{"id":44120,"date":"2026-09-21T15:30:13","date_gmt":"2026-09-21T19:30:13","guid":{"rendered":"https:\/\/intosaijournal.org\/journal-entry\/preparing-for-a-digital-audit-workforce-lessons-learned-from-applying-agentic-ai-at-the-swiss-federal-audit-office\/"},"modified":"2026-10-16T18:29:01","modified_gmt":"2026-10-16T22:29:01","slug":"preparing-for-a-digital-audit-workforce-lessons-learned-from-applying-agentic-ai-at-the-swiss-federal-audit-office","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/preparing-for-a-digital-audit-workforce-lessons-learned-from-applying-agentic-ai-at-the-swiss-federal-audit-office\/","title":{"rendered":"\u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0631\u0642\u0645\u064a: \u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 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href=\"mailto:marco.schreyer@efk.admin.ch\">marco.schreyer@efk.admin.ch<\/a>)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>1. \u062a\u062d\u0648\u0651\u0644 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645\u0629<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0644\u063a \u062f\u0645\u062c \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0646\u0642\u0637\u0629 \u0644\u0645 \u064a\u0639\u062f \u0628\u0648\u0633\u0639 \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 \u0639\u0646\u062f\u0647\u0627 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href=\"#163591d2-4a92-4666-ae91-3ae0ecfef570\" id=\"163591d2-4a92-4666-ae91-3ae0ecfef570-link\">1<\/a><\/sup> \u0648\u0641\u064a \u062d\u064a\u0646 \u062a\u0639\u0645\u0644 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0648\u0641\u0642 \u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0645\u062e\u062a\u0644\u0641\u0629 \u0627\u062e\u062a\u0644\u0627\u0641\u0627\u064b \u062c\u0648\u0647\u0631\u064a\u0627\u064b\u060c \u0641\u0625\u0646\u064e\u0651 \u0627\u0644\u0645\u0646\u062d\u0646\u0649 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0645\u0634\u062a\u0631\u0643 &#8211; \u0648\u0645\u0646 \u0634\u0623\u0646 \u0625\u0639\u0627\u062f\u0629 \u062a\u0648\u0632\u064a\u0639 \u0628\u0647\u0630\u0627 \u0627\u0644\u062d\u062c\u0645 \u0623\u0646 \u062a\u0639\u064a\u062f \u062a\u0634\u0643\u064a\u0644 \u062a\u0631\u0643\u064a\u0628\u0629 \u0639\u0645\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u062d\u062f\u0651 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data-fn=\"c094e45f-7eaf-41ad-ae6b-d92b84b8c780\" class=\"fn\"><a href=\"#c094e45f-7eaf-41ad-ae6b-d92b84b8c780\" id=\"c094e45f-7eaf-41ad-ae6b-d92b84b8c780-link\">4<\/a><\/sup> <sup data-fn=\"f2230962-9551-4741-82d2-a705420b91a3\" class=\"fn\"><a href=\"#f2230962-9551-4741-82d2-a705420b91a3\" id=\"f2230962-9551-4741-82d2-a705420b91a3-link\">5<\/a><\/sup> <sup data-fn=\"cc4718e7-74e8-4d64-b6ae-5ff49a778c98\" class=\"fn\"><a href=\"#cc4718e7-74e8-4d64-b6ae-5ff49a778c98\" id=\"cc4718e7-74e8-4d64-b6ae-5ff49a778c98-link\">6<\/a><\/sup> <sup data-fn=\"8c8f9090-1340-4d79-9f7b-70cef4606cbf\" class=\"fn\"><a href=\"#8c8f9090-1340-4d79-9f7b-70cef4606cbf\" id=\"8c8f9090-1340-4d79-9f7b-70cef4606cbf-link\">7<\/a><\/sup>. \u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621\u060c \u064a\u0643\u062a\u0633\u0628 \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u0648\u0651\u0644 \u0623\u0647\u0645\u064a\u0629 \u062e\u0627\u0635\u0651\u0629\u060c \u0630\u0644\u0643 \u0623\u0646\u064e\u0651 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0645\u062a\u0643\u0631\u0651\u0631\u0629 \u0628\u0637\u0628\u064a\u0639\u062a\u0647\u0627\u060c \u0648\u0645\u062a\u0639\u062f\u0651\u062f\u0629 \u0627\u0644\u0645\u0635\u0627\u062f\u0631\u060c \u0648\u062a\u0633\u062a\u0646\u062f \u0625\u0644\u0649 \u0627\u0644\u062d\u0643\u0645<sup data-fn=\"e3766bd2-0bb5-4cfd-a6a8-187c59f27211\" class=\"fn\"><a href=\"#e3766bd2-0bb5-4cfd-a6a8-187c59f27211\" id=\"e3766bd2-0bb5-4cfd-a6a8-187c59f27211-link\">8<\/a><\/sup>. \u0648\u064a\u062a\u0637\u0644\u0651\u0628 \u0647\u0630\u0627 \u0646\u0648\u0639 \u0627\u0644\u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0639\u0628\u0631 \u0627\u0644\u0646\u0638\u0645 \u0648\u062a\u0648\u0644\u064a\u0641 \u0627\u0644\u0623\u062f\u0644\u0651\u0629<sup data-fn=\"28cab4c0-5bcd-4323-bd4a-8ed2b78f8c51\" class=\"fn\"><a href=\"#28cab4c0-5bcd-4323-bd4a-8ed2b78f8c51\" id=\"28cab4c0-5bcd-4323-bd4a-8ed2b78f8c51-link\">9<\/a><\/sup> \u0627\u0644\u0630\u064a \u0635\u064f\u0645\u0650\u0651\u0645\u064e\u062a \u0627\u0644\u0628\u0646\u0649 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u062a\u062d\u062f\u064a\u062f \u0644\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647 (\u0627\u0646\u0638\u0631 \u0627\u0644\u0634\u0651\u0643\u0644 1).<\/p>\n\n\n\n<figure class=\"wp-block-image alignwide size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1307\" height=\"717\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q3-2026_Preparing-for-a-Digital-Audit-Workforce_Fig1_AR.png\" alt=\"\" class=\"wp-image-44127\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q3-2026_Preparing-for-a-Digital-Audit-Workforce_Fig1_AR.png 1307w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q3-2026_Preparing-for-a-Digital-Audit-Workforce_Fig1_AR-300x165.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q3-2026_Preparing-for-a-Digital-Audit-Workforce_Fig1_AR-767x421.png 767w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q3-2026_Preparing-for-a-Digital-Audit-Workforce_Fig1_AR-1024x562.png 1024w\" sizes=\"auto, (max-width: 1307px) 100vw, 1307px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0634\u0643\u0644 1: \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0627\u0644\u062a\u0648\u0644\u064a\u062f\u064a \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0627\u0644\u0641\u0627\u0639\u0644: \u0628\u0646\u064a\u0629 \u0648\u0643\u064a\u0644 \u062a\u062f\u0642\u064a\u0642 \u064a\u0639\u0645\u0644 \u0628\u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u064a\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0648\u0627\u0644\u0630\u0627\u0643\u0631\u0629 \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a (SFAO)<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>3. \u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0627\u0644\u0645\u0628\u0643\u0631\u0629 \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0631\u0643\u0651\u0632 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0645\u0628\u0643\u0631 \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a \u0628\u0648\u0627\u0633\u0637\u0629 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0627\u0644\u0648\u0643\u064a\u0644 \u0639\u0644\u0649 \u0648\u0636\u0639\u064a\u0651\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u062a\u062c\u0631\u064a\u0628 \u0627\u0644\u0645\u062c\u0631\u0651\u062f. \u0648\u0643\u0627\u0646 \u0627\u0644\u0647\u062f\u0641 \u0641\u0647\u0645 \u0637\u0631\u064a\u0642\u0629 \u0623\u062f\u0627\u0621 \u0627\u0644\u0648\u0643\u0644\u0627\u0621 \u0639\u0646\u062f \u0627\u0644\u062a\u0637\u0628\u064a\u0642 \u0639\u0644\u0649 \u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629\u060c \u0623\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0627\u062a\u060c \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631\u060c \u0648\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u0648\u0647\u064a\u0643\u0644\u0629 \u0627\u0644\u0646\u062a\u0627\u0626\u062c. \u0648\u0647\u0646\u0627\u0643 \u062b\u0644\u0627\u062b\u0629 \u0645\u062d\u0627\u0648\u0631 \u0645\u0641\u064a\u062f\u0629 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0647\u064a \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0627\u062a\u060c \u0648\u0636\u0645\u0627\u0646 \u062c\u0648\u062f\u0629 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0648\u0643\u0644\u0627\u0621 \u0645\u062a\u0639\u062f\u0651\u062f\u064a\u0646 \u0641\u064a \u0645\u0633\u0627\u0631\u0627\u062a \u0639\u0645\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 (\u0627\u0646\u0638\u0631 \u0623\u064a\u0636\u0627\u064b \u0627\u0644\u0634\u0651\u0643\u0644 2).