{"id":44062,"date":"2026-09-21T13:00:28","date_gmt":"2026-09-21T17:00:28","guid":{"rendered":"https:\/\/intosaijournal.org\/journal-entry\/30-years-of-performance-audit-in-the-board-of-audit-and-inspection-of-korea-development-and-achievements\/"},"modified":"2026-10-15T11:50:12","modified_gmt":"2026-10-15T15:50:12","slug":"30-years-of-performance-audit-in-the-board-of-audit-and-inspection-of-korea-development-and-achievements","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/30-years-of-performance-audit-in-the-board-of-audit-and-inspection-of-korea-development-and-achievements\/","title":{"rendered":"30 \u0639\u0627\u0645\u0627\u064b \u0645\u0646 \u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0641\u064a \u0643\u0648\u0631\u064a\u0627: 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\u062f\u0633\u062a\u0648\u0631\u064a\u0629<sup data-fn=\"4a8c3ea6-a1ee-40fe-a8c5-31592ced0f9c\" class=\"fn\"><a href=\"#4a8c3ea6-a1ee-40fe-a8c5-31592ced0f9c\" id=\"4a8c3ea6-a1ee-40fe-a8c5-31592ced0f9c-link\">1<\/a><\/sup> \u0623\u064f\u0633\u0650\u0651\u0633\u064e\u062a \u0641\u064a \u0639\u0627\u0645 1963 \u062a\u0624\u062f\u0651\u064a \u0648\u0638\u064a\u0641\u0629 \u0645\u0632\u062f\u0648\u062c\u0629 \u062a\u062a\u0645\u062b\u0651\u0644 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634. \u0648\u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u0633\u0651\u0646\u0648\u0627\u062a \u0627\u0644\u0623\u0648\u0644\u0649\u060c \u0627\u0633\u062a\u0641\u0627\u062f \u0627\u0644\u0645\u062c\u0644\u0633 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u0645\u0632\u062f\u0648\u062c\u0629 \u0641\u064a \u0623\u062f\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 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\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u062f\u064a\u0647.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0639\u0644\u0649 \u0645\u062f\u0649 \u0641\u062a\u0631\u0629 31 \u0639\u0627\u0645\u0627\u064b\u060c \u0645\u0646 \u0639\u0627\u0645 1994 \u0625\u0644\u0649 \u0639\u0627\u0645 2024\u060c \u0623\u062c\u0631\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0645\u0627 \u0645\u062c\u0645\u0648\u0639\u0647 4,175 \u0639\u0645\u0644\u064a\u0629 \u062a\u062f\u0642\u064a\u0642\u060c \u0645\u0646\u0647\u0627 445 \u062d\u0627\u0644\u0629 \u062a\u062f\u0642\u064a\u0642 \u0643\u0627\u0646\u062a \u0639\u0628\u0627\u0631\u0629 \u0639\u0646 \u062a\u062f\u0642\u064a\u0642 \u0644\u0644\u0623\u062f\u0627\u0621 (14 \u062d\u0627\u0644\u0629 \u0641\u064a \u0627\u0644\u0645\u062a\u0648\u0633\u0651\u0637 \u0627\u0644\u0633\u0651\u0646\u0648\u064a\u060c \u0623\u064a 11% \u0645\u0646 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>2. \u062a\u0642\u062f\u0651\u0645 \u062a\u0637\u0648\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0641\u064a \u0643\u0648\u0631\u064a\u0627<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0645\u0643\u0646 \u062a\u062d\u062f\u064a\u062f \u0645\u0631\u0627\u062d\u0644 \u062a\u0637\u0648\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0628\u0623\u0631\u0628\u0639 \u0645\u0631\u0627\u062d\u0644 \u0647\u064a \u0627\u0644\u0631\u0642\u0627\u0628\u0629\u060c \u0648\u0627\u0644\u062a\u0628\u0635\u0651\u0631\u060c \u0648\u0627\u0644\u062a\u0628\u0635\u0651\u0631 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\u0648\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0625\u0644\u062e.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>\u0627\u0644\u0631\u0642\u0627\u0628\u0629 (1994-2003)<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623\u0637\u0644\u0642 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0643\u0627\u0645\u0644 \u0641\u064a \u0639\u0627\u0645 1994. \u0648\u0641\u064a \u0639\u0627\u0645 1995\u060c \u0623\u0631\u0633\u0649 \u0623\u0633\u0627\u0633\u0627\u064b \u0642\u0627\u0646\u0648\u0646\u064a\u0627\u064b \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u062f\u0631\u0627\u062c \u0623\u062d\u0643\u0627\u0645 \u0628\u0634\u0623\u0646 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0648\u0627\u0644\u0625\u0634\u0639\u0627\u0631\u0627\u062a \u0643\u0646\u062a\u0627\u0626\u062c \u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634. \u0639\u0644\u0627\u0648\u0629\u064b \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0648\u0645\u0646 \u0623\u062c\u0644 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a \u0625\u062c\u0631\u0627\u0621 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621\u060c \u0642\u062f\u0651\u0645 \u0627\u0644\u0645\u062c\u0644\u0633 \u0645\u062e\u0637\u0651\u0637\u0627\u062a \u062a\u0648\u0638\u064a\u0641 \u062e\u0627\u0635\u0651\u0629 \u0644\u0644\u0645\u062d\u0627\u0645\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0641\u064a \u0639\u0627\u0645 1996\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0647\u0624\u0644\u0627\u0621 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u0627\u0644\u062d\u0627\u0635\u0644\u064a\u0646 \u0639\u0644\u0649 \u062f\u0631\u062c\u062a\u064a \u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0648\u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0641\u064a \u0639\u0627\u0645 