{"id":189,"date":"2023-02-16T03:36:08","date_gmt":"2023-02-16T08:36:08","guid":{"rendered":"https:\/\/intosai.nclud.com\/%d8%ad%d9%88%d9%84\/"},"modified":"2026-02-11T18:15:31","modified_gmt":"2026-02-11T23:15:31","slug":"about","status":"publish","type":"page","link":"https:\/\/intosaijournal.org\/ar\/about\/","title":{"rendered":"\u0639\u0646"},"content":{"rendered":"\n<section id=\"\" class=\"page_header\">\n    <div class=\" inner_content\">\n        <div class=\"image\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"816\" height=\"602\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/04\/Untitled-design-3-816x602.png\" class=\"attachment-banner_section size-banner_section\" alt=\"\" \/>        <\/div>\n\n        <div class=\"content\">\n                            <div class=\"title\">\n                    <h1>\u062d\u0648\u0644<\/h1>\n                <\/div>\n                    <\/div>\n    <\/div>\n<\/section>\n\n\n<section class=\"white_bg text_general\">\n    <div class=\"container\">\n        <div class=\"section_divider\"><\/div>\n        <div class=\"text_general__inner\">\n                            <div class=\"subtitle\">\n                    \u0645\u0634\u0627\u0631\u0643\u0629 \u0623\u062e\u0628\u0627\u0631 \u0648\u0623\u062d\u062f\u0627\u062b \u0648\u0631\u0624\u0649 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a                <\/div>\n                        <div class=\"headings_content\">\n                                    <h2>\u0642\u0635\u062a\u0646\u0627<\/h2>\n                            <\/div>\n            <div class=\"text_content \">\n                <p><span style=\"font-weight: 400;\">\u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0627\u0644\u0646\u0634\u0631\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c \u062a\u0645 \u0625\u0646\u0634\u0627\u0621 \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 (\u0627\u0644\u0645\u062c\u0644\u0629) \u0644\u062f\u0639\u0645 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0644\u0644\u062a\u0648\u0627\u0635\u0644 \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 \u0648\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u0648\u0633\u0639. \u0648\u062a\u0647\u062f\u0641 \u0627\u0644\u0645\u062c\u0644\u0629 \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u062a\u0637\u0648\u064a\u0631 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u060c \u0648\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0623\u0641\u0643\u0627\u0631 \u0648\u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u062a\u0635\u062f\u0631 \u0627\u0644\u0645\u062c\u0644\u0629 \u0641\u0635\u0644\u064a\u0627 \u0628\u0627\u0644\u0644\u063a\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u0646\u062c\u0644\u064a\u0632\u064a\u0629 \u0648\u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0648\u0627\u0644\u0623\u0644\u0645\u0627\u0646\u064a\u0629 \u0648\u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u0629\u060c \u0648\u0647\u064a \u0644\u063a\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0627\u0644\u062e\u0645\u0633 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0627\u0644\u0646\u0634\u0631\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0644\u0644\u0645\u0646\u0638\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 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (INTOSAI)\u060c \u062a\u062f\u0639\u0645 \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0648\u0627\u0644\u062a\u0622\u0632\u0631 \u0648\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\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 (SAI) \u0648\u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0623\u0648\u0633\u0639.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u064a\u0646\u0634\u0631 \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0629 \u0646\u064a\u0627\u0628\u0629 \u0639\u0646 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0631\u0639\u0627\u064a\u0629 \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0643\u0648\u0645\u064a. \u0627\u0644\u0622\u0631\u0627\u0621 \u0648\u0627\u0644\u0645\u0639\u062a\u0642\u062f\u0627\u062a \u0627\u0644\u0645\u0639\u0628\u0631 \u0639\u0646\u0647\u0627 \u0647\u064a \u0622\u0631\u0627\u0621 \u0627\u0644\u0645\u062d\u0631\u0631\u064a\u0646 \u0623\u0648 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0627\u0644\u0623\u0641\u0631\u0627\u062f \u0648\u0644\u0627 \u062a\u0639\u0643\u0633 \u0628\u0627\u0644\u0636\u0631\u0648\u0631\u0629 \u0622\u0631\u0627\u0621 \u0623\u0648 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a.