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>3.1 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0627\u0644\u0648\u0643\u064a\u0644 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0627\u062a<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0631\u0643\u0651\u0632 \u0646\u0645\u0648\u0630\u062c \u0623\u0648\u0644\u064a \u0623\u0648\u0644 \u0639\u0644\u0649 \u062f\u0639\u0645 \u0625\u0639\u062f\u0627\u062f \u0627\u062c\u062a\u0645\u0627\u0639 \u0645\u062a\u0627\u0628\u0639\u0629 \u0628\u0634\u0623\u0646 \u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0648\u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0625\u0639\u062f\u0627\u062f\u0627\u062a \u0648\u0643\u064a\u0644\u0629 \u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0642\u0627\u0639\u062f\u0629 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062d\u0627\u0644\u0629\u060c \u0642\u0627\u0645 \u0627\u0644\u0648\u0643\u064a\u0644 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0644\u0643\u0644\u0627 \u0627\u0644\u0645\u0635\u062f\u0631\u064a\u0646\u060c \u0648\u0642\u0627\u0631\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 \u0623\u062c\u0632\u0627\u0621 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0645\u0644\u0641 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0648\u062d\u062f\u0651\u062f \u0627\u0644\u062a\u0646\u0627\u0642\u0636\u0627\u062a\u060c \u0648\u0623\u0646\u062a\u062c 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width=\"1024\" height=\"570\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/10\/Fig-2-4-1024x570.png\" alt=\"\" class=\"wp-image-44440\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/10\/Fig-2-4-1024x570.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/10\/Fig-2-4-300x167.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/10\/Fig-2-4-768x428.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/10\/Fig-2-4.png 1287w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0634\u0643\u0644 2: \u062b\u0644\u0627\u062b\u0629 \u0645\u0633\u0627\u0631\u0627\u062a \u0639\u0645\u0644 \u062a\u062f\u0642\u064a\u0642\u064a\u0629 \u062a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u0648\u0643\u0644\u0627\u0621 \u0627\u0644\u0641\u0627\u0639\u0644\u064a\u0646 \u0648\u062a\u0634\u0645\u0644 \u0648\u0643\u0644\u0627\u0621 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0627\u0644\u0630\u064a\u0646 \u0635\u0645\u0645\u0647\u0645 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a (SFAO). \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a (SFAO)<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0632\u0627\u0629\u060c \u062c\u0631\u0649 \u0627\u062e\u062a\u0628\u0627\u0631 \u0648\u0643\u0644\u0627\u0621 \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a \u0639\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629. \u0648\u0644\u0627 \u062a\u0643\u0645\u0646 \u0642\u064a\u0645\u0629 \u0647\u0630\u0647 \u0627\u0644\u062a\u062c\u0627\u0631\u0628 \u0641\u064a \u0623\u064a \u0645\u062e\u0631\u062c \u0641\u0631\u062f\u064a \u0628\u0642\u062f\u0631 \u0645\u0627 \u062a\u0643\u0645\u0646 \u0641\u064a \u0627\u062a\u0651\u0633\u0627\u0639 \u0646\u0637\u0627\u0642 \u0627\u0644\u062a\u0639\u0631\u0651\u0636 \u0627\u0644\u0639\u0645\u0644\u064a \u0627\u0644\u0630\u064a \u062a\u0648\u0641\u0651\u0631\u0647 &#8211; \u0633\u0648\u0627\u0621 \u0644\u0628\u0646\u0627\u0621 \u0627\u0644\u0623\u0644\u0641\u0629 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629 \u0645\u0639 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0623\u0648 \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0648\u0627\u0636\u0639 \u0627\u0644\u062a\u064a \u062a\u0636\u064a\u0641 \u0641\u064a\u0647\u0627 \u0642\u064a\u0645\u0629 \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>4. \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\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<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u062b\u064a\u0631 \u0627\u0644\u062a\u062c\u0631\u0628\u0629 \u0627\u0644\u0645\u0648\u0635\u0648\u0641\u0629 \u0623\u0639\u0644\u0627\u0647 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u0649 \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 \u0623\u0646 \u064a\u062f\u0631\u0633\u0647\u0627 \u0642\u0628\u0644 \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0625\u0644\u0649 \u0645\u0645\u0627\u0631\u0633\u0629 \u0631\u0648\u062a\u064a\u0646\u064a\u0629. \u0648\u064a\u0642\u062f\u0651\u0645 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644 \u0645\u0646 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u062d\u0627\u0633\u0648\u0628 \u0625\u0644\u0649 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0627\u0644\u0648\u0643\u064a\u0644 \u0623\u0634\u0643\u0627\u0644\u0627\u064b \u062c\u062f\u064a\u062f\u0629 \u0645\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0641\u0646\u064a \u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a. \u0641\u0627\u0644\u0648\u0643\u0644\u0627\u0621 \u064a\u062c\u0645\u0639\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u0627\u0633\u062a\u0631\u062c\u0627\u0639 \u0648\u0627\u0644\u062a\u062d\u0642\u0651\u0642 \u0648\u0627\u0644\u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0648\u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629\u060c \u0648\u064a\u0634\u063a\u0644\u0648\u0646\u0647\u0627 \u0628\u062f\u0631\u062c\u0629 \u0645\u0646 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0644\u0645 \u062a\u0643\u0646 \u062a\u0645\u062a\u0644\u0643\u0647\u0627 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u0633\u0627\u0628\u0642\u0629. \u0648\u0647\u0646\u0627\u0643 \u062e\u0645\u0633\u0629 \u062a\u062d\u062f\u064a\u0627\u062a \u0645\u062a\u0631\u0627\u0628\u0637\u0629 \u0630\u0627\u062a \u0623\u0647\u0645\u064a\u0629 \u062e\u0627\u0635\u0651\u0629.<sup data-fn=\"d6ed4b87-2dc5-460f-9e5a-d2c73a20d280\" class=\"fn\"><a href=\"#d6ed4b87-2dc5-460f-9e5a-d2c73a20d280\" id=\"d6ed4b87-2dc5-460f-9e5a-d2c73a20d280-link\">11<\/a><\/sup><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u062c\u0648\u062f\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a:<\/strong> \u062a\u0639\u062a\u0645\u062f \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a \u0627\u0644\u0645\u0648\u062b\u0648\u0642\u0629 \u0639\u0644\u0649 \u0645\u062f\u062e\u0644\u0627\u062a \u0645\u0648\u062b\u0648\u0642\u0629. \u0644\u0630\u0644\u0643 \u062a\u062d\u062a\u0627\u062c \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0625\u0644\u0649 \u0628\u064a\u0627\u0646\u0627\u062a \u0643\u0627\u0645\u0644\u0629 \u0648\u0645\u062a\u0651\u0633\u0642\u0629 \u0648\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0642\u0631\u0627\u0621\u0629 \u0622\u0644\u064a\u0627\u064b \u0642\u0628\u0644 \u0623\u0646 \u064a\u0635\u0628\u062d \u0645\u0646 \u0627\u0644\u0645\u0645\u0643\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0648\u0643\u064a\u0644\u0629 \u0628\u0635\u0648\u0631\u0629 \u0645\u062c\u062f\u064a\u0629.