2000. \u0648\u062e\u0644\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u0641\u062a\u0631\u0629\u060c \u062d\u062f\u0651\u062f \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u063a\u0627\u0644\u0628 \u0644\u0644\u0646\u0638\u0631 \u0641\u064a \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629. \u0648\u0628\u0641\u0636\u0644 \u0642\u062f\u0631\u062a\u0647 \u0639\u0644\u0649 \u062a\u0623\u062f\u064a\u0629 \u0643\u0644\u0651 \u0645\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634\u060c \u062a\u0645\u0643\u0651\u0646 \u0627\u0644\u0645\u062c\u0644\u0633 \u0645\u0646 \u062a\u062d\u0642\u064a\u0642 \u0646\u062a\u0627\u0626\u062c \u0628\u0627\u0631\u0632\u0629 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0645\u0646\u0639 \u0625\u0647\u062f\u0627\u0631 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0648\u0627\u0644\u062a\u0633\u0631\u0651\u0628 \u0627\u0644\u0645\u0627\u0644\u064a.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><em><strong>\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629: \u062d\u0627\u0644\u0629 \u062a\u0646\u0641\u064a\u0630 \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0647\u064a\u0643\u0644\u064a \u0644\u0644\u0645\u062c\u062a\u0645\u0639\u0627\u062a \u0627\u0644\u0631\u064a\u0641\u064a\u0629 \u0648\u0645\u062c\u062a\u0645\u0639\u0627\u062a \u0635\u064a\u062f \u0627\u0644\u0623\u0633\u0645\u0627\u0643 (1998)<\/strong><\/em><br><br>\u0627\u0644\u062e\u0644\u0641\u064a\u0629: \u0641\u064a \u0627\u0633\u062a\u062c\u0627\u0628\u0629\u064d \u0644\u0644\u0639\u0648\u0644\u0645\u0629 \u0648\u0641\u062a\u062d \u0627\u0644\u0632\u0631\u0627\u0639\u0629 \u0623\u0645\u0627\u0645 \u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629\u060c \u0646\u0641\u0651\u0630\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u062e\u0637\u0651\u0629 \u0625\u0635\u0644\u0627\u062d \u0647\u064a\u0643\u0644\u064a \u0644\u0644\u0645\u062c\u062a\u0645\u0639\u0627\u062a \u0627\u0644\u0631\u064a\u0641\u064a\u0629 \u0648\u0645\u062c\u062a\u0645\u0639\u0627\u062a \u0635\u064a\u062f \u0627\u0644\u0623\u0633\u0645\u0627\u0643 (42 \u062a\u0631\u064a\u0644\u064a\u0648\u0646 \u0648\u0648\u0646 \u0643\u0648\u0631\u064a\u060c \u0623\u064a \u0646\u062d\u0648 40 \u0645\u0644\u064a\u0627\u0631 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a\u060c \u0639\u0644\u0649 \u0645\u062f\u0649 10 \u0623\u0639\u0648\u0627\u0645).<br><br>\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642: \u062d\u062f\u0651\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u062f\u0639\u0645 \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629 \u0648\u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u062a\u0623\u062e\u0651\u0631 \u0627\u0644\u0645\u0634\u0631\u0648\u0639 (\u0646\u062d\u0648 235 \u0645\u0644\u064a\u0627\u0631 \u0648\u0648\u0646 \u0643\u0648\u0631\u064a\u060c \u0623\u064a \u062d\u0648\u0627\u0644\u064a 230 \u0645\u0644\u064a\u0648\u0646 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a)\u060c \u0648\u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0641\u064a \u0645\u0633\u062a\u0647\u062f\u0641\u0627\u062a \u0627\u0644\u0623\u0639\u0645\u0627\u0644.<br><br>\u0627\u0644\u062a\u0646\u0641\u064a\u0630: \u062c\u0631\u062a \u0625\u0639\u0627\u062f\u0629 \u062c\u0645\u0639 \u062d\u0648\u0627\u0644\u064a 300 \u0645\u0644\u064a\u0627\u0631 \u0648\u0648\u0646 \u0643\u0648\u0631\u064a (\u0646\u062d\u0648 300 \u0645\u0644\u064a\u0648\u0646 \u062f\u0648\u0644\u0627\u0631 \u0623\u0645\u0631\u064a\u0643\u064a) \u0645\u0646 \u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0627\u0626\u0645\u0629\u060c \u0648\u062c\u0631\u0649 \u062a\u0634\u062f\u064a\u062f \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0645\u0634\u0651\u063a\u0644\u064a\u0646 \u0627\u0644\u062c\u062f\u062f\u060c \u0648\u062f\u0645\u062c \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u0643\u0627\u0646\u062a \u0645\u0641\u0631\u0651\u0642\u0629 \u0633\u0627\u0628\u0642\u0627\u064b \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0632\u0631\u0627\u0639\u0629 \u0648\u0627\u0644\u062b\u0631\u0648\u0629 \u0627\u0644\u062d\u064a\u0648\u0627\u0646\u064a\u0629.<br><br>\u0627\u0644\u0623\u062b\u0631: \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0646\u0639 \u0625\u0647\u062f\u0627\u0631 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0648\u0627\u0633\u0639\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u0633\u0631\u0639\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0645\u0644\u0627\u0621\u0645\u062a\u0647\u0627.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>\u0627\u0644\u062a\u0628\u0635\u0651\u0631 (2004-2007)<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0639 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u062f\u064a\u0645 \u062a\u062f\u0627\u0628\u064a\u0631 \u0645\u062b\u0644 \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0627\u0621\u060c \u062d\u0648\u0651\u0644 \u0627\u0644\u0645\u062c\u0644\u0633 \u0646\u0647\u062c\u0647 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0646\u062d\u0648 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u062a\u062d\u062a \u0634\u0639\u0627\u0631 &#8220;\u062a\u062f\u0642\u064a\u0642 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\u0627\u0644\u0633\u0651\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0631\u0641\u064a\u0646 \u0641\u064a \u0645\u0639\u0647\u062f \u0628\u062d\u0648\u062b \u0627\u0644\u062a\u0642\u064a\u064a\u0645.