<\/span><\/p>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n\n<section class=\"icon_block\">\n    <div class=\"container\">\n        <div class=\"section_divider\"><\/div>\n        <div class=\"icon_block__inner\">\n                            <div class=\"subtitle\">\n                    \u062a\u0639\u0632\u064a\u0632 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a                <\/div>\n                        <div class=\"headings_content\">\n                <h2>\u0631\u0624\u064a\u062a\u0646\u0627<\/h2>\n            <\/div>\n\n            <div class=\"icons_content\">\n                                    \n                        <div class=\"icon_item\">\n                            <div class=\"icon\">\n                                <img decoding=\"async\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/04\/9167481041582962173-128.png\">\n                            <\/div>\n                            <div class=\"content\">\n                                <div class=\"content__title\">\u0623\u062f\u0627\u0629 \u0642\u0648\u064a\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a<\/div>\n                                <div class=\"content__text\"><p>\u062a\u0647\u062f\u0641 \u0627\u0644\u0645\u062c\u0644\u0629 \u0625\u0644\u0649 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0623\u062f\u0627\u0629 \u0623\u0643\u062b\u0631 \u0642\u0648\u0629 \u0648\u0645\u0641\u064a\u062f\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0648\u0642\u0646\u0627\u0629 \u0644\u0644\u062a\u0639\u0644\u0645\u060c \u0648\u0637\u0631\u064a\u0642\u0627\u064b \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629\u060c \u0648\u0648\u0633\u064a\u0644\u0629 \u0644\u0644\u062a\u0648\u0627\u0635\u0644 \u0648\u0646\u0642\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u0627\u0644\u062e\u0628\u0631\u0627\u062a. \u0648\u0642\u062f \u062a\u0628\u0646\u0649 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0628\u0634\u0643\u0644 \u0643\u0627\u0645\u0644 \u0641\u0643\u0631\u0629 \u062a\u0637\u0648\u064a\u0631 \u0648\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u0628\u062a\u0643\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u0643\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 \u0645\u0646 \u0627\u0643\u062a\u0633\u0627\u0628 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0648\u062a\u0639\u0632\u064a\u0632\u0647\u0627.<\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\n                    \n                        <div class=\"icon_item\">\n                            <div class=\"icon\">\n                                <img decoding=\"async\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/04\/My-project.png\">\n                            <\/div>\n                            <div class=\"content\">\n                                <div class=\"content__title\">\u0622\u0644\u064a\u0629 \u0644\u0644\u062a\u0648\u0627\u0635\u0644<\/div>\n                                <div class=\"content__text\"><p>\u0641\u064a \u0645\u062d\u0627\u0648\u0644\u0629 \u0644\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u0645\u0633\u0639\u0649\u060c \u062a\u0639\u0645\u0644 \u0627\u0644\u0645\u062c\u0644\u0629 \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0633\u0644\u064a\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0648\u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0645\u0646 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0643\u0645\u0627 \u0623\u0646\u0647\u0627 \u062a\u0644\u0647\u0645 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\u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629\u060c \u0648\u062a\u0633\u0644\u064a\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629\u060c \u0648\u0627\u0644\u0623\u062e\u0628\u0627\u0631\u060c \u0648\u0631\u0648\u0627\u0628\u0637 \u0627\u0644\u0646\u0634\u0631\u0627\u062a \u0627\u0644\u0625\u062e\u0628\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u062c\u0644\u0627\u062a \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0629 \u0627\u0644\u062a\u064a \u0623\u0639\u062f\u062a\u0647\u0627 \u0645\u062e\u062a\u0644\u0641 \u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0648\u0627\u0644\u0644\u062c\u0627\u0646 \u0648\u0627\u0644\u0645\u0646\u0627\u0637\u0642 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u064a\u0633\u062a \u0633\u0648\u0649 \u0628\u0639\u0636 \u0627\u0644\u0623\u0634\u064a\u0627\u0621 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646\u0646\u0627 \u062a\u0628\u0627\u062f\u0644\u0647\u0627 \u0644\u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0642\u0631\u0627\u0621 \u0648\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629.