<sup data-fn=\"bb6ea267-5622-4adb-8288-81efa6d28d28\" class=\"fn\"><a href=\"#bb6ea267-5622-4adb-8288-81efa6d28d28\" id=\"bb6ea267-5622-4adb-8288-81efa6d28d28-link\">12<\/a><\/sup><\/li>\n\n\n\n<li><strong>\u0627\u0644\u062a\u062a\u0628\u0651\u0639 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629:<\/strong> \u064a\u062c\u0628 \u0623\u0646 \u062a\u0628\u0642\u0649 \u0623\u062f\u0644\u0651\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u062a\u0628\u0651\u0639\u060c \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u064a\u062a\u0637\u0644\u0651\u0628 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0627\u062a\u060c \u0648\u0625\u0635\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0646\u0645\u0627\u0630\u062c\u060c \u0648\u0627\u0633\u062a\u062f\u0639\u0627\u0621\u0627\u062a \u0627\u0644\u0623\u062f\u0648\u0627\u062a\u060c \u0648\u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0645\u0633\u062a\u0631\u062f\u0651\u0629\u060c \u0648\u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a \u0627\u0644\u0648\u0633\u064a\u0637\u0629\u060c \u0648\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0628\u0634\u0631\u064a\u0629.<sup data-fn=\"b5fbd7e5-f16d-4b78-bf60-6b6921af9336\" class=\"fn\"><a href=\"#b5fbd7e5-f16d-4b78-bf60-6b6921af9336\" id=\"b5fbd7e5-f16d-4b78-bf60-6b6921af9336-link\">13<\/a><\/sup> <sup data-fn=\"a29a4f7d-7f55-4bee-b4ab-da17e7596310\" class=\"fn\"><a href=\"#a29a4f7d-7f55-4bee-b4ab-da17e7596310\" id=\"a29a4f7d-7f55-4bee-b4ab-da17e7596310-link\">14<\/a><\/sup> <sup data-fn=\"f151f0ac-4619-415a-a0d3-a18cd9aeaf6c\" class=\"fn\"><a href=\"#f151f0ac-4619-415a-a0d3-a18cd9aeaf6c\" id=\"f151f0ac-4619-415a-a0d3-a18cd9aeaf6c-link\">15<\/a><\/sup> <sup data-fn=\"64cbde60-2e4b-46e5-9adc-710e9e6406d8\" class=\"fn\"><a href=\"#64cbde60-2e4b-46e5-9adc-710e9e6406d8\" id=\"64cbde60-2e4b-46e5-9adc-710e9e6406d8-link\">16<\/a><\/sup> <sup data-fn=\"fc7631b8-08e1-4e61-882a-af54b377c37c\" class=\"fn\"><a href=\"#fc7631b8-08e1-4e61-882a-af54b377c37c\" id=\"fc7631b8-08e1-4e61-882a-af54b377c37c-link\">17<\/a><\/sup>. &nbsp;&nbsp;&nbsp;&nbsp;<\/li>\n\n\n\n<li><strong>\u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a:<\/strong> \u0633\u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0623\u0644\u0627 \u064a\u062a\u0639\u0644\u0651\u0645\u0648\u0627 \u0643\u064a\u0641\u064a\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0648\u0643\u064a\u0644\u0629 \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u0623\u064a\u0636\u0627\u064b \u0643\u064a\u0641\u064a\u0629 \u062a\u0641\u0648\u064a\u0636 \u0627\u0644\u0645\u0647\u0627\u0645 \u0644\u0647\u0627\u060c \u0648\u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0645\u062e\u0631\u062c\u0627\u062a\u0647\u0627\u060c \u0648\u062a\u0646\u0633\u064a\u0642 \u0645\u0633\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u062a\u064a \u064a\u062f\u0639\u0645\u0647\u0627 \u0627\u0644\u0648\u0643\u0644\u0627\u0621.<sup data-fn=\"0cbf60d5-562a-4197-a2cb-228eb152e8b7\" class=\"fn\"><a href=\"#0cbf60d5-562a-4197-a2cb-228eb152e8b7\" id=\"0cbf60d5-562a-4197-a2cb-228eb152e8b7-link\">18<\/a><\/sup>&nbsp;<sup data-fn=\"202a69e0-0c5b-4139-b6a1-565965aa00ca\" class=\"fn\"><a href=\"#202a69e0-0c5b-4139-b6a1-565965aa00ca\" id=\"202a69e0-0c5b-4139-b6a1-565965aa00ca-link\">19<\/a><\/sup><\/li>\n\n\n\n<li><strong>\u0627\u0644\u062c\u0627\u0647\u0632\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629:<\/strong> \u064a\u062a\u0637\u0644\u0651\u0628 \u0627\u0644\u0646\u0634\u0631 \u0627\u0644\u0641\u0639\u0651\u0627\u0644 \u0645\u0627 \u0647\u0648 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0645\u062c\u0631\u0651\u062f \u062a\u062c\u0631\u0628\u0629 \u0641\u0646\u064a\u0629. \u0641\u0647\u0648 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629\u060c \u0648\u062a\u0631\u062a\u064a\u0628\u0627\u062a \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0648\u0627\u0644\u062e\u0628\u0631\u0629 \u0627\u0644\u0645\u062a\u062e\u0635\u0651\u0635\u0629\u060c \u0648\u0623\u0637\u0631 \u0627\u0644\u062d\u0648\u0643\u0645\u0629\u060c \u0648\u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645.<sup data-fn=\"7912492f-9071-45a2-88c6-c0e15caa11b2\" class=\"fn\"><a href=\"#7912492f-9071-45a2-88c6-c0e15caa11b2\" id=\"7912492f-9071-45a2-88c6-c0e15caa11b2-link\">20<\/a><\/sup><\/li>\n\n\n\n<li><strong>\u0627\u0644\u062a\u062d\u064a\u0651\u0632 \u0648\u0627\u0644\u062d\u064a\u0627\u062f\u064a\u0651\u0629:<\/strong> \u0628\u0645\u0627 \u0623\u0646\u064e\u0651 \u0646\u0638\u0645 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0642\u062f \u062a\u0639\u0643\u0633 \u062a\u0634\u0648\u0651\u0647\u0627\u062a \u0641\u064a \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u060c \u0623\u0648 \u0645\u0648\u0627\u062f \u0627\u0644\u0645\u0635\u062f\u0631\u060c \u0623\u0648 \u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0635\u0645\u064a\u0645\u060c \u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u0649 \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 \u0623\u0646 \u062a\u0636\u0645\u0646 \u0627\u0644\u062a\u062d\u0642\u0651\u0642 \u0627\u0644\u0628\u0634\u0631\u064a \u0648\u0627\u0644\u0634\u0643\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0641\u064a \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u064a\u062f\u0639\u0645\u0647\u0627 \u0627\u0644\u0648\u0643\u064a\u0644.<br><sup data-fn=\"4fd298a1-dcff-4c08-aa90-e30220c5af35\" class=\"fn\"><a href=\"#4fd298a1-dcff-4c08-aa90-e30220c5af35\" id=\"4fd298a1-dcff-4c08-aa90-e30220c5af35-link\">21<\/a><\/sup>\u00a0<sup data-fn=\"19f60c8f-e991-4fd3-8841-b6cda06f785c\" class=\"fn\"><a href=\"#19f60c8f-e991-4fd3-8841-b6cda06f785c\" id=\"19f60c8f-e991-4fd3-8841-b6cda06f785c-link\">22<\/a><\/sup><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0625\u0630\u0627 \u0646\u0638\u0631\u0646\u0627 \u0625\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0645\u062c\u062a\u0645\u0639\u0629\u060c \u0641\u0625\u0646\u0651\u0647\u0627 \u0644\u0627 \u062a\u0639\u0627\u0631\u0636 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a\u060c \u0628\u0644 \u062a\u062f\u0639\u0648 \u0625\u0644\u0649 \u062a\u0646\u0641\u064a\u0630\u0647 \u0628\u0639\u0646\u0627\u064a\u0629 \u0648\u0628\u0634\u0643\u0644 \u0645\u062f\u0631\u0648\u0633 &#8211; \u0648\u0647\u0648 \u062a\u0646\u0641\u064a\u0630 \u064a\u062a\u0651\u0641\u0642 \u0645\u0639 \u0627\u062e\u062a\u0635\u0627\u0635 \u0627\u0644\u062c\u0647\u0627\u0632\u060c \u0648\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062d\u0648\u0643\u0645\u0629\u060c \u0648\u0627\u0644\u0638\u0651\u0631\u0648\u0641 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>5. \u0627\u0644\u062a\u0637\u0644\u0651\u0639 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644: \u0645\u0643\u0627\u0646 \u0627\u062a\u0651\u062c\u0627\u0647 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623\u0634\u0627\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0636\u0645\u0627\u0646 \u0641\u064a \u0645\u0644\u0627\u062d\u0638\u062a\u0647 \u0641\u064a \u0639\u0627\u0645 2016 \u0628\u0634\u0623\u0646 \u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u0623\u0646\u064e\u0651 &#8220;\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0645 \u062a\u0645\u062a \u0628\u0639\u062f\u060c \u0648\u0644\u0643\u0646\u0651 \u064a\u062a\u0639\u064a\u0651\u0646 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u062a\u0643\u064a\u0651\u0641 \u0645\u0639 \u0627\u0644\u0639\u0635\u0631 \u0627\u0644\u0631\u0642\u0645\u064a&#8221;. \u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \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\u060c \u064a\u0636\u0641\u064a \u0635\u0639\u0648\u062f \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0627\u0644\u0648\u0643\u064a\u0644 \u0639\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0623\u0647\u0645\u064a\u0629 \u0639\u0645\u0644\u064a\u0651\u0629 \u0645\u062a\u062c\u062f\u0651\u062f\u0629. \u0648\u062a\u0646\u0634\u0623 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u0646\u064f\u0648\u0642\u0650\u0634\u064e\u062a \u0623\u0639\u0644\u0627\u0647 \u0636\u0645\u0646 \u0628\u0646\u064a\u0629 \u0644\u0627 \u062a\u0632\u0627\u0644 \u0641\u064a \u062d\u062f\u0651 \u0630\u0627\u062a\u0647\u0627 \u0641\u064a \u062a\u0637\u0648\u0651\u0631\u060c \u0648\u0633\u062a\u062d\u062f\u0651\u062f \u062b\u0644\u0627\u062b\u0629 \u0627\u062a\u0651\u062c\u0627\u0647\u0627\u062a \u062a\u062a\u0634\u0643\u0651\u0644 \u062e\u0644\u0627\u0644 \u0639\u0627\u0645 2026 \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f (\u0627\u0646\u0638\u0631 \u0623\u064a\u0636\u0627 \u0627\u0644\u0634\u0651\u0643\u0644 3).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>5.1 \u062a\u062e\u0635\u0635 \u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0648\u0643\u064a\u0644<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u0627 \u062a\u0632\u0627\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0646\u0634\u0631 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0627\u0644\u0648\u0643\u064a\u0644 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u062a\u0639\u062a\u0645\u062f \u063a\u0627\u0644\u0628\u0627\u064b \u0639\u0644\u0649 \u0648\u0643\u064a\u0644 \u0648\u0627\u062d\u062f\u060c \u0648\u0644\u0643\u0646\u0651 \u0645\u0646 \u0627\u0644\u0645\u0631\u062c\u0651\u062d \u0623\u0646 \u062a\u0643\u0648\u0646 \u0627\u0644\u062e\u0637\u0648\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0647\u064a \u0627\u0644\u062a\u062e\u0635\u0651\u0635 \u0627\u0644\u0623\u0643\u0628\u0631 \u0641\u064a \u0627\u0644\u0645\u0647\u0627\u0645. \u0648\u064a\u0645\u0643\u0646 \u0644\u0644\u0648\u0643\u0644\u0627\u0621 \u0627\u0644\u0645\u062e\u0635\u0651\u0635\u064a\u0646 \u0644\u0644\u0627\u0633\u062a\u062e\u0631\u0627\u062c \u0648\u0627\u0644\u062a\u062d\u0642\u0651\u0642 \u0645\u0646 \u0627\u0644\u0635\u0651\u062d\u0629 \u0648\u0645\u0642\u0627\u0631\u0646\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0648\u0627\u0644\u0635\u0651\u064a\u0627\u063a\u0629 \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u062a\u0642\u0633\u064a\u0645 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0639\u0642\u0651\u062f\u0629 \u0625\u0644\u0649 \u062e\u0637\u0648\u0627\u062a \u0623\u0643\u062b\u0631 \u0648\u0636\u0648\u062d\u0627\u064b \u0648\u0642\u0627\u0628\u0644\u064a\u0629 \u0644\u0644\u062d\u0648\u0643\u0645\u0629. \u0648\u0627\u0644\u062f\u0631\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \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 \u0647\u0648 \u0623\u0646\u064e\u0651\u0647 \u064a\u0645\u0643\u0646 \u0623\u0644\u0627 \u064a\u062d\u0633\u0651\u0646 \u0627\u0644\u062a\u062e\u0635\u0651\u0635 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0641\u0646\u064a \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u0623\u064a\u0636\u0627\u064b \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0628\u0634\u0631\u064a\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>5.2 \u062a\u0648\u062c\u064a\u0647 \u0645\u0647\u0645\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0648\u0643\u064a\u0644<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0647\u0646\u0627\u0643 \u0627\u062a\u0651\u062c\u0627\u0647 \u062b\u0627\u0646\u064d \u064a\u062a\u0645\u062b\u0651\u0644 \u0641\u064a \u062a\u0648\u062c\u064a\u0647 \u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0625\u0644\u0649 \u0648\u0643\u064a\u0644 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0627\u0644\u0623\u0643\u062b\u0631 \u0645\u0644\u0627\u0621\u0645\u0629. \u0648\u0642\u062f \u064a\u062a\u0637\u0644\u0651\u0628 \u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0627\u0644\u0645\u0639\u0642\u0651\u062f \u0646\u0645\u0627\u0630\u062c \u0623\u0643\u062b\u0631 \u0642\u062f\u0631\u0629\u060c \u0641\u064a \u062d\u064a\u0646 \u0642\u062f \u064a\u062c\u0631\u064a \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0623\u0648 \u0627\u0644\u062a\u0635\u0646\u064a\u0641 \u0623\u0648 \u0627\u0644\u062a\u0631\u062c\u0645\u0629 \u0623\u0648 \u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0628\u0648\u0627\u0633\u0637\u0629 \u0646\u0645\u0627\u0630\u062c \u0623\u0635\u063a\u0631 \u0623\u0648 \u0623\u0643\u062b\u0631 \u062a\u062e\u0635\u0651\u0635\u0627\u064b. \u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u062c\u0647\u0632\u0629\u060c \u0641\u0625\u0646\u064e\u0651 \u0627\u0644\u062f\u0631\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f \u0647\u0648 \u0623\u0646\u064e\u0651 \u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0645\u0647\u0627\u0645 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062d\u0648\u0651\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0648\u0633\u064a\u0627\u062f\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u062a\u0646\u0648\u064a\u0639 \u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646 \u0625\u0644\u0649 \u062e\u064a\u0627\u0631\u0627\u062a \u0628\u0646\u064a\u0648\u064a\u0651\u0629 \u0645\u062a\u0639\u0645\u0651\u062f\u0629.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><strong>5.3 \u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0648\u0643\u064a\u0644<\/strong><\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0634\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u062a\u062d\u0648\u0651\u0644\u0627\u062a \u0627\u0644\u0628\u0646\u064a\u0648\u064a\u0651\u0629 \u0625\u0644\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u064a\u0639\u0645\u0644 \u0641\u064a\u0647\u0627 \u0627\u0644\u0628\u0634\u0631 \u0648\u0627\u0644\u0648\u0643\u0644\u0627\u0621 \u0641\u064a \u062a\u0639\u0627\u0648\u0646 \u0645\u0646\u0638\u0651\u0645. \u0648\u0642\u062f \u064a\u062f\u0639\u0645 \u0627\u0644\u0648\u0643\u0644\u0627\u0621 \u0628\u0634\u0643\u0644 \u0645\u062a\u0632\u0627\u064a\u062f \u062c\u0645\u0639 \u0627\u0644\u0623\u062f\u0644\u0651\u0629 \u0648\u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0627\u062a \u0627\u0644\u0642\u064a\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0635\u0651\u064a\u0627\u063a\u0629 \u0627\u0644\u0623\u0648\u0644\u064a\u0629\u060c \u0641\u064a \u062d\u064a\u0646 \u064a\u0631\u0643\u0651\u0632 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0647\u062f\u0627\u0641 \u0648\u0627\u0644\u062a\u062d\u0642\u0651\u0642 \u0645\u0646 \u0627\u0644\u0635\u062d\u0629 \u0648\u0627\u0644\u062d\u0648\u0627\u0631 \u0645\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0648\u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u0647\u0646\u064a. \u0648\u0627\u0644\u062f\u0631\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0647\u0648 \u0623\u0646\u064e\u0651 \u0627\u0644\u0633\u0651\u0624\u0627\u0644 \u0627\u0644\u0645\u0631\u0643\u0632\u064a \u0644\u064a\u0633 \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0642\u062f \u064a\u062d\u0644 \u0645\u0643\u0627\u0646 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646\u060c \u0628\u0644 \u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u062a\u062e\u062f\u0645\u0647 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0628\u0634\u0643\u0644 \u0645\u0633\u0624\u0648\u0644 \u0648\u0648\u0641\u0642\u0627\u064b \u0644\u0634\u0631\u0648\u0637\u0647\u0645 \u0627\u0644\u062e\u0627\u0635\u0629.