\u0639\u0645 \u0627\u0642\u062a\u0631\u0627\u062d \u0631\u0626\u064a\u0633\u064a \u0641\u064a \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \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\u0636\u0645\u0627\u0646\u0627\u062a\u060c. \u0627\u062c\u062a\u0645\u0639 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u062f\u0639\u0645 \u0645\u0624\u0647\u0644 PESA \u0641\u064a \u0631\u062d\u0644\u062a\u0647\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \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 \u0648\u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0630\u064a\u0646 \u0633\u0627\u0647\u0645\u0648\u0627 \u0641\u064a \u0625\u0636\u0641\u0627\u0621 \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0645\u0647\u0646\u064a \u0639\u0644\u0649 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645. <\/p>\n","protected":false},"author":430,"featured_media":40735,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4425],"content-tags":[1350,1347,1361,1643,1567],"country":[3191,3536,2936,3007,4459],"region":[880,881,3082,1746,1744,1743,1747,1745],"section":[2657],"coauthors":[4441],"class_list":["post-40787","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q1-2026","content-tags-1350","content-tags-1347","content-tags-1361","content-tags-1643","content-tags-1567","country-austria-ar","country-ireland-ar","country-norway-5-ar","country-saudi-arabia-ar","country-4459","region-asosai-ar","region-carosai-ar","region-crefiaf-ar","region-olacefs-ar","region-1744","region-1743","region-1747","region-1745","section-2657"],"acf":[],"yoast_head":"\n\u0627\u0644\u062c\u0645\u0639\u064a\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 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u062a\u062a\u0635\u062f\u0631 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0644\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u062e\u0627\u0645\u0633 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \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 - 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\/\u0627\u0644\u062c\u0645\u0639\u064a\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\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u062c\u0645\u0639\u064a\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 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u062a\u062a\u0635\u062f\u0631 \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0624\u0647\u0644\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0644\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u062e\u0627\u0645\u0633 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \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 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \u0644\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0627\u0644\u062e\u0627\u0645\u0633 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 \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 \u0648\u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a\u060c \u062a\u0645 \u062a\u0646\u0638\u064a\u0645 \u062d\u062f\u062b \u062c\u0627\u0646\u0628\u064a \u0645\u062e\u0635\u0635 \u0644\u0644\u0627\u062d\u062a\u0641\u0627\u0644 \u0628\u0627\u0639\u062a\u0631\u0627\u0641 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0631\u0633\u0645\u064a \u0628\u0645\u0624\u0647\u0644 \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u0644\u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0627\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 (PESA)\u060c \u0648\u0633\u0644\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0625\u0637\u0644\u0627\u0642 \u0627\u0644\u0639\u0644\u0627\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0648\u0627\u0644\u0646\u0633\u062e\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0624\u0647\u0644\u060c \u0648\u062f\u0639\u0645 \u0627\u0642\u062a\u0631\u0627\u062d \u0631\u0626\u064a\u0633\u064a \u0641\u064a \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \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\u0636\u0645\u0627\u0646\u0627\u062a\u060c \u0648\u062f\u0639\u0645 \u0627\u0642\u062a\u0631\u0627\u062d \u0631\u0626\u064a\u0633\u064a \u0641\u064a \u0627\u0644\u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \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\u0636\u0645\u0627\u0646\u0627\u062a\u060c. \u0627\u062c\u062a\u0645\u0639 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u062f\u0639\u0645 \u0645\u0624\u0647\u0644 PESA \u0641\u064a \u0631\u062d\u0644\u062a\u0647\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \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 \u0648\u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0630\u064a\u0646 \u0633\u0627\u0647\u0645\u0648\u0627 \u0641\u064a \u0625\u0636\u0641\u0627\u0621 \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0645\u0647\u0646\u064a \u0639\u0644\u0649 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/\u0627\u0644\u062c\u0645\u0639\u064a\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\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-01T20:58:24+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/Collage-PESA-INCOSAI.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1725\" \/>\n\t<meta property=\"og:image:height\" content=\"1149\" \/>\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=\"6 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Jade Quarrell\" \/>\n<script type=\"application\/ld+json\" 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