<\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\n                    \n                        <div class=\"icon_item\">\n                            <div class=\"icon\">\n                                <img decoding=\"async\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/04\/7120628861582884276-512.png\">\n                            <\/div>\n                            <div class=\"content\">\n                                <div class=\"content__title\">\u0645\u0635\u062f\u0631 \u0644\u0644\u062a\u0639\u0627\u0648\u0646<\/div>\n                                <div class=\"content__text\"><p>\u0627\u0644\u0645\u062c\u0644\u0629 \u0647\u064a \u0645\u0635\u062f\u0631 \u062b\u0627\u0628\u062a \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u062f\u0627\u062e\u0644 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062c\u0645\u0639 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0648\u0633\u0627\u0626\u0637 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0648\u062a\u062c\u0646\u0628 \u0627\u0632\u062f\u0648\u0627\u062c\u064a\u0629 \u0627\u0644\u062c\u0647\u0648\u062f \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0632\u064a\u062f \u0645\u0646 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0641\u064a \u0646\u0634\u0631 \u0627\u0644\u0623\u062e\u0628\u0627\u0631 \u0648\u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0639\u0627\u0644\u0645\u064a. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0639\u0645\u0644 \u0645\u0639 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c \u0633\u062a\u062e\u0644\u0642 \u0627\u0644\u0645\u062c\u0644\u0629 \u062a\u062c\u0631\u0628\u0629 \u0642\u0631\u0627\u0621\u0629 \u0645\u062b\u064a\u0631\u0629 \u0648\u063a\u0646\u064a\u0629 \u0628\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0632\u064a\u062f \u0645\u0646 \u062a\u0645\u0643\u064a\u0646 \u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0648\u0627\u0644\u0646\u0645\u0648 \u0645\u0646 \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0627\u062a\u0635\u0627\u0644.<\/p>\n<\/div>\n                            <\/div>\n           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href=\"https:\/\/www.intosaicbc.org\/category\/blogspot\/\">\u0645\u062f\u0648\u0646\u0629 \u0644\u062c\u0646\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0628\u0646\u0627\u0621 \u0642\u062f\u0631\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0639\u0644\u0649 \u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/a><\/p>\n<p><a href=\"https:\/\/intosaicommunity.net\/\">\u0628\u0648\u0627\u0628\u0629 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0645\u0646 \u0644\u062c\u0646\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629<\/a><\/p>\n<p><a href=\"https:\/\/www.intosaifipp.org\/ifpp\/\">\u0648\u062b\u0627\u0626\u0642 \u0645\u0646\u062a\u062f\u0649 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u0625\u0639\u0644\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a (FIPP)<\/a><\/p>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"accordion-item\">\n                            <button id=\"accordion-button-2\" aria-expanded=\"false\">\n                                <span class=\"accordion-title\">\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629<\/span>\n                                <span class=\"icon\" aria-hidden=\"true\">\n                                    <svg width=\"17\" height=\"10\" viewBox=\"0 0 17 10\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                                        <path d=\"M16 8.37793L8.5 1.37793L1 8.37793\" stroke=\"#000080\" stroke-width=\"2\" stroke-linecap=\"round\" \/>\n                                    <\/svg>\n                                <\/span>\n          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\u0643\u0627\u0631\u0648\u0633\u0627\u064a \u0627\u0644\u0625\u0639\u0644\u0627\u0645\u064a<\/span><\/a><\/p>\n<p class=\"p1\"><a href=\"https:\/\/www.eurosai.org\/en\/magazine\/\"><span class=\"s1\">\u0645\u062c\u0644\u0629 \u064a\u0648\u0631\u0648\u0633\u0627\u064a<\/span><\/a><\/p>\n<p class=\"p1\"><a href=\"https:\/\/www.pasai.org\/press-releases\">\u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0628\u0627\u0633\u0627\u064a<\/a><\/p>\n<p class=\"p1\"><a