{"id":8640,"date":"2022-10-28T02:26:29","date_gmt":"2022-10-28T06:26:29","guid":{"rendered":"https:\/\/intosai.nclud.com\/?post_type=journal-entry&#038;p=8640"},"modified":"2023-05-30T16:48:10","modified_gmt":"2023-05-30T20:48:10","slug":"sai-nepal-perspectives-on-civil-society-participation-in-performance-audits","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/sai-nepal-perspectives-on-civil-society-participation-in-performance-audits\/","title":{"rendered":"\u0648\u062c\u0647\u0627\u062a \u0646\u0638\u0631 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0646\u064a\u0628\u0627\u0644 \u0628\u0634\u0623\u0646 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 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<\/strong><\/h3>\n\n<p>\u0648\u0627\u0641\u0642 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0646\u064a\u0628\u0627\u0644 (OAGN) \u0639\u0644\u0649 \u0625\u062c\u0631\u0627\u0621 \u062a\u062f\u0642\u064a\u0642 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 (CPA) \u0641\u064a \u0639\u0627\u0645 2016. \u064a\u062f\u0645\u062c \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0642\u0637\u0627\u0639 \u061b \u0644\u0631\u0635\u062f \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u061b \u0644\u0625\u0646\u0634\u0627\u0621 \u0622\u0644\u064a\u0627\u062a \u0627\u062a\u0635\u0627\u0644 \u060c \u0648 \u061b \u0644\u062f\u0639\u0645 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629. \u064a\u0645\u0643\u0646 \u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0623\u064a\u0636\u064b\u0627 \u062a\u0642\u062f\u064a\u0645 \u0645\u062f\u062e\u0644\u0627\u062a \u0644\u0644\u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0641\u064a \u062e\u0637\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u060c \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u0630\u064a \u0648\u0627\u0641\u0642 \u0639\u0644\u064a\u0647 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645. \u064a\u0639\u062f \u0625\u0634\u0631\u0627\u0643 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0623\u0645\u0631\u064b\u0627 \u0645\u0641\u064a\u062f\u064b\u0627 \u060c \u062d\u064a\u062b \u0642\u062f \u064a\u0643\u0648\u0646 \u0644\u062f\u0649 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062d\u0648\u0644 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0623\u0646\u0647\u0627 \u062a\u0634\u0627\u0631\u0643 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u062a\u0642\u064a\u064a\u0645 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u0644\u064a. \u0642\u062f \u062a\u0633\u0627\u0639\u062f \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0623\u064a\u0636\u064b\u0627 \u0641\u064a \u0646\u0634\u0631 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0644\u062a\u0646\u0641\u064a\u0630 \u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n\n<p>\u064a\u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0639\u0645\u0644\u064a\u0629 \u0645\u0634\u0627\u0631\u0643\u0629 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0645\u0639\u062a\u0645\u062f. \u0648\u0641\u0642\u064b\u0627 \u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0633\u0644\u0637\u0629 \u0627\u0644\u0627\u0626\u062a\u0644\u0627\u0641 \u0627\u0644\u0645\u0624\u0642\u062a\u0629 \u060c \u0641\u0625\u0646 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646\u0647\u0627 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0647\u064a \u0645\u0624\u0633\u0633\u0627\u062a \u0645\u0633\u062c\u0644\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u063a\u064a\u0631 \u0647\u0627\u062f\u0641\u0629 \u0644\u0644\u0631\u0628\u062d \u0648\u0644\u064a\u0633\u062a \u062a\u0627\u0628\u0639\u0629 \u0633\u064a\u0627\u0633\u064a\u064b\u0627 \u0648\u062a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0648\u0639\u064a \u0627\u0644\u0645\u062f\u0646\u064a. Locally registered CSOs will have participatory priority and there must not be conflict of interest vis-a-vis the project. \u064a\u064f\u0637\u0644\u0628 \u0645\u0646 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0645\u062f\u0648\u0646\u0629 \u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0648\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0634\u0631\u0643\u0629 OAGN \u060c \u0648\u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0639\u0644\u0649 \u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0644\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u062f\u0648\u0646 \u0645\u0642\u0627\u0628\u0644.