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><em><strong>\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629: \u062d\u0627\u0644\u0629 \u0645\u0634\u0631\u0648\u0639 \u0627\u0633\u062a\u062d\u062f\u0627\u062b \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 (2007)<\/strong><\/em><br><br>\u0627\u0644\u062e\u0644\u0641\u064a\u0629: \u0623\u0637\u0644\u0642\u062a 11 \u0648\u0632\u0627\u0631\u0629 43 \u0628\u0631\u0646\u0627\u0645\u062c \u0639\u0645\u0644 \u0628\u0642\u064a\u0645\u0629 1.3 \u062a\u0631\u064a\u0644\u064a\u0648\u0646 \u0648\u0648\u0646 \u0643\u0648\u0631\u064a \u0644\u062a\u0644\u0628\u064a\u0629 \u0627\u0644\u0637\u0644\u0628 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\u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634.<br><br>\u0627\u0644\u0623\u062b\u0631: \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0633\u0628\u0644 \u0627\u0644\u0639\u064a\u0634 \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062c\u0647\u0648\u062f \u0645\u062b\u0644 \u0636\u0645\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u0644\u0644\u0645\u0634\u0627\u0631\u0643\u064a\u0646 \u0641\u064a \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0628\u0646\u0627\u0621 \u0646\u0638\u0627\u0645 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0644\u0651\u0629.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u0627\u0644\u062a\u0628\u0635\u0651\u0631 \u0627\u0644\u0645\u0639\u0645\u0651\u0642 (2008-2019):<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u064a \u062a\u0644\u0643 \u0627\u0644\u0645\u0631\u062d\u0644\u0629\u060c \u0648\u062c\u0651\u0647 \u0627\u0644\u0645\u062c\u0644\u0633 \u062c\u0647\u0648\u062f\u0647 \u0646\u062d\u0648 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u062b\u0644 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0639\u0645\u0651\u0642 \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0643\u0627\u0645\u0644. \u0648\u062a\u0645\u0627\u0634\u064a\u0627\u064b \u0645\u0639 \u0627\u062a\u062c\u0627\u0647 \u0627\u0646\u062a\u0634\u0627\u0631 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u064a\u0629 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0645\u062c\u062a\u0645\u0639\u060c \u0634\u062c\u0651\u0639 \u0627\u0644\u0645\u062c\u0644\u0633 \u062d\u0648\u0633\u0628\u0629 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0623\u0646\u0634\u0623 \u0646\u0638\u0627\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0641\u062a\u0648\u062d (OASYS) \u0641\u064a \u0639\u0627\u0645 2014. \u0639\u0644\u0627\u0648\u0629\u064b \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0642\u062f\u0651\u0645 \u0641\u064a \u0639\u0627\u0645 2018 \u0623\u0641\u0636\u0644 \u0646\u0638\u0627\u0645 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0644\u0634\u0628\u0643\u0629 \u0627\u0644\u0631\u0635\u062f \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u0648\u0627\u0639\u062f ((BARON\u060c \u0648\u0647\u0648 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\u062d\u0627\u0644\u0629: \u0627\u0644\u0641\u0626\u0627\u062a \u0627\u0644\u0645\u0639\u0631\u0651\u0636\u0629 \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0641\u064a \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u0648\u0638\u064a\u0641 \u0641\u064a \u0633\u0648\u0642 \u0627\u0644\u0639\u0645\u0644 (2018)<\/strong><br><\/em><br>\u0627\u0644\u062e\u0644\u0641\u064a\u0629: \u0627\u0633\u062a\u0645\u0631\u0651 \u062a\u062f\u0627\u062e\u0644 \u0627\u0644\u062f\u0639\u0645 \u0648\u0625\u0647\u0645\u0627\u0644 \u0627\u0644\u0645\u0633\u062a\u0641\u064a\u062f\u064a\u0646 \u0628\u0633\u0628\u0628 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0639\u0632\u0644\u0629 \u0628\u064a\u0646 \u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a\u060c \u0631\u063a\u0645 \u0648\u062c\u0648\u062f \u0645\u0648\u0627\u0632\u0646\u0629 \u0628\u0644\u063a\u062a 18 \u062a\u0631\u064a\u0644\u064a\u0648\u0646 \u0648\u0648\u0646 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\u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u0627\u0644\u0627\u0633\u062a\u0634\u0631\u0627\u0641<\/strong> (2020-2024)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0646\u0630 \u0639\u0627\u0645 2020\u060c \u062c\u0631\u0649 \u062a\u0635\u0645\u064a\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u064a\u062c\u0631\u064a\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0644\u0644\u0646\u0638\u0631 \u0641\u064a \u0646\u0638\u0645 \u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629\u060c \u0645\u062b\u0644 \u0627\u0644\u062a\u063a\u064a\u0651\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u0646\u064a\u0629 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\u0628\u0640&#8221;\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631&#8221;. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0623\u0646\u0634\u0623 \u0627\u0644\u0645\u062c\u0644\u0633 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><em>\u00a0<strong>\u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629: \u062d\u0627\u0644\u0629 \u0627\u0644\u062a\u0643\u064a\u0651\u0641 \u0645\u0639 \u0623\u0632\u0645\u0629 \u0627\u0644\u0645\u0646\u0627\u062e \u0648\u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0644\u0647\u0627 1 (2023)<\/strong><br><\/em><br>\u0627\u0644\u062e\u0644\u0641\u064a\u0629: \u0627\u0644\u062a\u062d\u0642\u0651\u0642 \u0645\u0646 \u0646\u0638\u0627\u0645 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0641\u064a \u0642\u0637\u0627\u0639\u064a \u0627\u0644\u0645\u064a\u0627\u0647 \u0648\u0627\u0644\u063a\u0630\u0627\u0621 \u0644\u0644\u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0644\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u062a\u063a\u064a\u0651\u0631 \u0627\u0644\u0645\u0646\u0627\u062e.<br><br>\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642:<br>\u0627\u0644\u0645\u064a\u0627\u0647: \u062a\u062d\u062f\u064a\u062f \u0632\u064a\u0627\u062f\u0629 \u0645\u0632\u062f\u0648\u062c\u0629 \u0641\u064a \u0646\u0642\u0635 \u0627\u0644\u0645\u064a\u0627\u0647 \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u062a\u0648\u0642\u0651\u0639\u0627\u062a \u0627\u0644\u0633\u0651\u0627\u0628\u0642\u0629 \u0639\u0646\u062f \u062a\u0637\u0628\u064a\u0642 \u0633\u064a\u0646\u0627\u0631\u064a\u0648\u0647\u0627\u062a \u0627\u0644\u0645\u0646\u0627\u062e \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644.<br><br>\u0627\u0644\u063a\u0630\u0627\u0621: \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0633\u0651\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062a\u064a \u0639\u062c\u0632\u062a \u0639\u0646 \u062a\u0628\u0646\u0651\u064a \u0627\u062d\u062a\u0645\u0627\u0644\u0627\u062a \u0627\u0646\u062e\u0641\u0627\u0636 \u063a\u0644\u0651\u0629 \u0627\u0644\u0645\u062d\u0627\u0635\u064a\u0644 \u0648\u0627\u0646\u062e\u0641\u0627\u0636 \u0627\u0644\u0625\u0645\u062f\u0627\u062f\u0627\u062a \u0641\u064a \u0627\u0644\u062e\u0627\u0631\u062c \u0628\u0633\u0628\u0628 \u062a\u063a\u064a\u0651\u0631 \u0627\u0644\u0645\u0646\u0627\u062e.<br><br>\u0627\u0644\u062a\u0646\u0641\u064a\u0630: \u0625\u062f\u062e\u0627\u0644 \u062a\u0648\u0642\u0651\u0639\u0627\u062a \u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0633\u064a\u0646\u0627\u0631\u064a\u0648\u0647\u0627\u062a \u0645\u0646\u0627\u062e\u064a\u0651\u0629 \u0641\u064a \u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0645\u064a\u0627\u0647 \u0648\u0627\u0644\u063a\u0630\u0627\u0621 \u0648\u0645\u0635\u0627\u0626\u062f \u0627\u0644\u0623\u0633\u0645\u0627\u0643\u060c \u0648\u0628\u0646\u0627\u0621 \u0645\u0646\u0635\u0651\u0629 \u0634\u0627\u0645\u0644\u0629 \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u064a\u0627\u0647\u060c \u0648\u0625\u0646\u0634\u0627\u0621 \u0645\u0634\u0627\u0631\u064a\u0639 \u062d\u0643\u0648\u0645\u064a\u0629 \u0634\u0627\u0645\u0644\u0629 \u0644\u0644\u062a\u0643\u064a\u0651\u0641 \u0645\u0639 \u062a\u063a\u064a\u0651\u0631 \u0627\u0644\u0645\u0646\u0627\u062e.<br><br>\u0627\u0644\u0623\u062b\u0631: \u0636\u0645\u0627\u0646 \u0627\u0644\u0633\u0651\u0644\u0627\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0633\u0651\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u0645\u064a\u0629 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0651\u0629 \u0628\u0623\u0645\u0646 \u0627\u0644\u0645\u064a\u0627\u0647\u060c \u0648\u0625\u0646\u0634\u0627\u0621 \u0646\u0638\u0627\u0645 \u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0648\u0637\u0646\u064a \u064a\u0639\u0643\u0633 \u0628\u0634\u0643\u0644 \u0641\u0639\u0651\u0627\u0644 \u0645\u062a\u063a\u064a\u0651\u0631\u0627\u062a \u0623\u0632\u0645\u0629 \u0627\u0644\u0645\u0646\u0627\u062e.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>3. \u0646\u062a\u0627\u0626\u062c \u062a\u062f\u0642\u064a\u0642 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 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\u062a\u0645\u0651 \u0625\u0639\u0637\u0627\u0621 \u062a\u0635\u0646\u064a\u0641\u0627\u062a \u0642\u0648\u064a\u0629 \u0644\u0623\u0647\u0645\u064a\u0629 \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 &#8211; \u0648\u0628\u0627\u0644\u062a\u062d\u062f\u064a\u062f\u060c \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u064a\u062c\u0631\u064a\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u062a\u0639\u0627\u0644\u062c \u0645\u0633\u0627\u0626\u0644 \u0630\u0627\u062a \u0623\u0647\u0645\u064a\u0629 \u0639\u0627\u0645\u0629 \u0643\u0628\u0631\u0649 &#8211; \u0648\u0644\u0645\u0648\u062b\u0648\u0642\u064a\u0651\u0629 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0623\u062f\u0644\u0651\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 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srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Screenshot-2026-10-15-at-11.37.30-AM.png 2144w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Screenshot-2026-10-15-at-11.37.30-AM-300x93.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Screenshot-2026-10-15-at-11.37.30-AM-768x237.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Screenshot-2026-10-15-at-11.37.30-AM-1024x316.