href=\"https:\/\/olacefs.com\/en\/magazines-and-newsletters\/\"><span class=\"s1\">\u0646\u0634\u0631\u0629 \u0623\u0648\u0644\u0627\u0641\u0633<\/span><\/a><\/p>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"accordion-item\">\n                            <button id=\"accordion-button-3\" aria-expanded=\"false\">\n                                <span class=\"accordion-title\">\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0623\u062e\u0631\u0649<\/span>\n                                <span class=\"icon\" aria-hidden=\"true\">\n                                    <svg width=\"17\" height=\"10\" viewBox=\"0 0 17 10\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                                        <path d=\"M16 8.37793L8.5 1.37793L1 8.37793\" stroke=\"#000080\" stroke-width=\"2\" stroke-linecap=\"round\" \/>\n                                    <\/svg>\n                                <\/span>\n                            <\/button>\n                            <div class=\"accordion-content\">\n                                <p class=\"p1\"><a href=\"https:\/\/intosaidonor.org\/outreach\/newsletters\/\"><span class=\"s1\">\u0627\u0644\u0646\u0634\u0631\u0627\u062a \u0627\u0644\u0625\u062e\u0628\u0627\u0631\u064a\u0629 \u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0645\u0627\u0646\u062d\u064a\u0646 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/span><\/a><\/p>\n<p class=\"p1\"><a href=\"https:\/\/www.idi.no\/news\/featured-journal-articles\"><span class=\"s1\">\u0623\u062e\u0628\u0627\u0631 \u0648\u0645\u0642\u0627\u0644\u0627\u062a \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629<\/span><\/a><\/p>\n                            <\/div>\n                        <\/div>\n                                            <div class=\"accordion-item\">\n                            <button id=\"accordion-button-4\" aria-expanded=\"false\">\n                                <span class=\"accordion-title\">\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0639\u0645\u0644 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/span>\n                                <span class=\"icon\" aria-hidden=\"true\">\n                                    <svg width=\"17\" height=\"10\" viewBox=\"0 0 17 10\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                                        <path d=\"M16 8.37793L8.5 1.37793L1 8.37793\" stroke=\"#000080\" stroke-width=\"2\" stroke-linecap=\"round\" \/>\n                                    <\/svg>\n                                <\/span>\n                            <\/button>\n                            <div class=\"accordion-content\">\n                                <p class=\"p2\"><a href=\"https:\/\/www.environmental-auditing.org\/newsletter\">\u0627\u0644\u0646\u0634\u0631\u0629 \u0627\u0644\u0625\u062e\u0628\u0627\u0631\u064a\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0628\u064a\u0626\u064a\u0629<\/a><\/p>\n<p class=\"p2\"><a href=\"https:\/\/www.intosaipas.org\/pas-newsletters\/\">\u0627\u0644\u0646\u0634\u0631\u0629 \u0627\u0644\u0625\u062e\u0628\u0627\u0631\u064a\u0629 \u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/a><\/p>\n                            <\/div>\n                        <\/div>\n                                    \n            <\/div>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n\n<p>\u0623\u0648\u0631\u064a\u0633<\/p>\n\n\n\n<section class=\"board_section\">\n    <div class=\"container\">\n        <div class=\"section_divider\"><\/div>\n\n        <h3 class=\"section_title\">\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062d\u0631\u064a\u0631<\/h3>\n\n        <div class=\"board_section__inner\">\n\n            <div class=\"headings_content\">\n                <h4>\u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629<\/h4>\n            <\/div>\n\n                            <div class=\"team_members\">\n                                            <div class=\"item\">\n                            <a href=\"https:\/\/intosaijournal.org\/team\/dr-margit-kraker\/\">\n                                <h5>Dr. Margit Kraker<\/h5>\n                            <\/a>\n                            <span class=\"position\"> President of Rechnungshof<\/span>\n                            <span class=\"country\">Austria<\/span>\n                        <\/div>\n                                            <div class=\"item\">\n                            <a