<sup data-fn=\"d976c848-2bcb-4377-9316-b848fa5f4594\" class=\"fn\"><a href=\"#d976c848-2bcb-4377-9316-b848fa5f4594\" id=\"d976c848-2bcb-4377-9316-b848fa5f4594-link\">23<\/a><\/sup><\/p>\n\n\n\n<figure class=\"wp-block-image alignwide size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"543\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/10\/Fig-3-1-1024x543.png\" alt=\"\" class=\"wp-image-44465\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/10\/Fig-3-1-1024x543.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/10\/Fig-3-1-300x159.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/10\/Fig-3-1-768x407.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/10\/Fig-3-1.png 1297w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0634\u0643\u0644 3: \u062b\u0644\u0627\u062b\u0629 \u0627\u062a\u062c\u0627\u0647\u0627\u062a \u062a\u062d\u062f\u062f \u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0627\u0644\u0648\u0643\u0627\u0644\u064a \u0641\u064a \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0644\u064a\u0627. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a (SFAO)<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0634\u064a\u0631 \u0647\u0630\u0647 \u0627\u0644\u0627\u062a\u0651\u062c\u0627\u0647\u0627\u062a \u0645\u062c\u062a\u0645\u0639\u0629 \u0625\u0644\u0649 \u0623\u0646\u064e\u0651 \u0645\u0633\u062a\u0642\u0628\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0646 \u064a\u062a\u062d\u062f\u0651\u062f \u0628\u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646\u060c \u0628\u0644 \u0628\u0625\u0639\u0627\u062f\u0629 \u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u064a\u0639\u0645\u0644 \u0628\u0647\u0627 \u0647\u0624\u0644\u0627\u0621 \u0648\u0627\u0644\u0648\u0643\u0644\u0627\u0621 \u0645\u0639\u0627\u064b. \u0648\u0627\u0644\u0633\u0651\u0624\u0627\u0644 \u0630\u0648 \u0627\u0644\u0635\u0644\u0629 \u0644\u0643\u0644 \u062c\u0647\u0627\u0632 \u0647\u0648 \u0623\u064a\u0646 \u064a\u062e\u062a\u0627\u0631 \u0648\u0636\u0639 \u0646\u0641\u0633\u0647 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0645\u0633\u0627\u0631.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>6. \u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0646\u062a\u0642\u0644 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0633\u0631\u064a\u0639\u0627\u064b \u0645\u0646 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0623\u0648\u0644\u064a \u0627\u0644\u0628\u062d\u062b\u064a \u0625\u0644\u0649 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a\u0629. \u0648\u0623\u0633\u0641\u0631\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u0628 \u0627\u0644\u0645\u0628\u0643\u0631\u0629 \u0627\u0644\u062a\u064a \u0623\u062c\u0631\u0627\u0647\u0627 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a \u0639\u0646 \u062b\u0644\u0627\u062b\u0629 \u062f\u0631\u0648\u0633 \u0630\u0627\u062a \u0635\u0644\u0629 \u0623\u0648\u0633\u0639 \u0646\u0637\u0627\u0642\u0627\u064b: \u0625\u0646\u064e\u0651 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0647\u064a \u0627\u0644\u0645\u0633\u0627\u0631 \u0627\u0644\u0648\u062d\u064a\u062f \u0627\u0644\u0645\u0648\u062b\u0648\u0642 \u0625\u0644\u0649 \u0627\u0644\u0641\u0647\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u061b \u0648\u0625\u0646\u064e\u0651 \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0627\u0644\u0645\u062d\u062f\u0651\u062f\u0629 \u0627\u0644\u0646\u0637\u0627\u0642 \u0628\u0635\u0648\u0631\u0629 \u062c\u064a\u0651\u062f\u0629 \u062a\u0634\u0643\u0651\u0644 \u0646\u0642\u0637\u0629 \u062f\u062e\u0648\u0644 \u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062a\u0637\u0628\u064a\u0642 \u0648\u062a\u0643\u0645\u0646 \u0642\u064a\u0645\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u062e\u0631\u062c \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0623\u0642\u0644 \u0645\u0646 \u0623\u0647\u0645\u064a\u062a\u0647\u0627 \u0641\u064a \u0627\u0644\u0623\u0644\u0641\u0629 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u0646\u064a\u0647\u0627\u061b \u0648\u0628\u0645\u0627 \u0623\u0646\u064e\u0651 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0641\u0631\u0636\u0647\u0627 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a &#8211; \u0628\u0634\u0623\u0646 \u0627\u0644\u062a\u062a\u0628\u0651\u0639\u060c \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a\u060c \u0648\u0627\u0644\u0625\u0634\u0631\u0627\u0641 &#8211; \u0645\u0634\u062a\u0631\u0643\u0629 \u0628\u064a\u0646 \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\u060c \u0641\u0625\u0646\u064e\u0651 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647\u0627 \u0628\u0645\u0639\u0632\u0644 \u0639\u0646 \u0628\u0639\u0636\u0647\u0627 \u0627\u0644\u0628\u0639\u0636 \u063a\u064a\u0631 \u0641\u0639\u0651\u0627\u0644 (\u0627\u0646\u0638\u0631 \u0627\u0644\u0634\u0651\u0643\u0644 4).<\/p>\n\n\n\n<figure class=\"wp-block-image alignwide size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1152\" height=\"259\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q3-2026_Preparing-for-a-Digital-Audit-Workforce_Fig4_AR-1.png\" alt=\"\" class=\"wp-image-44152\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q3-2026_Preparing-for-a-Digital-Audit-Workforce_Fig4_AR-1.png 1152w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q3-2026_Preparing-for-a-Digital-Audit-Workforce_Fig4_AR-1-300x67.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q3-2026_Preparing-for-a-Digital-Audit-Workforce_Fig4_AR-1-765x172.png 765w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q3-2026_Preparing-for-a-Digital-Audit-Workforce_Fig4_AR-1-1024x230.png 1024w\" sizes=\"auto, (max-width: 1152px) 100vw, 1152px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0634\u0643\u0644 4: \u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0633\u0624\u0648\u0644 \u0644\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0627\u0644\u0648\u0643\u0627\u0644\u064a \u0641\u064a \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0644\u064a\u0627. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a (SFAO)<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u062a\u0628\u0646\u0651\u0649 \u0647\u0630\u0647 \u0627\u0644\u0646\u0642\u0637\u0629 \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0628\u0646\u064a\u0648\u064a\u0651\u0629. \u0648\u0645\u0646 \u0634\u0623\u0646 \u0627\u0633\u062a\u062d\u062f\u0627\u062b \u0645\u0646\u062a\u062f\u0649 \u0645\u062e\u0635\u0651\u0635 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0623\u0646 \u064a\u0639\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u062a\u0639\u062c\u064a\u0644 \u0628\u0645\u0646\u062d\u0646\u0649 \u0627\u0644\u062a\u0639\u0644\u0651\u0645 \u0627\u0644\u062c\u0645\u0627\u0639\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0623\u0639\u0636\u0627\u0621 \u0628\u0634\u0643\u0644 \u0623\u0643\u062b\u0631 \u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0645\u0646 \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u0645\u0639\u0632\u0648\u0644\u0629 \u0627\u0644\u0645\u0648\u0627\u0632\u064a\u0629. \u0648\u062b\u0645\u0651\u0629 \u0641\u0631\u0635\u0629 \u0633\u0627\u0646\u062d\u0629 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0631\u0627\u0647\u0646 \u0644\u062a\u0634\u0643\u064a\u0644 \u062f\u0648\u0631 \u0647\u0630\u0647 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u062f\u0627\u062e\u0644 \u0627\u0644\u0645\u0647\u0646\u0629 \u0630\u0627\u062a\u0647\u0627\u060c \u0648\u0627\u0644\u0639\u0645\u0644 \u0648\u0641\u0642\u0627\u064b \u0644\u0647\u0627 \u0647\u0648 \u0645\u0633\u0623\u0644\u0629 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0645\u0624\u0633\u0651\u0633\u064a\u0629.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u0627\u0644\u062d\u0648\u0627\u0634\u064a<\/h2>\n\n\n<ol class=\"wp-block-footnotes\"><li id=\"163591d2-4a92-4666-ae91-3ae0ecfef570\">Maurer, M. (2026). &#8220;In This Critical Part of Audits, the Accountant&#8217;s Role Is Shrinking Fast.&#8221; Wall Street Journal, April 2026. https:\/\/www.wsj.com\/cfo-journal\/in-this-critical-part-of-audits-the-accountants-role-is-shrinking-fast-69c7f2bc. <a href=\"#163591d2-4a92-4666-ae91-3ae0ecfef570-link\" aria-label=\"Jump to footnote reference 1\">\u21a9\ufe0e<\/a><\/li><li id=\"0b62f051-8647-4458-a15d-4ff4b4660df1\">Russell, S., &amp; Norvig, P. (2021). Artificial Intelligence: A Modern Approach (Global Edition). Pearson Higher Education. <a href=\"#0b62f051-8647-4458-a15d-4ff4b4660df1-link\" aria-label=\"Jump to footnote reference 2\">\u21a9\ufe0e<\/a><\/li><li id=\"ef60ef18-31cb-44c6-aed7-93c0f9606a3a\">\u0634\u0631\u0643\u0629 \u0625\u0646\u0641\u064a\u062f\u064a\u0627. (2025). \u0648\u0643\u0644\u0627\u0621 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a. \u0645\u0633\u0631\u062f \u0634\u0631\u0643\u0629 \u0625\u0646\u0641\u064a\u062f\u064a\u0627. \u0623\u064f\u062c\u0631\u064a \u0627\u0644\u0628\u062d\u062b \u0628\u062a\u0627\u0631\u064a\u062e 24 \u0646\u0648\u0641\u0645\u0628\u0631\/\u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 2025 \u0641\u064a https:\/\/www.nvidia.com\/en-us\/glossary\/ai-agents\/. <a href=\"#ef60ef18-31cb-44c6-aed7-93c0f9606a3a-link\" aria-label=\"Jump to footnote reference 3\">\u21a9\ufe0e<\/a><\/li><li id=\"c094e45f-7eaf-41ad-ae6b-d92b84b8c780\">Masterman, T., Besen, S., Sawtell, M., &amp; Chao, A. (2024). The Landscape of Emerging AI Agent Architectures for Reasoning, Planning, and Tool Calling: A Survey. arXiv preprint arXiv:2404.11584. <a href=\"#c094e45f-7eaf-41ad-ae6b-d92b84b8c780-link\" aria-label=\"Jump to footnote reference 4\">\u21a9\ufe0e<\/a><\/li><li id=\"f2230962-9551-4741-82d2-a705420b91a3\">Wei, J., Bosma, M., Zhao, V. Y., Guu, K., Yu, A. W., Lester, B., &amp; Le, Q. V. (2021). Fine-tuned Language Models Are Zero-Shot Learners. arXiv preprint arXiv:2109.01652. <a href=\"#f2230962-9551-4741-82d2-a705420b91a3-link\" aria-label=\"Jump to footnote reference 5\">\u21a9\ufe0e<\/a><\/li><li id=\"cc4718e7-74e8-4d64-b6ae-5ff49a778c98\">Lewis, P., Perez, E., Piktus, A., Petroni, F., Karpukhin, V., Goyal, N., K\u00fcttler, H., Lewis, M., Yih, W., Rockt\u00e4schel, T., et al. (2020). Retrieval-Augmented Generation for Knowledge-Intensive NLP Tasks. Advances in Neural Information Processing Systems, 33, 9459\u20139474. <a href=\"#cc4718e7-74e8-4d64-b6ae-5ff49a778c98-link\" aria-label=\"Jump to footnote reference 6\">\u21a9\ufe0e<\/a><\/li><li id=\"8c8f9090-1340-4d79-9f7b-70cef4606cbf\">Huang, X., Liu, W., Chen, X., Wang, X., Wang, H., Lian, D., &amp; Chen, E. (2024). Understanding the Planning of LLM Agents: A Survey. arXiv preprint arXiv:2402.02716. <a href=\"#8c8f9090-1340-4d79-9f7b-70cef4606cbf-link\" aria-label=\"Jump to footnote reference 7\">\u21a9\ufe0e<\/a><\/li><li id=\"e3766bd2-0bb5-4cfd-a6a8-187c59f27211\">\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\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 300: \u0645\u0628\u0627\u062f\u0626 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627. <a href=\"#e3766bd2-0bb5-4cfd-a6a8-187c59f27211-link\" aria-label=\"Jump to footnote reference 8\">\u21a9\ufe0e<\/a><\/li><li id=\"28cab4c0-5bcd-4323-bd4a-8ed2b78f8c51\">\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\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 3000: \u0645\u0639\u064a\u0627\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627. <a href=\"#28cab4c0-5bcd-4323-bd4a-8ed2b78f8c51-link\" aria-label=\"Jump to footnote reference 9\">\u21a9\ufe0e<\/a><\/li><li id=\"dc914390-5aa4-4a97-96ba-90c40a1fcb0d\">\u00a0\u0627\u0646\u0638\u0631 \u0623\u064a\u0636\u0627\u064b: Schreyer, Marco and Gu, Hanchi and Moffitt, Kevin and Vasarhelyi, Miklos A., Artificial Intelligence Agentic Auditing\u00a0<br>\u00a0(25 \u064a\u0648\u0644\u064a\u0648\/\u062a\u0645\u0648\u0632 2024). \u0645\u062a\u0648\u0641\u0631 \u0639\u0644\u0649 \u0634\u0628\u0643\u0629 \u0623\u0628\u062d\u0627\u062b \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 SSRN: https:\/\/ssrn.com\/abstract=4909147 <a href=\"#dc914390-5aa4-4a97-96ba-90c40a1fcb0d-link\" aria-label=\"Jump to footnote reference 10\">\u21a9\ufe0e<\/a><\/li><li id=\"d6ed4b87-2dc5-460f-9e5a-d2c73a20d280\">Willig, O., &amp; Schreyer, M. (2026). Building a Future Digital Audit Workforce. Expert Focus, (4). https:\/\/expertsuisse.ch\/de\/bibliothek\/1097498\/ef-2026-04-gesamtausgabe. <a href=\"#d6ed4b87-2dc5-460f-9e5a-d2c73a20d280-link\" aria-label=\"Jump to footnote reference 11\">\u21a9\ufe0e<\/a><\/li><li id=\"bb6ea267-5622-4adb-8288-81efa6d28d28\">\u00a0KPMG. (2025). 6 Key Challenges of Auditing AI \u2014 and How to Approach Them \u0645\u0627\u064a\u0648\/\u0623\u064a\u0627\u0631 2025. .<br>\u0623\u064f\u062c\u0631\u064a \u0627\u0644\u0628\u062d\u062b \u0628\u062a\u0627\u0631\u064a\u062e 16 \u062f\u064a\u0633\u0645\u0628\u0631\/\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0648\u0644 2025 \u0641\u064a :<br>https:\/\/kpmg.com\/sg\/en\/insights\/ai-and-innovation\/ai-in-internal-audit\/download-guide.html. <a href=\"#bb6ea267-5622-4adb-8288-81efa6d28d28-link\" aria-label=\"Jump to footnote reference 12\">\u21a9\ufe0e<\/a><\/li><li id=\"b5fbd7e5-f16d-4b78-bf60-6b6921af9336\">\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\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 100: \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0651\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627. <a href=\"#b5fbd7e5-f16d-4b78-bf60-6b6921af9336-link\" aria-label=\"Jump to footnote reference 13\">\u21a9\ufe0e<\/a><\/li><li id=\"a29a4f7d-7f55-4bee-b4ab-da17e7596310\">\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\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 300: \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627. <a href=\"#a29a4f7d-7f55-4bee-b4ab-da17e7596310-link\" aria-label=\"Jump to footnote reference 14\">\u21a9\ufe0e<\/a><\/li><li id=\"f151f0ac-4619-415a-a0d3-a18cd9aeaf6c\">\u00a0Reavis, J. (2026, January 28). Leveling Up Autonomy in Agentic AI. Cloud Security Alliance Blog.