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Screenshot-2026-10-15-at-11.37.30-AM-1536x474.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Screenshot-2026-10-15-at-11.37.30-AM-2048x632.png 2048w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Screenshot-2026-10-15-at-11.37.30-AM-1318x407.png 1318w\" sizes=\"auto, (max-width: 2144px) 100vw, 2144px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0633\u062d \u0628\u064a\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062c\u0644\u0633 (\u0645\u0646 1 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 \u0625\u0644\u0649 30 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2025)<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0646 \u062d\u064a\u062b \u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u064a\u0628\u062f\u0648 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0645\u062e\u062a\u0644\u0641\u0627\u064b \u0639\u0646 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0623\u062e\u0631\u0649 \u0645\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u0647\u064a \u0623\u0642\u0644\u0651 \u0641\u064a \u0639\u062f\u062f \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u062a\u064f\u062c\u0631\u0649\u060c \u0648\u062a\u062a\u0637\u0644\u0651\u0628 \u0645\u0648\u0627\u0631\u062f \u0623\u0643\u0628\u0631 \u0645\u0646 \u0627\u0644\u0645\u0648\u0638\u0651\u0641\u064a\u0646\u060c \u0648\u062a\u0633\u062a\u063a\u0631\u0642 \u0648\u0642\u062a\u0627\u064b \u0623\u0637\u0648\u0644 \u0639\u0645\u0648\u0645\u0627\u064b \u0644\u0627\u0633\u062a\u0643\u0645\u0627\u0644\u0647\u0627. \u0648\u0645\u0639 \u0630\u0644\u0643\u060c \u0627\u0632\u062f\u0627\u062f\u062a \u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u062a\u062f\u0642\u064a\u0642 \u0628\u0633\u0631\u0639\u0629 \u0628\u0645\u0631\u0648\u0631 \u0627\u0644\u0648\u0642\u062a. \u0648\u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629\u060c \u0643\u0627\u0646 \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0643\u0644 \u062a\u062f\u0642\u064a\u0642 \u0623\u062f\u0627\u0621 \u0623\u0639\u0644\u0649 \u0642\u0644\u064a\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062e\u0631\u0649\u060c \u0641\u064a \u062d\u064a\u0646 \u0642\u0641\u0632 \u0625\u0644\u0649 \u062e\u0645\u0633\u0629 \u0623\u0636\u0639\u0627\u0641 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0627\u0644\u0627\u0633\u062a\u0634\u0631\u0627\u0641.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>\u0625\u0646\u062a\u0627\u062c\u064a\u0629 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0630\u064a \u064a\u062c\u0631\u064a\u0647 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0641\u064a \u0643\u0648\u0631\u064a\u0627<\/strong><\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-image alignwide size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1326\" height=\"880\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea1.png\" alt=\"\" class=\"wp-image-44309\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea1.png 1326w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea1-300x199.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea1-767x509.png 767w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea1-1024x680.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea1-193x128.png 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea1-310x206.png 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea1-1320x876.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea1-467x310.png 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea1-426x282.png 426w\" sizes=\"auto, (max-width: 1326px) 100vw, 1326px\" \/><figcaption class=\"wp-element-caption\">\u0639\u062f\u062f \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u062a\u0645 \u0625\u062c\u0631\u0627\u0624\u0647\u0627. \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 (\u0628\u0627\u0644\u0644\u0648\u0646 \u0627\u0644\u0623\u0632\u0631\u0642) \u0645\u0642\u0627\u0628\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 (\u0628\u0627\u0644\u0644\u0648\u0646 \u0627\u0644\u0628\u0631\u062a\u0642\u0627\u0644\u064a). \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0627\u0644\u0643\u0648\u0631\u064a<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image alignwide size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1326\" height=\"880\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea2.png\" alt=\"\" class=\"wp-image-44314\" style=\"aspect-ratio:1.75\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea2.png 1326w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea2-300x199.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea2-767x509.png 767w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea2-1024x680.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea2-1320x876.