<\/p>\n\n<p>\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 OAGN \u0644\u062f\u064a\u0647\u0627 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u062a\u062f\u0642\u064a\u0642 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0623\u0648\u0644\u064a\u0629 \u060c \u064a\u0645\u0643\u0646 \u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0627\u0644\u0645\u062e\u062a\u0627\u0631\u0629 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0623\u062c\u0632\u0627\u0621 \u0645\u062e\u062a\u0644\u0641\u0629 \u0645\u0646 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0642\u062f \u062a\u0634\u0627\u0631\u0643 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u062f\u0648\u0631\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0628\u064a\u0646\u0645\u0627 \u0642\u0631\u0631\u062a OAGN:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0642\u062f \u062a\u0642\u062a\u0631\u062d \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0648\u0645\u062c\u0627\u0644\u0627\u062a \u0642\u0636\u0627\u064a\u0627 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u0649 OAGN \u0645\u0646 \u062e\u0644\u0627\u0644 \u0637\u0631\u0642 \u0645\u062b\u0644 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u060c \u0648\u0627\u0644\u0637\u0644\u0628 \u0627\u0644\u0631\u0633\u0645\u064a \u060c \u0648\u0627\u0644\u0625\u0634\u0639\u0627\u0631 \u0627\u0644\u0639\u0627\u0645 \u060c \u0648\u0645\u0627 \u0625\u0644\u0649 \u0630\u0644\u0643.<\/li>\n\n\n\n<li>In the audit execution phase, CSOs help to make audit execution effective by assisting with the collection of relevant evidence and information. \u0642\u062f \u062a\u0634\u0627\u0631\u0643 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0645\u0639 \u0641\u0631\u064a\u0642 \u062a\u062f\u0642\u064a\u0642 OAGN. \u0642\u062f \u062a\u0634\u0627\u0631\u0643 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0623\u064a\u0636\u064b\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0648\u062c\u0647\u0627\u062a \u0646\u0638\u0631\u0647\u0627 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u062d\u0627\u0644\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645\u0647\u0627 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0644\u0641\u0631\u064a\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u062a\u0642\u0648\u0645 OAGN \u0628\u0625\u0634\u0631\u0627\u0643 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0648\u0627\u0644\u0645\u0642\u0627\u0628\u0644\u0627\u062a \u0648\u0627\u0644\u0627\u0633\u062a\u0628\u064a\u0627\u0646\u0627\u062a. \u0642\u062f \u062a\u0634\u0627\u0631\u0643 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0648\u0644\u0643\u0646 \u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u0628\u0639 \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0648\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u062e\u0637\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0641\u0631\u064a\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/li>\n\n\n\n<li>\u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u060c \u064a\u062a\u062d\u0645\u0644 \u0641\u0631\u064a\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0628\u0627\u0644\u062a\u0634\u0627\u0648\u0631 \u0623\u0648 \u0645\u0639 \u0625\u064a\u0644\u0627\u0621 \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0648\u0627\u062c\u0628 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u060c \u0648\u064a\u062c\u0628 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/li>\n\n\n\n<li>\u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0642\u062f \u062a\u0642\u062f\u0645 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0627\u0644\u062f\u0639\u0645 \u0644\u0641\u0631\u064a\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0644\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u062a\u0646\u0641\u064a\u0630 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0641\u064a \u0627\u0644\u062d\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0642\u0631\u0631 \u0641\u064a\u0647\u0627 \u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0639\u0627\u0645 \u0630\u0644\u0643 \u0636\u0631\u0648\u0631\u064a\u064b\u0627. \u0642\u062f \u062a\u0633\u0627\u0639\u062f \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u0646\u0634\u0631 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/li>\n<\/ul>\n\n<p>\u0648\u0641\u0642\u064b\u0627 \u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u062a\u0641\u0627\u0642 \u0627\u0644\u0633\u0644\u0627\u0645 \u0627\u0644\u0634\u0627\u0645\u0644 \u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0625\u0639\u0627\u062f\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0625\u0644\u0649 \u0641\u0631\u064a\u0642 \u062a\u062f\u0642\u064a\u0642 OAGN \u0628\u0639\u062f \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0621 \u0645\u0646 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0645\u0639 \u062a\u062f\u0642\u064a\u0642 \u0645\u0639\u064a\u0646.