\u00a0<br>\u0623\u064f\u062c\u0631\u064a \u0627\u0644\u0628\u062d\u062b \u0628\u062a\u0627\u0631\u064a\u062e 9 \u0641\u0628\u0631\u0627\u064a\u0631\/\u0634\u0628\u0627\u0637 2026\u060c \u0641\u064a https:\/\/cloudsecurityalliance.org\/blog\/2026\/01\/28\/levels-of-autonomy. <a href=\"#f151f0ac-4619-415a-a0d3-a18cd9aeaf6c-link\" aria-label=\"Jump to footnote reference 15\">\u21a9\ufe0e<\/a><\/li><li id=\"64cbde60-2e4b-46e5-9adc-710e9e6406d8\">Meijer, E. (2026). Guardians of the Agents. Communications of the ACM, 69(1), 46\u201352. https:\/\/doi.org\/10.1145\/3777544. <a href=\"#64cbde60-2e4b-46e5-9adc-710e9e6406d8-link\" aria-label=\"Jump to footnote reference 16\">\u21a9\ufe0e<\/a><\/li><li id=\"fc7631b8-08e1-4e61-882a-af54b377c37c\">\u00a0Chakraborti, T., Sreedharan, S., Kulkarni, A., &amp; Kambhampati, S. (2019). Explicability? Legibility? Predictability? Transparency? Privacy? Security? The Emerging Landscape of Interpretable Agent Behavior. Proceedings of the International Conference on Automated Planning and Scheduling, 29, 86\u201396. <a href=\"#fc7631b8-08e1-4e61-882a-af54b377c37c-link\" aria-label=\"Jump to footnote reference 17\">\u21a9\ufe0e<\/a><\/li><li id=\"0cbf60d5-562a-4197-a2cb-228eb152e8b7\">\u00a0Kokina, J., Blanchette, S., Davenport, T. H., &amp; Pachamanova, D. (2025). Challenges and Opportunities for Artificial Intelligence in Auditing: Evidence from the Field. International Journal of Accounting Information Systems, 56, 100734. <a href=\"#0cbf60d5-562a-4197-a2cb-228eb152e8b7-link\" aria-label=\"Jump to footnote reference 18\">\u21a9\ufe0e<\/a><\/li><li id=\"202a69e0-0c5b-4139-b6a1-565965aa00ca\">\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\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 150: \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u062f\u0642\u0642. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627. <a href=\"#202a69e0-0c5b-4139-b6a1-565965aa00ca-link\" aria-label=\"Jump to footnote reference 19\">\u21a9\ufe0e<\/a><\/li><li id=\"7912492f-9071-45a2-88c6-c0e15caa11b2\">Stryker, C. (2025, February 14). The 5 Biggest AI Adoption Challenges for 2025. IBM Think Insights.\u00a0<br>\u0623\u064f\u062c\u0631\u064a \u0627\u0644\u0628\u062d\u062b \u0628\u062a\u0627\u0631\u064a\u062e 16 \u062f\u064a\u0633\u0645\u0628\u0631\/\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0648\u0644 2025 \u0641\u064a https:\/\/www.ibm.com\/think\/insights\/ai-adoption-challenges <a href=\"#7912492f-9071-45a2-88c6-c0e15caa11b2-link\" aria-label=\"Jump to footnote reference 20\">\u21a9\ufe0e<\/a><\/li><li id=\"4fd298a1-dcff-4c08-aa90-e30220c5af35\">\u00a0Murikah, W., Nthenge, J. K., &amp; Musyoka, F. M. (2024). Bias and Ethics of AI Systems Applied in Auditing \u2013 A Systematic Review. Scientific African, 25, e02281.. <a href=\"#4fd298a1-dcff-4c08-aa90-e30220c5af35-link\" aria-label=\"Jump to footnote reference 21\">\u21a9\ufe0e<\/a><\/li><li id=\"19f60c8f-e991-4fd3-8841-b6cda06f785c\">Lacmanovi\u0107, S., &amp; Skare, M. (2025). Artificial Intelligence Bias Auditing \u2013 Current Approaches, Challenges and Lessons from Practice. Review of Accounting and Finance (\u0642\u0628\u0644 \u0627\u0644\u0637\u0628\u0627\u0639\u0629) <a href=\"#19f60c8f-e991-4fd3-8841-b6cda06f785c-link\" aria-label=\"Jump to footnote reference 22\">\u21a9\ufe0e<\/a><\/li><li id=\"d976c848-2bcb-4377-9316-b848fa5f4594\">\u00a0Schreyer, M., M\u00e4der, T., &amp; Flemming, T. R. (2025). A novel digital audit workforce\u2014embedding agentic artificial intelligence in internal auditing. EXPERTSuisse, Expert Focus, 2025(6), 260-267. <a href=\"#d976c848-2bcb-4377-9316-b848fa5f4594-link\" aria-label=\"Jump to footnote reference 23\">\u21a9\ufe0e<\/a><\/li><\/ol>\n\n\n<p class=\"wp-block-paragraph\">\u0645\u0644\u0627\u062d\u0638\u0629: \u0627\u0633\u062a\u0639\u0627\u0646 \u0627\u0644\u0645\u0624\u0644\u0641\u0648\u0646 \u0628\u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0641\u064a \u062a\u0637\u0648\u064a\u0631 \u0645\u0641\u0627\u0647\u064a\u0645 \u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0644\u0644\u0623\u0634\u0643\u0627\u0644 1 \u06482 \u06483 \u06484\u060c \u0644\u0643\u0646 \u0627\u0644\u0623\u0634\u0643\u0627\u0644 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629 \u0644\u0645 \u064a\u062a\u0645 \u0625\u0646\u0634\u0627\u0624\u0647\u0627 \u0628\u0648\u0627\u0633\u0637\u0629 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0628\u0644\u063a \u062f\u0645\u062c \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0646\u0642\u0637\u0629 \u0644\u0645 \u064a\u0639\u062f \u0628\u0648\u0633\u0639 \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 \u0639\u0646\u062f\u0647\u0627 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0645\u0639\u0647 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647 \u0645\u0633\u0623\u0644\u0629 \u0628\u0639\u064a\u062f\u0629 \u0623\u0648 \u062a\u062c\u0631\u064a\u0628\u064a\u0651\u0629. \u0648\u0628\u062f\u0623\u062a \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0644\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0627\u0644\u0648\u0643\u064a\u0644 \u0641\u064a \u0625\u0639\u0627\u062f\u0629 \u062a\u0634\u0643\u064a\u0644 \u0639\u0645\u0644 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0648\u0627\u0644\u0648\u0627\u0642\u0639 \u0623\u0646\u064e\u0651 \u0648\u062a\u064a\u0631\u0629 \u0647\u0630\u0627 \u0627\u0644\u062a\u0637\u0648\u0631\u060c \u0645\u062f\u0641\u0648\u0639\u0627\u064b \u0628\u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0645\u0646 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u0648\u0627\u0644\u062a\u0637\u0648\u0631 \u0627\u0644\u0633\u0631\u064a\u0639 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0641\u0646\u064a\u0629 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629\u060c \u062a\u062c\u0639\u0644 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0630\u0627\u062a \u0635\u0644\u0629 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u064a\u0648\u0645 \u0648\u0644\u064a\u0633 \u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0645\u0627 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644.<\/p>\n","protected":false},"author":480,"featured_media":43015,"template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"Maurer, M. (2026). \\\"In This Critical Part of Audits, the Accountant's Role Is Shrinking Fast.\\\" Wall Street Journal, April 2026. https:\/\/www.wsj.com\/cfo-journal\/in-this-critical-part-of-audits-the-accountants-role-is-shrinking-fast-69c7f2bc.\",\"id\":\"163591d2-4a92-4666-ae91-3ae0ecfef570\"},{\"content\":\"Russell, S., &amp; Norvig, P. (2021). Artificial Intelligence: A Modern Approach (Global Edition). Pearson Higher Education.\",\"id\":\"0b62f051-8647-4458-a15d-4ff4b4660df1\"},{\"content\":\"\u0634\u0631\u0643\u0629 \u0625\u0646\u0641\u064a\u062f\u064a\u0627. (2025). \u0648\u0643\u0644\u0627\u0621 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a. \u0645\u0633\u0631\u062f \u0634\u0631\u0643\u0629 \u0625\u0646\u0641\u064a\u062f\u064a\u0627. \u0623\u064f\u062c\u0631\u064a \u0627\u0644\u0628\u062d\u062b \u0628\u062a\u0627\u0631\u064a\u062e 24 \u0646\u0648\u0641\u0645\u0628\u0631\/\u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 2025 \u0641\u064a https:\/\/www.nvidia.com\/en-us\/glossary\/ai-agents\/.\",\"id\":\"ef60ef18-31cb-44c6-aed7-93c0f9606a3a\"},{\"content\":\"Masterman, T., Besen, S., Sawtell, M., &amp; Chao, A. (2024). The Landscape of Emerging AI Agent Architectures for Reasoning, Planning, and Tool Calling: A Survey. arXiv preprint arXiv:2404.11584.