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea2-193x128.png 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea2-310x206.png 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea2-467x310.png 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea2-426x282.png 426w\" sizes=\"auto, (max-width: 1326px) 100vw, 1326px\" \/><figcaption class=\"wp-element-caption\">\u0639\u062f\u062f \u0623\u064a\u0627\u0645 \u0639\u0645\u0644 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0644\u0643\u0644 \u0639\u0645\u0644\u064a\u0629 \u062a\u062f\u0642\u064a\u0642: \u062c\u0645\u064a\u0639 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 (\u0628\u0627\u0644\u0644\u0648\u0646 \u0627\u0644\u0623\u0632\u0631\u0642) \u0645\u0642\u0627\u0628\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 (\u0628\u0627\u0644\u0644\u0648\u0646 \u0627\u0644\u0628\u0631\u062a\u0642\u0627\u0644\u064a). \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0627\u0644\u0643\u0648\u0631\u064a<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image alignwide size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1326\" height=\"880\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea3.png\" alt=\"\" class=\"wp-image-44319\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea3.png 1326w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea3-300x199.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea3-767x509.png 767w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea3-1024x680.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea3-193x128.png 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea3-310x206.png 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea3-467x310.png 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea3-1320x876.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea3-426x282.png 426w\" sizes=\"auto, (max-width: 1326px) 100vw, 1326px\" \/><figcaption class=\"wp-element-caption\">\u0645\u062a\u0648\u0633\u0637 \u0645\u062f\u0629 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 (\u0627\u0644\u0623\u0632\u0631\u0642) \u0645\u0642\u0627\u0628\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 (\u0627\u0644\u0628\u0631\u062a\u0642\u0627\u0644\u064a). \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0627\u0644\u0643\u0648\u0631\u064a<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image alignwide size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1326\" height=\"880\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea4.png\" alt=\"\" class=\"wp-image-44324\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea4.png 1326w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea4-300x199.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea4-1024x680.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea4-767x509.png 767w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea4-193x128.png 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea4-310x206.png 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea4-467x310.png 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea4-426x282.png 426w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/AR_Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea4-1320x876.png 1320w\" sizes=\"auto, (max-width: 1326px) 100vw, 1326px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0643\u0644 \u0646\u062a\u064a\u062c\u0629 \u062a\u062f\u0642\u064a\u0642 (\u0627\u0644\u0648\u062d\u062f\u0629: 100 \u0645\u0644\u064a\u0648\u0646 \u0648\u0648\u0646 \u0643\u0648\u0631\u064a). \u062c\u0645\u064a\u0639 \u0627\u0644\u0623\u0646\u0648\u0627\u0639 (\u0627\u0644\u0623\u0632\u0631\u0642) \u0645\u0642\u0627\u0628\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 (\u0627\u0644\u0628\u0631\u062a\u0642\u0627\u0644\u064a). \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0627\u0644\u0643\u0648\u0631\u064a<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0646 \u062d\u064a\u062b \u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u062c\u0631\u0649 \u062a\u0642\u064a\u064a\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0634\u0643\u0644 \u062c\u064a\u0651\u062f \u0641\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u0641\u0626\u0627\u062a\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u062d\u0633\u064a\u0646\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629\u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u0643\u0641\u0627\u0621\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0629\u060c \u0648\u062a\u062d\u0633\u064a\u0646 \u062a\u0634\u063a\u064a\u0644 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629\u060c \u0648\u0627\u0644\u0646\u0647\u0648\u0636 \u0628\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0643\u0645\u0627 \u062d\u0638\u064a \u0623\u062b\u0631 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0647\u0630\u0647 \u0627\u0644\u062a\u062d\u0633\u064a\u0646\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0628\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u062c\u062f\u064a\u0631\u0629 \u0628\u0627\u0644\u062b\u0651\u0646\u0627\u0621 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0641\u0626\u0627\u062a\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0633\u0644\u064a\u0645\u0629\u060c \u0648\u0627\u0644\u0633\u0651\u0644\u0627\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0631\u0641\u0627\u0647\u060c \u0648\u0627\u0644\u062d\u064a\u0648\u064a\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629\u060c \u0648\u0646\u0632\u0627\u0647\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0646\u0636\u0628\u0627\u0637\u0647\u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0644\u0645\u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>\u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0630\u064a \u064a\u062c\u0631\u064a\u0647 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0641\u064a \u0643\u0648\u0631\u064a\u0627 \u0648\u0623\u062b\u0631\u0647<\/strong><\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-image alignwide size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1323\" height=\"504\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Copy-of-Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea.png\" alt=\"\" class=\"wp-image-44303\" style=\"aspect-ratio:2.7442922374429224\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Copy-of-Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea.png 1323w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Copy-of-Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea-300x114.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Copy-of-Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea-766x292.png 766w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Copy-of-Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea-1024x390.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Copy-of-Q32026_30-Years-of-Performance-Audit-in-the-Board-of-Audit-and-Inspection-of-Korea-1318x502.png 1318w\" sizes=\"auto, (max-width: 1323px) 100vw, 1323px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0633\u062d \u0628\u064a\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062c\u0644\u0633 (\u0645\u0646 1 \u0633\u0628\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 \u0625\u0644\u0649 30 \u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2025)<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>4. \u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0639\u0644\u0649 \u0645\u062f\u0649 \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u062b\u0651\u0644\u0627\u062b\u064a\u0646 \u0627\u0644\u0645\u0627\u0636\u064a\u0629\u060c \u062a\u0637\u0648\u0651\u0631\u062a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u064a \u0623\u062c\u0631\u0627\u0647\u0627 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0641\u064a \u0643\u0648\u0631\u064a\u0627 \u0645\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0631\u0642\u0627\u0628\u0629) \u0625\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u0631\u0627\u0645\u062c \u0627\u0644\u0630\u064a \u064a\u062d\u062f\u0651\u062f \u0627\u0644\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u062c\u0648\u0647\u0631\u064a\u0629 \u0648\u064a\u0642\u062f\u0645 \u062a\u0648\u0635\u064a\u0627\u062a \u0628\u0634\u0623\u0646 \u0627\u0644\u0623\u0645\u0648\u0631 \u0627\u0644\u062a\u064a \u064a\u0646\u0628\u063a\u064a \u062a\u062d\u0633\u064a\u0646\u0647\u0627 (\u0627\u0644\u062a\u0628\u0635\u0651\u0631)\u060c \u0648\u0627\u0644\u062a\u0634\u062e\u064a\u0635 \u0627\u0644\u0645\u0639\u0645\u0651\u0642 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a (\u0627\u0644\u062a\u0628\u0635\u0651\u0631 \u0627\u0644\u0645\u0639\u0645\u0651\u0642)\u060c \u0648\u062a\u0648\u0642\u0651\u0639 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 (\u0627\u0644\u0627\u0633\u062a\u0634\u0631\u0627\u0641).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0642\u062f \u062c\u0631\u0649 \u062f\u0639\u0645 \u0647\u0630\u0627 \u0627\u0644\u062a\u0637\u0648\u0651\u0631 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0639\u0646\u0627\u0635\u0631 \u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0635 \u0628\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0641\u064a \u0643\u0648\u0631\u064a\u0627\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0642\u062f\u0631\u0629 \u0639\u0644\u0649 \u0625\u062c\u0631\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0645\u0639\u0627\u064b\u060c \u0648\u062a\u0648\u0633\u064a\u0639 \u0627\u0644\u0646\u0637\u0627\u0642 \u0644\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0645\u062a\u062e\u0635\u0651\u0635\u064a\u0646 \u0648\u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0627\u062a \u0627\u0644\u0628\u062d\u062b\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0631\u0627\u0641\u0642 \u0645\u0639 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0639\u0632\u0651\u0632\u060c \u0648\u0625\u062f\u062e\u0627\u0644 \u0646\u0638\u0645 \u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0623\u0648\u0633\u0639 \u0644\u0644\u0645\u0646\u0647\u062c\u064a\u0627\u062a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0645\u064a\u0629\u060c \u0648\u0625\u062c\u0631\u0627\u0621 \u062a\u062e\u0637\u064a\u0637 \u062a\u062f\u0642\u064a\u0642 \u0645\u0647\u0646\u064a \u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u062e\u0627\u0637\u0631.