{"id":40839,"date":"2026-04-29T23:44:11","date_gmt":"2026-04-30T03:44:11","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=40839"},"modified":"2026-05-01T17:26:13","modified_gmt":"2026-05-01T21:26:13","slug":"%d8%ad%d8%af%d8%ab-%d8%ac%d8%a7%d9%86%d8%a8%d9%8a-%d9%81%d9%8a-%d8%a7%d9%84%d8%af%d9%88%d8%b1%d8%a9-%d8%a7%d9%84%d8%ae%d8%a7%d9%85%d8%b3%d8%a9-%d9%88%d8%a7%d9%84%d8%b9%d8%b4%d8%b1%d9%8a%d9%86-%d9%84","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%ad%d8%af%d8%ab-%d8%ac%d8%a7%d9%86%d8%a8%d9%8a-%d9%81%d9%8a-%d8%a7%d9%84%d8%af%d9%88%d8%b1%d8%a9-%d8%a7%d9%84%d8%ae%d8%a7%d9%85%d8%b3%d8%a9-%d9%88%d8%a7%d9%84%d8%b9%d8%b4%d8%b1%d9%8a%d9%86-%d9%84\/","title":{"rendered":"\u062d\u062f\u062b \u062c\u0627\u0646\u0628\u064a \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\u062c\u0646\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 \u064a\u0633\u0644\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u064a\u0646 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\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"},"content":{"rendered":"\n

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<\/p>\n","protected":false},"author":275,"featured_media":40798,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4425],"content-tags":[1585,1546],"country":[3598,2936,3007,4465],"region":[],"section":[2657],"coauthors":[3872],"class_list":["post-40839","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q1-2026","content-tags-1585","content-tags-1546","country-australia-ar","country-norway-5-ar","country-saudi-arabia-ar","country-4465","section-2657"],"acf":[],"yoast_head":"\n\u062d\u062f\u062b \u062c\u0627\u0646\u0628\u064a \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\u062c\u0646\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 \u064a\u0633\u0644\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u064a\u0646 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\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 - 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\/\u062d\u062f\u062b-\u062c\u0627\u0646\u0628\u064a-\u0641\u064a-\u0627\u0644\u062f\u0648\u0631\u0629-\u0627\u0644\u062e\u0627\u0645\u0633\u0629-\u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646-\u0644\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062d\u062f\u062b \u062c\u0627\u0646\u0628\u064a \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\u062c\u0646\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 \u064a\u0633\u0644\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u064a\u0646 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\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 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u062e\u0644\u0627\u0644 \u062d\u062f\u062b \u062c\u0627\u0646\u0628\u064a \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\u062c\u0646\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\u062f\u0648\u0644 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0641\u064a \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 \u0641\u064a \u0627\u0644\u062f\u0648\u0644 \u0627\u0644\u0623\u0639\u0636\u0627\u0621\u060c \u0642\u062f\u0645 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 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\u0623\u0644\u0627\u0646\u063a\u0627\u0631\u064a (\u0631\u0626\u064a\u0633 \u0644\u062c\u0646\u0629 \u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\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)\u060c \u0648\u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0643\u0627\u0631\u0627\u0644\u064a \u0645\u0627\u0643\u0644\u064a\u0634 (\u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0627)\u060c \u0648\u0641\u0631\u0627\u0646\u0632\u064a\u0633\u0643\u0627 \u0633\u0628\u0648\u0631\u064a (\u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a\u0629). \u0648\u0646\u0627\u0642\u0634\u0648\u0627 \u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u0645\u0628\u0643\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u062c\u0645\u0639\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0648\u0641\u0643\u0631\u0648\u0627 \u0641\u064a \u0643\u064a\u0641\u064a\u0629 \u0639\u0645\u0644 \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 \u0625\u0637\u0627\u0631 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/\u062d\u062f\u062b-\u062c\u0627\u0646\u0628\u064a-\u0641\u064a-\u0627\u0644\u062f\u0648\u0631\u0629-\u0627\u0644\u062e\u0627\u0645\u0633\u0629-\u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646-\u0644\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-01T21:26:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI2025_440.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1585\" \/>\n\t<meta property=\"og:image:height\" content=\"1057\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"5 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Freddy Yves Ndjemba\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%ad%d8%af%d8%ab-%d8%ac%d8%a7%d9%86%d8%a8%d9%8a-%d9%81%d9%8a-%d8%a7%d9%84%d8%af%d9%88%d8%b1%d8%a9-%d8%a7%d9%84%d8%ae%d8%a7%d9%85%d8%b3%d8%a9-%d9%88%d8%a7%d9%84%d8%b9%d8%b4%d8%b1%d9%8a%d9%86-%d9%84\/\",\"url\":\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%ad%d8%af%d8%ab-%d8%ac%d8%a7%d9%86%d8%a8%d9%8a-%d9%81%d9%8a-%d8%a7%d9%84%d8%af%d9%88%d8%b1%d8%a9-%d8%a7%d9%84%d8%ae%d8%a7%d9%85%d8%b3%d8%a9-%d9%88%d8%a7%d9%84%d8%b9%d8%b4%d8%b1%d9%8a%d9%86-%d9%84\/\",\"name\":\"\u062d\u062f\u062b \u062c\u0627\u0646\u0628\u064a \u0641\u064a \u0627\u0644\u062f\u0648\u0631\u0629 \u0627\u0644\u062e\u0627\u0645\u0633\u0629 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646 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