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629: \u062f\u0631\u0627\u0633\u0627\u062a \u062d\u0627\u0644\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0628\u0645\u0634\u0627\u0631\u0643\u0629 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a. <\/strong><\/h3>\n\n<p>\u0623\u062c\u0631\u0649 OAGN 12 \u0639\u0645\u0644\u064a\u0629 \u062a\u062f\u0642\u064a\u0642 \u0644\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0639\u0627\u0645 2021. \u0645\u0646 \u0628\u064a\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0640 12 \u0647\u0630\u0647 \u060c \u0623\u062c\u0631\u0649 OAGN 4 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0644\u0644\u0623\u062f\u0627\u0621 \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u0644\u0628\u064a\u0626\u0629 \u0628\u0645\u0634\u0627\u0631\u0643\u0629 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a. \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0646\u0637\u0627\u0642\u0647 \u0648\u0645\u0646\u0647\u062c\u064a\u062a\u0647 \u0648\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u062a\u0648\u0635\u064a\u0627\u062a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0647\u0630\u0647 \u0647\u064a \u0643\u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2022\/10\/Screenshot-2022-10-27-at-10.14.03-PM.png\" alt=\"1. &#x645;&#x648;&#x636;&#x648;&#x639; &#x62A;&#x62F;&#x642;&#x64A;&#x642; &#x627;&#x644;&#x623;&#x62F;&#x627;&#x621;: &#x628;&#x631;&#x646;&#x627;&#x645;&#x62C; &#x625;&#x639;&#x627;&#x62F;&#x629; &#x627;&#x644;&#x62A;&#x623;&#x647;&#x64A;&#x644; &#x648;&#x625;&#x639;&#x627;&#x62F;&#x629; &#x627;&#x644;&#x625;&#x639;&#x645;&#x627;&#x631; &#x628;&#x639;&#x62F; &#x632;&#x644;&#x632;&#x627;&#x644; &#x63A;&#x648;&#x631;&#x643;&#x627; &#x627;&#x644;&#x639;&#x638;&#x64A;&#x645; &#x641;&#x64A; &#x646;&#x64A;&#x628;&#x627;&#x644; &#x639;&#x627;&#x645; 2015.\" class=\"wp-image-24125\"\/><\/figure>\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2022\/10\/Screenshot-2022-10-27-at-10.14.48-PM.png\" alt=\"&#x62A;&#x642;&#x62F;&#x64A;&#x645; &#x62E;&#x62F;&#x645;&#x627;&#x62A; &#x627;&#x644;&#x62D;&#x643;&#x648;&#x645;&#x629; &#x627;&#x644;&#x645;&#x62D;&#x644;&#x64A;&#x629; &#x641;&#x64A; &#x648;&#x627;&#x62F;&#x64A; &#x643;&#x627;&#x62A;&#x645;&#x627;&#x646;&#x62F;&#x648;. \" class=\"wp-image-24128\"\/><\/figure>\n\n<figure class=\"wp-block-image aligncenter\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2022\/10\/Screenshot-2022-10-27-at-10.14.21-PM.png\" alt=\"&#x62A;&#x639;&#x628;&#x626;&#x629; &#x644;&#x62C;&#x646;&#x629; &#x627;&#x644;&#x645;&#x633;&#x62A;&#x62E;&#x62F;&#x645;&#x64A;&#x646; &#x641;&#x64A; &#x645;&#x634;&#x631;&#x648;&#x639; &#x631;&#x64A;. \" class=\"wp-image-24126\"\/><\/figure>\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2022\/10\/Screenshot-2022-10-27-at-10.14.38-PM.png\" alt=\"&#x641;&#x639;&#x627;&#x644;&#x64A;&#x629; &#x628;&#x631;&#x646;&#x627;&#x645;&#x62C; &#x627;&#x644;&#x62A;&#x62F;&#x631;&#x64A;&#x628; &#x627;&#x644;&#x645;&#x647;&#x646;&#x64A; &#x644;&#x645;&#x62C;&#x644;&#x633; &#x627;&#x644;&#x62A;&#x639;&#x644;&#x64A;&#x645; &#x627;&#x644;&#x641;&#x646;&#x64A; &#x648;&#x627;&#x644;&#x62A;&#x62F;&#x631;&#x64A;&#x628; &#x627;&#x644;&#x645;&#x647;&#x646;&#x64A; (CTEVT) &#x644;&#x62A;&#x646;&#x645;&#x64A;&#x629; &#x645;&#x647;&#x627;&#x631;&#x627;&#x62A; &#x627;&#x644;&#x642;&#x648;&#x649; &#x627;&#x644;&#x639;&#x627;&#x645;&#x644;&#x629;.\" class=\"wp-image-24127\"\/><\/figure>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/05\/Screenshot-2023-05-02-at-7.55.36-PM-1-1024x538.png\" alt=\"\" class=\"wp-image-12750\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/05\/Screenshot-2023-05-02-at-7.55.36-PM-1-1024x538.