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0645\u0646\u0630 \u0639\u0627\u0645 2026\u060c \u062a\u0637\u0648\u0651\u0631\u062a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u064a \u064a\u062a\u0648\u0644\u0651\u0627\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0633 \u0646\u062d\u0648 \u0646\u0647\u062c &#8220;\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0630\u064a \u064a\u062a\u0645\u062d\u0648\u0631 \u062d\u0648\u0644 \u0627\u0644\u0645\u0648\u0627\u0637\u0646&#8221;\u060c \u0645\u0639 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id=\"4a8c3ea6-a1ee-40fe-a8c5-31592ced0f9c\">\u00a0\u0641\u064a \u0623\u0639\u0642\u0627\u0628 \u062a\u0634\u0643\u064a\u0644 \u062d\u0643\u0648\u0645\u0629 \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0643\u0648\u0631\u064a\u0627\u060c \u062c\u0631\u0649 \u0623\u064a\u0636\u0627\u064b \u0625\u0646\u0634\u0627\u0621 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 (\u0627\u0644\u0645\u0633\u0624\u0648\u0644 \u0639\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a) \u0641\u064a \u0623\u063a\u0633\u0637\u0633\/\u0622\u0628 1948\u060c \u062b\u0645\u0651 \u0641\u064a \u062f\u064a\u0633\u0645\u0628\u0631\/\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0646\u0641\u0633\u0647\u060c \u0623\u0646\u0634\u0626\u062a \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u0641\u062a\u064a\u0634 (\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u062a\u0641\u062a\u064a\u0634 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\u0633\u0644\u0637\u0627\u062a\u0647\u0627 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u062e\u0627\u0645\u0633 \u0644\u0644\u062f\u0651\u0633\u062a\u0648\u0631. <a href=\"#4a8c3ea6-a1ee-40fe-a8c5-31592ced0f9c-link\" aria-label=\"Jump to footnote reference 1\">\u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>\u064a\u0647\u062f\u0641 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0625\u0644\u0649 \u062a\u0623\u0645\u064a\u0646 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u0639\u0646\u0627\u0635\u0631 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0644\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0643\u0641\u0627\u0621\u062a\u0647\u0627 \u0648\u0641\u0639\u0627\u0644\u064a\u062a\u0647\u0627. \u0648\u0631\u063a\u0645 \u0623\u0646\u064e\u0651 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0648\u0636\u0639\u062a \u0645\u0639\u0627\u064a\u064a\u0631 \u0639\u0627\u0644\u0645\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u062a\u0638\u0647\u0631 \u0627\u0644\u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u0645\u062d\u062f\u0651\u062f\u0629 \u0644\u0643\u064a\u0641\u064a\u0629 \u0639\u0645\u0644 \u0643\u0644 \u062c\u0647\u0627\u0632 \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 \u0645\u0631\u0627\u062d\u0644 \u062a\u0637\u0648\u064a\u0631\u064a\u0629 \u0645\u062e\u062a\u0644\u0641\u0629\u060c \u0648\u062a\u062e\u062a\u0644\u0641 \u0646\u062a\u0627\u0626\u062c \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0628\u0627\u062e\u062a\u0644\u0627\u0641 \u0627\u0644\u062e\u0644\u0641\u064a\u0629 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\u062f\u064a\u0633\u0645\u0628\u0631\/\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0648\u0644 \u0645\u0646 \u0627\u0644\u0639\u0627\u0645 \u0646\u0641\u0633\u0647\u060c \u0623\u0646\u0634\u0626\u062a \u0644\u062c\u0646\u0629 \u0627\u0644\u062a\u0641\u062a\u064a\u0634 (\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u0629 \u0639\u0646 \u062a\u0641\u062a\u064a\u0634 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u064a\u0646). \u0648\u0645\u0646 \u0623\u062c\u0644 \u062d\u0644\u0651 \u0645\u0634\u0643\u0644\u0629 \u0627\u0644\u0627\u0632\u062f\u0648\u0627\u062c\u064a\u0629 \u0641\u064a \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629\u060c \u062a\u0645\u0651 \u062f\u0645\u062c \u0647\u0627\u062a\u064a\u0646 \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u062a\u064a\u0646 \u0641\u064a \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0627\u0644\u0642\u0627\u0626\u0645 \u0627\u0644\u064a\u0648\u0645\u060c \u0648\u0647\u0648 \u0648\u0643\u0627\u0644\u0629 \u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u062c\u0631\u0649 \u062a\u0641\u0648\u064a\u0636 \u0633\u0644\u0637\u0627\u062a\u0647\u0627 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u062e\u0627\u0645\u0633 \u0644\u0644\u062f\u0651\u0633\u062a\u0648\u0631.\",\"id\":\"4a8c3ea6-a1ee-40fe-a8c5-31592ced0f9c\"}]"},"journal-categories":[4560],"content-tags":[897,1362,1449,1347,1643,1670],"country":[3086],"region":[880],"section":[1749],"coauthors":[4555,4556,4554],"class_list":["post-44062","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q3-2026","content-tags-performance-audit-ar","content-tags-1362","content-tags-1449","content-tags-1347","content-tags-1643","content-tags-1670","country-korea-ar","region-asosai-ar","section-1749"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>30 \u0639\u0627\u0645\u0627\u064b \u0645\u0646 \u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0641\u064a \u0643\u0648\u0631\u064a\u0627: \u0627\u0644\u062a\u0637\u0648\u064a\u0631 \u0648\u0627\u0644\u0625\u0646\u062c\u0627\u0632\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\/30-years-of-performance-audit-in-the-board-of-audit-and-inspection-of-korea-development-and-achievements\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"30 \u0639\u0627\u0645\u0627\u064b \u0645\u0646 \u0627\u0644\u062e\u0628\u0631\u0629 \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0641\u064a 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