{"id":44335,"date":"2026-09-21T13:45:52","date_gmt":"2026-09-21T17:45:52","guid":{"rendered":"https:\/\/intosaijournal.org\/journal-entry\/using-ai-and-data-analysis-in-a-performance-audit-to-determine-overlap-between-energy-efficiency-policies\/"},"modified":"2026-10-15T19:41:55","modified_gmt":"2026-10-15T23:41:55","slug":"using-ai-and-data-analysis-in-a-performance-audit-to-determine-overlap-between-energy-efficiency-policies","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/using-ai-and-data-analysis-in-a-performance-audit-to-determine-overlap-between-energy-efficiency-policies\/","title":{"rendered":"\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 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https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/7_GRAPHIC_FeatureArticle_Netherlands_UsingAIandDataAnalysisinaperformanceaudit-AR1-287x300.png 287w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/7_GRAPHIC_FeatureArticle_Netherlands_UsingAIandDataAnalysisinaperformanceaudit-AR1-767x802.png 767w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/7_GRAPHIC_FeatureArticle_Netherlands_UsingAIandDataAnalysisinaperformanceaudit-AR1-979x1024.png 979w\" sizes=\"auto, (max-width: 1032px) 100vw, 1032px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0634\u0643\u0644 1: \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u064017 \u0641\u064a \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0637\u0627\u0642\u0629<\/figcaption><\/figure>\n\n\n\n<h3 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\u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0641\u064a \u064a\u0646\u0627\u064a\u0631\/\u0643\u0627\u0646\u0648\u0646 \u0627\u0644\u062b\u0627\u0646\u064a <sup data-fn=\"3b3b59ed-a5e3-45bd-ac10-ca35a3571320\" class=\"fn\"><a href=\"#3b3b59ed-a5e3-45bd-ac10-ca35a3571320\" id=\"3b3b59ed-a5e3-45bd-ac10-ca35a3571320-link\">2<\/a><\/sup>2026.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u062f\u0627\u062e\u0644 \u0628\u064a\u0646 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0648\u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0644\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0637\u0627\u0642\u0629\u060c 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\u0623\u0633\u0641\u0631 \u0639\u0646 \u0646\u062a\u0627\u0626\u062c \u0623\u0641\u0636\u0644\u060c \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u0651\u062d\u0633\u064a\u0646\u0627\u062a \u0647\u0627\u0645\u0634\u064a\u0651\u0629. \u0648\u0639\u0644\u0649 \u0625\u062b\u0631 \u062a\u0646\u0642\u064a\u062d \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0627\u062a\u060c \u0623\u062f\u0651\u062a \u0627\u0644\u062a\u0639\u0644\u064a\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u0623\u0639\u0637\u064a\u0646\u0627\u0647\u0627 \u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0625\u0644\u0649 \u0646\u062a\u0627\u0626\u062c \u0623\u0641\u0636\u0644\u060c \u0648\u0644\u0643\u0646 \u0628\u0627\u062a \u0645\u0646 \u0627\u0644\u0648\u0627\u0636\u062d \u0623\u0646\u0651\u0646\u0627 \u0643\u0646\u0651\u0627 \u0646\u0642\u062a\u0631\u0628 \u0645\u0646 \u0633\u0642\u0641 \u0627\u0644\u0623\u062f\u0627\u0621. \u0641\u064a \u0627\u0644\u0646\u0647\u0627\u064a\u0629\u060c \u0642\u0645\u0646\u0627 \u0628\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0625\u0644\u0649 \u062a\u0644\u0643 \u0627\u0644\u0645\u0642\u062f\u0651\u0645\u0629 \u0641\u064a \u0627\u0644\u0634\u0651\u0643\u0644 3\u060c \u062d\u064a\u062b \u062a\u0639\u0644\u0651\u0645\u0646\u0627 \u0623\u0646 \u0646\u0637\u0627\u0644\u0628 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u062a\u062d\u062f\u064a\u062f \u0628\u0645\u062e\u0631\u062c\u0627\u062a \u0645\u0646\u0638\u0651\u0645\u0629. \u0648\u062d\u062a\u0651\u0649 \u0628\u0639\u062f \u0643\u0644 \u0647\u0630\u0647 \u0627\u0644\u062e\u0637\u0648\u0627\u062a\u060c \u0644\u0645 \u064a\u062a\u0645\u0643\u0651\u0646 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0645\u0646 \u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062e\u0637\u0651\u0629 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0630\u0627\u062a \u0635\u0644\u0629 \u062d\u0642\u064a\u0642\u064a\u0651\u0629 \u0628\u062a\u062f\u0628\u064a\u0631 \u0625\u0644\u0632\u0627\u0645\u064a \u0645\u0639\u064a\u0646. \u0625\u0644\u0627 \u0623\u0646\u0651\u0647 \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u0642\u0631\u064a\u0628\u064a\u0629 (\u0648\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u0651\u0642 \u0627\u0644\u064a\u062f\u0648\u064a\u0651\u0629)\u060c \u062d\u062f\u0651\u062f\u0646\u0627 8 \u0645\u062e\u0637\u0651\u0637\u0627\u062a \u0645\u0646 \u0627\u0644\u0645\u0631\u062c\u0651\u062d \u0623\u0646 \u062a\u062a\u062f\u0627\u062e\u0644 \u0645\u0639 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645.