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/05\/Screenshot-2023-05-02-at-7.55.36-PM-1-300x158.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/05\/Screenshot-2023-05-02-at-7.55.36-PM-1-768x403.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/05\/Screenshot-2023-05-02-at-7.55.36-PM-1-1536x807.png 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/05\/Screenshot-2023-05-02-at-7.55.36-PM-1-2048x1075.png 2048w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/05\/Screenshot-2023-05-02-at-7.55.36-PM-1-1320x693.png 1320w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n<h3 class=\"wp-block-heading\"><strong>\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0644\u0644\u0645\u0633\u062a\u0642\u0628\u0644:<\/strong><\/h3>\n\n<p>\u0639\u0644\u0649 \u0627\u0644\u0631\u063a\u0645 \u0645\u0646 \u0623\u0646 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0642\u062f\u0645 \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0642\u064a\u0645\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u060c \u0625\u0644\u0627 \u0623\u0646 \u0647\u0646\u0627\u0643 \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0623\u0645\u062b\u0644 \u0628\u064a\u0646 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0648\u0641\u0631\u064a\u0642 \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0644\u0627\u062d\u0638\u062a OAGN \u0623\u0646 \u0628\u0639\u0636 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647 \u0645\u0634\u0627\u0631\u0643\u0629 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u062a\u0634\u0645\u0644: (\u0623) \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u063a\u064a\u0631 \u0627\u0644\u0646\u0634\u0637\u0629 \u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u060c \u0648\u0642\u0644\u0629 \u0648\u0639\u064a \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u061b (\u0628) \u0627\u0641\u062a\u0642\u0627\u0631 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0643\u0627\u0641\u064a\u0629 \u0628\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u061b (\u062c) \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0627\u0644\u0645\u062d\u062a\u0645\u0644 \u0628\u064a\u0646 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0648\u0627\u0644\u0627\u0646\u062a\u0645\u0627\u0621 \u0627\u0644\u0633\u064a\u0627\u0633\u064a \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u060c \u0648\u0645\u0627 \u064a\u0646\u062a\u062c \u0639\u0646\u0647 \u0645\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0636\u0644\u0644\u0629. \u0644\u0632\u064a\u0627\u062f\u0629 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u0629 \u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u060c \u0642\u062f \u062a\u0646\u0638\u0631 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u060c \u0648\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u060c \u0648\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u060c \u0648\u0627\u062a\u062e\u0627\u0630 \u0645\u0648\u0642\u0641 \u0625\u064a\u062c\u0627\u0628\u064a \u062a\u062c\u0627\u0647 \u0627\u0644\u0628\u064a\u0626\u0629 \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621. It is also important to have an agreed upon code of ethics, and clearly defined roles and responsibility for CSOs to enhance the openness and transparency in public audit with due consideration the independence of audit.<\/p>\n\n<h3 class=\"wp-block-heading\"><strong>\u062e\u0627\u062a\u0645\u0629: <\/strong><\/h3>\n\n<p>\u062a\u0639\u062f \u0645\u0634\u0627\u0631\u0643\u0629 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645 \u0645\u0641\u0647\u0648\u0645\u064b\u0627 \u062c\u062f\u064a\u062f\u064b\u0627 \u0646\u0633\u0628\u064a\u064b\u0627 \u0644\u0640 OAGN \u060c \u062d\u064a\u062b \u062a\u0645 \u0625\u0637\u0644\u0627\u0642 \u0625\u062c\u0631\u0627\u0621 CPA \u0645\u0624\u062e\u0631\u064b\u0627 \u0648\u0647\u0648 \u0641\u064a \u0645\u0631\u062d\u0644\u0629 \u0645\u0628\u0643\u0631\u0629 \u062c\u062f\u064b\u0627. \u062a\u0633\u0627\u0639\u062f \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u062c\u0639\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0623\u0643\u062b\u0631 \u0641\u0639\u0627\u0644\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u062c\u0645\u0639 \u0627\u0644\u0623\u062f\u0644\u0629 \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629. \u062a\u0634\u0627\u0631\u0643 