href=\"https:\/\/intosaijournal.org\/ar\/team\/%d9%81%d8%b6%d9%8a%d9%84%d8%a9-%d8%a7%d9%84%d9%82%d8%b1%d9%82%d9%88%d8%b1%d9%8a\/\">\n                                <h5>\u0641\u0636\u064a\u0644\u0629 \u0627\u0644\u0642\u0631\u0642\u0648\u0631\u064a<\/h5>\n                            <\/a>\n                            <span class=\"position\">\u0627\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u0623\u0648\u0644 \u0628\u0627\u0644\u0646\u064a\u0627\u0628\u0629 \u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629\u060c \u062a\u0648\u0646\u0633<\/span>\n                            <span class=\"country\">\u062a\u0648\u0646\u0633<\/span>\n                        <\/div>\n                                            <div class=\"item\">\n                            <a href=\"https:\/\/intosaijournal.org\/ar\/team\/%d8%ba%d9%88%d8%b3%d8%aa%d8%a7%d9%81%d9%88-%d9%81%d9%8a%d8%b2%d9%83%d8%a7%d9%8a%d9%86%d9%88-%d8%ac%d9%8a%d9%84\/\">\n                                <h5>\u063a\u0648\u0633\u062a\u0627\u0641\u0648 \u0641\u064a\u0632\u0643\u0627\u064a\u0646\u0648 \u062c\u064a\u0644<\/h5>\n                            <\/a>\n                            <span class=\"position\">\u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0645<\/span>\n                            <span class=\"country\">\u0641\u0646\u0632\u0648\u064a\u0644\u0627<\/span>\n                        <\/div>\n                                            <div class=\"item\">\n                            <a href=\"https:\/\/intosaijournal.org\/team\/karen-hogan\/\">\n                                <h5>Karen Hogan<\/h5>\n                            <\/a>\n                            <span class=\"position\">Auditor General of Canada<\/span>\n                            <span class=\"country\">Canada<\/span>\n                        <\/div>\n                                            <div class=\"item\">\n                            <a href=\"https:\/\/intosaijournal.org\/ar\/team\/%d8%a3%d9%88%d8%b1%d9%8a%d8%b3-%d9%88%d9%8a%d9%84%d9%8a%d8%a7%d9%85%d8%b2-%d8%a8%d8%b1%d8%a7%d9%88%d9%86\/\">\n                                <h5>\u0623\u0648\u0631\u064a\u0633 \u0648\u064a\u0644\u064a\u0627\u0645\u0632 \u0628\u0631\u0627\u0648\u0646<\/h5>\n                            <\/a>\n                            <span class=\"position\">\u0627\u0644\u0642\u0627\u0626\u0645 \u0628\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0645<\/span>\n                            <span class=\"country\">\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/span>\n                        <\/div>\n                                    <\/div>\n                            \n        <\/div>\n\n    <\/div>\n<\/section>\n\n\n<section class=\"board_section\">\n    <div class=\"container\">\n        <div class=\"section_divider\"><\/div>\n\n        <h3 class=\"section_title\">\u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/h3>\n\n        <div class=\"board_section__inner\">\n\n            <div class=\"headings_content\">\n                <h4>\u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u062d\u0631\u064a\u0631\u064a\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629<\/h4>\n            <\/div>\n\n                            <div class=\"team_members\">\n                                            <div class=\"item\">\n                            <a href=\"https:\/\/intosaijournal.org\/ar\/team\/%d8%b3%d8%a7%d8%b1%d8%a9-%d9%83%d8%a7%d8%b2%d9%85%d8%a7%d8%b1%d9%8a%d9%83\/\">\n                                <h5>\u0633\u0627\u0631\u0629 \u0643\u0627\u0632\u0645\u0627\u0631\u064a\u0643<\/h5>\n                            <\/a>\n                            <span class=\"position\">\u0639\u0636\u0648 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/span>\n                            <span class=\"country\">\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/span>\n                        <\/div>\n                                            <div class=\"item\">\n                            <a href=\"https:\/\/intosaijournal.org\/ar\/team\/%d8%aa%d9%88%d9%86%d9%8a%d8%aa%d8%a7-%d8%ac%d9%8a%d9%84%d9%8a%d8%aa%d8%b4\/\">\n                                <h5>\u062a\u0648\u0646\u064a\u062a\u0627 \u062c\u064a\u0644\u064a\u062a\u0634<\/h5>\n                            <\/a>\n                            <span class=\"position\">\u0633\u0643\u0631\u062a\u064a\u0631 \u0648\u0639\u0636\u0648 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/span>\n                            <span class=\"country\">\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/span>\n                        <\/div>\n                                            <div class=\"item\">\n                            <a href=\"https:\/\/intosaijournal.org\/ar\/team\/%d9%85%d9%8a%d8%b4%d9%8a%d9%84-%d8%b5%d9%82%d8%b1\/\">\n                                <h5>\u0645\u064a\u0634\u064a\u0644 \u0635\u0642\u0631<\/h5>\n                            <\/a>\n                            <span class=\"position\">\u0639\u0636\u0648 \u0645\u062c\u0644\u0633 \u0627\u0644\u0625\u062f\u0627\u0631\u0629<\/span>\n                            <span class=\"country\">\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/span>\n                        <\/div>\n                                            <div class=\"item\">\n                            <a href=\"https:\/\/intosaijournal.org\/ar\/team\/%d8%ac%d9%8a%d8%b3%d9%8a%d9%83%d8%a7-%d8%af%d9%88\/\">\n                                <h5>\u062c\u064a\u0633\u064a\u0643\u0627 \u062f\u0648<\/h5>\n                            <\/a>\n                            <span class=\"position\">\u0646\u0627\u0626\u0628 \u0627\u0644\u0631\u0626\u064a\u0633 \u0648\u0627\u0644\u0645\u062d\u0631\u0631<\/span>\n                            <span class=\"country\">\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629<\/span>\n                        <\/div>\n                                    <\/div>\n                            \n        <\/div>\n\n    <\/div>\n<\/section>\n\n\n<section id=\"\" class=\"white_bg image_n_text\">\n    <div class=\"container image_n_text__inner\">\n\n                    <div class=\"section_divider\"><\/div>\n        \n        <div class=\"inner_content\">\n            <div class=\"content\">\n                                    <h2 class=\"title\">\n                        \u062c\u0627\u0626\u0632\u0629 \u0625\u0644\u0645\u0631 \u0628\u064a \u0633\u062a\u0627\u062a\u0633                    <\/h2>\n                                                    <div class=\"description\">\n                        <p>\u062a\u0647\u062f\u0641 \u062c\u0627\u0626\u0632\u0629 Elmer B. Staats \u0625\u0644\u0649 \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u062a\u0645\u064a\u0632 \u0641\u064a \u0643\u062a\u0627\u0628\u0629 \u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a \u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u0643\u0645\u0627 \u062a\u062e\u0644\u062f \u0627\u0644\u062c\u0627\u0626\u0632\u0629 \u0623\u064a\u0636\u064b\u0627 \u0630\u0643\u0631\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0627\u0644\u0645\u0647\u0645\u0629 \u0627\u0644\u062a\u064a \u0642\u062f\u0645\u0647\u0627 \u0644\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631 \u0625\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633\u060c \u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u0628\u0642 \u0644\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u0627\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u0633\u0627\u0628\u0642 \u0644\u0645\u062c\u0644\u0633 \u062a\u062d\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0629.<\/p>\n                    <\/div>\n                                            <\/div>\n\n            <div class=\"inner_image\">\n                <div class=\"image_wrapper\">\n                    <img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"440\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/04\/staats-grayscale-1-660x440.jpg\" class=\"attachment-journal-entry-thumb size-journal-entry-thumb\" alt=\"Black and white photo of formerformer Comptroller General of the United States\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/04\/staats-grayscale-1-660x440.jpg 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/04\/staats-grayscale-1-193x128.jpg 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/04\/staats-grayscale-1-310x206.jpg 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/04\/staats-grayscale-1-467x310.jpg 467w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/>                <\/div>\n            <\/div>\n        <\/div>\n\n    <\/div>\n<\/section>\n\n\n<section class=\"lists_section\">\n    <div class=\"container\">\n        <div class=\"section_divider\"><\/div>\n        <div class=\"lists_section__inner\">\n\n            <div class=\"headings_content\">\n                <h4>\u0627\u0644\u0641\u0627\u0626\u0632\u0648\u0646<\/h4>\n            <\/div>\n\n                            <div class=\"team_members\">\n                                            <div class=\"item