<\/p>\n\n\n\n<figure class=\"wp-block-image alignwide size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"858\" height=\"963\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/image-11.png\" alt=\"\" class=\"wp-image-42907\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/image-11.png 858w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/image-11-267x300.png 267w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/image-11-767x861.png 767w\" sizes=\"auto, (max-width: 858px) 100vw, 858px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0634\u0643\u0644 3: \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0644\u0645\u0637\u0627\u0628\u0642\u0629 \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0648\u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0637\u0627\u0642\u0629&nbsp;<\/figcaption><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><em><em>\u0627\u0644\u062e\u0637\u0648\u0629 2 \u0645\u0637\u0627\u0628\u0642\u0629 \u062a\u0643\u0644\u0641\u0629 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5.2 \u0645\u0644\u064a\u0648\u0646 \u064a\u0648\u0631\u0648 \u0641\u064a \u0639\u0627\u0645 2019 \u0625\u0644\u0649 \u062d\u062f\u064d\u0651 \u0623\u0642\u0635\u0649 \u0628\u0644\u063a 51.4 \u0645\u0644\u064a\u0648\u0646 \u064a\u0648\u0631\u0648 \u0641\u064a \u0639\u0627\u0645 2023 (\u0627\u0646\u062e\u0641\u0636 \u0625\u0644\u0649 44.3 \u0645\u0644\u064a\u0648\u0646 \u064a\u0648\u0631\u0648 \u0641\u064a \u0639\u0627\u0645 2024). \u0648\u0647\u0630\u0627 \u0647\u0648 \u0627\u0644\u062d\u062f\u0651 \u0627\u0644\u0623\u0642\u0635\u0649 \u0627\u0644\u0645\u0637\u0644\u0642 \u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0629 \u0628\u0634\u0643\u0644 \u063a\u064a\u0631 \u0641\u0639\u0651\u0627\u0644 \u0627\u0644\u0645\u062d\u062f\u0651\u062f\u0629 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n\n\n\n<figure class=\"wp-block-image alignfull size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1920\" height=\"1080\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/7_GRAPHIC_FeatureArticle_Netherlands_UsingAIandDataAnalysisinaperformanceaudit-AR3-1.png\" alt=\"\" class=\"wp-image-44361\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/7_GRAPHIC_FeatureArticle_Netherlands_UsingAIandDataAnalysisinaperformanceaudit-AR3-1.png 1920w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/7_GRAPHIC_FeatureArticle_Netherlands_UsingAIandDataAnalysisinaperformanceaudit-AR3-1-300x169.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/7_GRAPHIC_FeatureArticle_Netherlands_UsingAIandDataAnalysisinaperformanceaudit-AR3-1-768x432.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/7_GRAPHIC_FeatureArticle_Netherlands_UsingAIandDataAnalysisinaperformanceaudit-AR3-1-1024x576.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/7_GRAPHIC_FeatureArticle_Netherlands_UsingAIandDataAnalysisinaperformanceaudit-AR3-1-1536x864.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/7_GRAPHIC_FeatureArticle_Netherlands_UsingAIandDataAnalysisinaperformanceaudit-AR3-1-1319x742.png 1319w\" sizes=\"auto, (max-width: 1920px) 100vw, 1920px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0634\u0643\u0644 4: \u0646\u0645\u0648\u0630\u062c \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u062f\u0627\u062e\u0644 \u0628\u064a\u0646 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0648\u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629<\/figcaption><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><em><em>\u0627\u0644\u062e\u0637\u0648\u0629 3 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629 \u0644\u0644\u0634\u0651\u0631\u0643\u0627\u062a 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class=\"wp-block-paragraph\">\u0648\u062d\u0642\u0651\u0642\u062a \u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u062a\u062d\u0633\u0651\u0646\u0627\u064b \u0645\u0646\u0630 \u062a\u062d\u0644\u064a\u0644\u0646\u0627 \u0627\u0644\u0623\u0648\u0644\u064a. \u0644\u0630\u0644\u0643 \u0642\u062f \u062a\u0643\u0648\u0646 \u0627\u0644\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0642\u0627\u062f\u0631\u0629 \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u062f\u064a\u0646\u0627. \u0648\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0623\u062c\u0647\u0632\u0629 \u0639\u0644\u064a\u0627 \u0623\u062e\u0631\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 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\u0644\u064a\u063a\u062b\u0627\u0631\u062a: \u0645\u0633\u0624\u0648\u0644 \u0645\u0634\u0631\u0648\u0639. \u0625\u064a\u0644\u064a\u0646 \u0644\u0627\u0645\u0628\u0631\u0632: \u062e\u0628\u064a\u0631\u0629 \u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0645\u062f\u0642\u0642\u0629. \u0628\u064a\u0646\u063a \u0633\u062a\u064a\u0627\u0628: \u062e\u0628\u064a\u0631 \u0641\u064a \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a. \u0645\u0627\u0631\u0643\u0648\u0633 \u0641\u0627\u0646 \u062a\u0648\u0631: \u0645\u062f\u0642\u0642. \u0628\u064a\u0631\u064a \u0632\u064a\u0644\u0645\u0627\u0646: \u062e\u0628\u064a\u0631 \u0628\u064a\u0627\u0646\u0627\u062a. <a href=\"#2a51528e-00a5-4f25-868b-f70396731c62-link\" aria-label=\"Jump to footnote reference 1\">\u21a9\ufe0e<\/a><\/li><li id=\"3b3b59ed-a5e3-45bd-ac10-ca35a3571320\"><a href=\"https:\/\/english.rekenkamer.nl\/latest\/news\/2026\/01\/15\/very-limited-overlap-between-energy%20saving-obligation-and-financial-incentives\">https:\/\/english.rekenkamer.nl\/latest\/news\/2026\/01\/15\/very-limited-overlap-between-energy saving-obligation-and-financial-incentives<\/a>. <a href=\"#3b3b59ed-a5e3-45bd-ac10-ca35a3571320-link\" aria-label=\"Jump to footnote reference 2\">\u21a9\ufe0e<\/a><\/li><\/ol>","protected":false},"excerpt":{"rendered":"<p>\u0645\u0637\u0644\u0639 \u0639\u0627\u0645 2026\u060c \u0646\u0634\u0631 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0647\u0648\u0644\u0646\u062f\u064a \u062a\u0642\u0631\u064a\u0631\u0627\u064b \u0639\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u0643\u0644\u0651\u0641\u064a\u0646 \u0644\u062a\u0645\u0648\u064a\u0644 \u062a\u062f\u0627\u0628\u064a\u0631 \u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0637\u0627\u0642\u0629 \u0627\u0644\u0637\u0648\u0639\u064a\u0629 \u0648\u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0648\u0627\u0621. \u0648\u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0627\u0639\u062a\u0645\u062f\u0646\u0627 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0639\u0644\u0649 \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u062f\u0627\u062e\u0644 \u0628\u064a\u0646 \u0627\u0644\u062d\u0648\u0627\u0641\u0632 \u0648\u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629. \u0648\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0627\u0644\u0629\u060c \u0646\u0634\u0631\u062d \u0643\u064a\u0641 \u0642\u0627\u0631\u0628\u0646\u0627 \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0637\u0631\u064a\u0642\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0646\u0627 \u0644\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a.<\/p>\n","protected":false},"author":474,"featured_media":42926,"template":"","meta":{"_acf_changed":false,"footnotes":"[{\"content\":\"\u00a0\u062c\u0627\u0628 \u0644\u064a\u063a\u062b\u0627\u0631\u062a: \u0645\u0633\u0624\u0648\u0644 \u0645\u0634\u0631\u0648\u0639. \u0625\u064a\u0644\u064a\u0646 \u0644\u0627\u0645\u0628\u0631\u0632: \u062e\u0628\u064a\u0631\u0629 \u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0645\u062f\u0642\u0642\u0629. \u0628\u064a\u0646\u063a \u0633\u062a\u064a\u0627\u0628: \u062e\u0628\u064a\u0631 \u0641\u064a \u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a. \u0645\u0627\u0631\u0643\u0648\u0633 \u0641\u0627\u0646 \u062a\u0648\u0631: \u0645\u062f\u0642\u0642. \u0628\u064a\u0631\u064a \u0632\u064a\u0644\u0645\u0627\u0646: \u062e\u0628\u064a\u0631 \u0628\u064a\u0627\u0646\u0627\u062a.\",\"id\":\"2a51528e-00a5-4f25-868b-f70396731c62\"},{\"content\":\"<a href=\\\"https:\/\/english.rekenkamer.nl\/latest\/news\/2026\/01\/15\/very-limited-overlap-between-energy%20saving-obligation-and-financial-incentives\\\">https:\/\/english.rekenkamer.nl\/latest\/news\/2026\/01\/15\/very-limited-overlap-between-energy saving-obligation-and-financial-incentives<\/a>.\",\"id\":\"3b3b59ed-a5e3-45bd-ac10-ca35a3571320\"}]"},"journal-categories":[4560],"content-tags":[897,1362,1449,1520,1477,1428],"country":[3181],"region":[1745],"section":[1749],"coauthors":[4544,4540,4541,4542,4543],"class_list":["post-44335","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-1520","content-tags-1477","content-tags-1428","country-netherlands-ar","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\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0641\u064a 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