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0648\u062c\u0647\u0627\u062a \u0627\u0644\u0646\u0638\u0631 \u0641\u064a\u0645\u0627 \u064a\u062a\u0639\u0644\u0642 \u0628\u062d\u0627\u0644\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u060c \u062d\u064a\u062b \u064a\u0634\u0627\u0631\u0643 \u0627\u0644\u0628\u0639\u0636 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u0645\u0631\u0627\u0642\u0628\u0629 \u0648\u062a\u0642\u064a\u064a\u0645 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0628\u0631\u0646\u0627\u0645\u062c \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u0644\u064a \u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u060c \u0644\u062f\u064a\u0647\u0645 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0628\u0634\u0623\u0646 \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0645\u062d\u0644\u064a\u0629. \u0647\u0646\u0627\u0643 \u0645\u0637\u0627\u0644\u0628\u0629 \u0639\u0627\u0645\u0629 \u0623\u0643\u0628\u0631 \u0628\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u061b \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0639\u0627\u0645\u0629 \u060c \u0648 \u061b \u0627\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0641\u0639\u0627\u0644 \u0644\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629. \u0643\u0645\u0627 \u064a\u062a\u0636\u062d \u0645\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0623\u062e\u064a\u0631\u0629 \u0644\u0644\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0628\u0643\u0631 \u0644\u0640 OAGN \u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u062a\u0641\u0627\u0642 \u0627\u0644\u0633\u0644\u0627\u0645 \u0627\u0644\u0634\u0627\u0645\u0644 \u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0627\u0639\u062f \u0625\u0634\u0631\u0627\u0643 \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0648\u0642\u062f \u064a\u0624\u062f\u064a \u0648\u062c\u0648\u062f \u0645\u0635\u062f\u0631 \u0645\u0648\u062b\u0648\u0642 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u0644\u064a \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0648\u0627\u0641\u0642 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0646\u064a\u0628\u0627\u0644 (OAGN) \u0639\u0644\u0649 \u0625\u062c\u0631\u0627\u0621 \u062a\u062f\u0642\u064a\u0642 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 (CPA) \u0641\u064a \u0639\u0627\u0645 2016. \u064a\u062f\u0645\u062c \u0647\u0630\u0627 \u0627\u0644\u0625\u062c\u0631\u0627\u0621 \u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0644\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0642\u0637\u0627\u0639.<\/p>\n","protected":false},"author":23,"featured_media":7930,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[906,904],"content-tags":[901,903,900,897,902,898,899],"country":[2837],"region":[880],"section":[1749],"coauthors":[],"class_list":["post-8640","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-feature-articles-ar","journal-categories-q2-q3-2022-ar","content-tags-civil-society-ar","content-tags-communication-strategy-ar","content-tags-nepal-ar","content-tags-performance-audit-ar","content-tags-public-participation-ar","content-tags-stakeholder-engagement-ar","content-tags-899","country-nepal-ar","region-asosai-ar","section-1749"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0648\u062c\u0647\u0627\u062a \u0646\u0638\u0631 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0646\u064a\u0628\u0627\u0644 \u0628\u0634\u0623\u0646 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 - 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:\/\/www.intosaijournal.org\/ar\/journal-entry\/sai-nepal-perspectives-on-civil-society-participation-in-performance-audits\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0648\u062c\u0647\u0627\u062a \u0646\u0638\u0631 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u064a \u0646\u064a\u0628\u0627\u0644 \u0628\u0634\u0623\u0646 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u062f\u0646\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0648\u0627\u0641\u0642 \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0646\u064a\u0628\u0627\u0644 (OAGN) \u0639\u0644\u0649 \u0625\u062c\u0631\u0627\u0621 \u062a\u062f\u0642\u064a\u0642 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 (CPA) \u0641\u064a \u0639\u0627\u0645 2016. \u064a\u062f\u0645\u062c \u0647\u0630\u0627 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