\",\"id\":\"c094e45f-7eaf-41ad-ae6b-d92b84b8c780\"},{\"content\":\"Wei, J., Bosma, M., Zhao, V. Y., Guu, K., Yu, A. W., Lester, B., &amp; Le, Q. V. (2021). Fine-tuned Language Models Are Zero-Shot Learners. arXiv preprint arXiv:2109.01652.\",\"id\":\"f2230962-9551-4741-82d2-a705420b91a3\"},{\"content\":\"Lewis, P., Perez, E., Piktus, A., Petroni, F., Karpukhin, V., Goyal, N., K\u00fcttler, H., Lewis, M., Yih, W., Rockt\u00e4schel, T., et al. (2020). Retrieval-Augmented Generation for Knowledge-Intensive NLP Tasks. Advances in Neural Information Processing Systems, 33, 9459\u20139474.\",\"id\":\"cc4718e7-74e8-4d64-b6ae-5ff49a778c98\"},{\"content\":\"Huang, X., Liu, W., Chen, X., Wang, X., Wang, H., Lian, D., &amp; Chen, E. (2024). Understanding the Planning of LLM Agents: A Survey. arXiv preprint arXiv:2402.02716.\",\"id\":\"8c8f9090-1340-4d79-9f7b-70cef4606cbf\"},{\"content\":\"\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\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 300: \u0645\u0628\u0627\u062f\u0626 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627.\",\"id\":\"e3766bd2-0bb5-4cfd-a6a8-187c59f27211\"},{\"content\":\"\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\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 3000: \u0645\u0639\u064a\u0627\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627.\",\"id\":\"28cab4c0-5bcd-4323-bd4a-8ed2b78f8c51\"},{\"content\":\"\u00a0\u0627\u0646\u0638\u0631 \u0623\u064a\u0636\u0627\u064b: Schreyer, Marco and Gu, Hanchi and Moffitt, Kevin and Vasarhelyi, Miklos A., Artificial Intelligence Agentic Auditing\u00a0<br>\u00a0(25 \u064a\u0648\u0644\u064a\u0648\/\u062a\u0645\u0648\u0632 2024). \u0645\u062a\u0648\u0641\u0631 \u0639\u0644\u0649 \u0634\u0628\u0643\u0629 \u0623\u0628\u062d\u0627\u062b \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 SSRN: https:\/\/ssrn.com\/abstract=4909147\",\"id\":\"dc914390-5aa4-4a97-96ba-90c40a1fcb0d\"},{\"content\":\"Willig, O., &amp; Schreyer, M. (2026). Building a Future Digital Audit Workforce. Expert Focus, (4). https:\/\/expertsuisse.ch\/de\/bibliothek\/1097498\/ef-2026-04-gesamtausgabe.\",\"id\":\"d6ed4b87-2dc5-460f-9e5a-d2c73a20d280\"},{\"content\":\"\u00a0KPMG. (2025). 6 Key Challenges of Auditing AI \u2014 and How to Approach Them \u0645\u0627\u064a\u0648\/\u0623\u064a\u0627\u0631 2025. .<br>\u0623\u064f\u062c\u0631\u064a \u0627\u0644\u0628\u062d\u062b \u0628\u062a\u0627\u0631\u064a\u062e 16 \u062f\u064a\u0633\u0645\u0628\u0631\/\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0648\u0644 2025 \u0641\u064a :<br>https:\/\/kpmg.com\/sg\/en\/insights\/ai-and-innovation\/ai-in-internal-audit\/download-guide.html.\",\"id\":\"bb6ea267-5622-4adb-8288-81efa6d28d28\"},{\"content\":\"\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\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 100: \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0651\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627.\",\"id\":\"b5fbd7e5-f16d-4b78-bf60-6b6921af9336\"},{\"content\":\"\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\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 300: \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627.\",\"id\":\"a29a4f7d-7f55-4bee-b4ab-da17e7596310\"},{\"content\":\"\u00a0Reavis, J. (2026, January 28). Leveling Up Autonomy in Agentic AI. Cloud Security Alliance Blog.\u00a0<br>\u0623\u064f\u062c\u0631\u064a \u0627\u0644\u0628\u062d\u062b \u0628\u062a\u0627\u0631\u064a\u062e 9 \u0641\u0628\u0631\u0627\u064a\u0631\/\u0634\u0628\u0627\u0637 2026\u060c \u0641\u064a https:\/\/cloudsecurityalliance.org\/blog\/2026\/01\/28\/levels-of-autonomy.\",\"id\":\"f151f0ac-4619-415a-a0d3-a18cd9aeaf6c\"},{\"content\":\"Meijer, E. (2026). Guardians of the Agents. Communications of the ACM, 69(1), 46\u201352. https:\/\/doi.org\/10.1145\/3777544.\",\"id\":\"64cbde60-2e4b-46e5-9adc-710e9e6406d8\"},{\"content\":\"\u00a0Chakraborti, T., Sreedharan, S., Kulkarni, A., &amp; Kambhampati, S. (2019). Explicability? Legibility? Predictability? Transparency? Privacy? Security? The Emerging Landscape of Interpretable Agent Behavior. Proceedings of the International Conference on Automated Planning and Scheduling, 29, 86\u201396.\",\"id\":\"fc7631b8-08e1-4e61-882a-af54b377c37c\"},{\"content\":\"\u00a0Kokina, J., Blanchette, S., Davenport, T. H., &amp; Pachamanova, D. (2025). Challenges and Opportunities for Artificial Intelligence in Auditing: Evidence from the Field. International Journal of Accounting Information Systems, 56, 100734.\",\"id\":\"0cbf60d5-562a-4197-a2cb-228eb152e8b7\"},{\"content\":\"\u00a0\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\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 150: \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u062f\u0642\u0642. \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u0641\u064a\u064a\u0646\u0627.\",\"id\":\"202a69e0-0c5b-4139-b6a1-565965aa00ca\"},{\"content\":\"Stryker, C. (2025, February 14). The 5 Biggest AI Adoption Challenges for 2025. IBM Think Insights.\u00a0<br>\u0623\u064f\u062c\u0631\u064a \u0627\u0644\u0628\u062d\u062b \u0628\u062a\u0627\u0631\u064a\u062e 16 \u062f\u064a\u0633\u0645\u0628\u0631\/\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0648\u0644 2025 \u0641\u064a https:\/\/www.ibm.com\/think\/insights\/ai-adoption-challenges\",\"id\":\"7912492f-9071-45a2-88c6-c0e15caa11b2\"},{\"content\":\"\u00a0Murikah, W., Nthenge, J. K., &amp; Musyoka, F. M. (2024). Bias and Ethics of AI Systems Applied in Auditing \u2013 A Systematic Review. Scientific African, 25, e02281..\",\"id\":\"4fd298a1-dcff-4c08-aa90-e30220c5af35\"},{\"content\":\"Lacmanovi\u0107, S., &amp; Skare, M. (2025). Artificial Intelligence Bias Auditing \u2013 Current Approaches, Challenges and Lessons from Practice. Review of Accounting and Finance (\u0642\u0628\u0644 \u0627\u0644\u0637\u0628\u0627\u0639\u0629)\",\"id\":\"19f60c8f-e991-4fd3-8841-b6cda06f785c\"},{\"content\":\"\u00a0Schreyer, M., M\u00e4der, T., &amp; Flemming, T. R. (2025). A novel digital audit workforce\u2014embedding agentic artificial intelligence in internal auditing. EXPERTSuisse, Expert Focus, 2025(6), 260-267.\",\"id\":\"d976c848-2bcb-4377-9316-b848fa5f4594\"}]"},"journal-categories":[4560],"content-tags":[897,1362,1449,1665,1477,1522],"country":[4465],"region":[1745],"section":[1749],"coauthors":[4548,4549],"class_list":["post-44120","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-1665","content-tags-1477","content-tags-1522","country-4465","region-1745","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>\u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0631\u0642\u0645\u064a: \u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a - 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\/preparing-for-a-digital-audit-workforce-lessons-learned-from-applying-agentic-ai-at-the-swiss-federal-audit-office\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0631\u0642\u0645\u064a: \u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0627\u0644\u0633\u0648\u064a\u0633\u0631\u064a - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0628\u0644\u063a \u062f\u0645\u062c \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0646\u0642\u0637\u0629 \u0644\u0645 \u064a\u0639\u062f \u0628\u0648\u0633\u0639 \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 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