repeater\">\n                            <h5>2025<\/h5>\n                            <span class=\"position\">Latvia<\/span>\n                                                            <a href=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%aa%d9%81%d9%83%d9%8a%d8%b1-%d8%b9%d9%84%d9%89-%d9%86%d8%b7%d8%a7%d9%82-%d9%88%d8%a7%d8%b3%d8%b9-%d8%a7%d8%ae%d8%aa%d8%a8%d8%a7%d8%b1-%d9%86%d9%87%d8%ac-%d8%ac%d8%af%d9%8a%d8%af\/\">\n                                    \u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644                                <\/a>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>2022<\/h5>\n                            <span class=\"position\">Canada (Tie)<\/span>\n                                                            <a href=\" http:\/\/intosaijournal.org\/auditing-gender-equality-an-opportunity-for-sais-to-make-a-difference-and-lead-by-example\/\">\n                                    \u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644                                <\/a>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>2022<\/h5>\n                            <span class=\"position\">United States (Tie)<\/span>\n                                                            <a href=\"http:\/\/intosaijournal.org\/behavioral-economics-and-auditing\/\">\n                                    \u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644                                <\/a>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>2019<\/h5>\n                            <span class=\"position\">Ecuador (Tie)<\/span>\n                                                            <a href=\"http:\/\/intosaijournal.org\/capitalizing-on-standards-knowledge-sharing-to-audit-disaster-recovery-efforts\/\">\n                                    \u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644                                <\/a>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>2019<\/h5>\n                            <span class=\"position\">U.S. and Netherlands (Tie)<\/span>\n                                                            <a href=\"http:\/\/intosaijournal.org\/sais-and-climate-change-adaptation\/\">\n                                    \u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644                                <\/a>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>2016<\/h5>\n                            <span class=\"position\">\u0646\u064a\u0628\u0627\u0644<\/span>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>2013<\/h5>\n                            <span class=\"position\">China<\/span>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>2010<\/h5>\n                            <span class=\"position\">Netherlands<\/span>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>2007<\/h5>\n                            <span class=\"position\">\u0643\u0646\u062f\u0627<\/span>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>2004<\/h5>\n                            <span class=\"position\">Tunisia<\/span>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>2001<\/h5>\n                            <span class=\"position\">Iceland<\/span>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>1998<\/h5>\n                            <span class=\"position\">\u0646\u064a\u0628\u0627\u0644<\/span>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>1995<\/h5>\n                            <span class=\"position\">\u0623\u0644\u0645\u0627\u0646\u064a\u0627<\/span>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>1992<\/h5>\n                            <span class=\"position\">\u0628\u0627\u0643\u0633\u062a\u0627\u0646 (\u0627\u0644\u062a\u0639\u0627\u062f\u0644)<\/span>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>1992<\/h5>\n                            <span class=\"position\">\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 (\u0627\u0644\u062a\u0639\u0627\u062f\u0644)<\/span>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>1989<\/h5>\n                            <span class=\"position\">\u0643\u0646\u062f\u0627<\/span>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>1986<\/h5>\n                            <span class=\"position\">\u0641\u064a\u0644\u0628\u064a\u0646\u064a<\/span>\n                                                    <\/div>\n                                            <div class=\"item repeater\">\n                            <h5>1983<\/h5>\n                            <span class=\"position\">\u0625\u0633\u0631\u0627\u0626\u064a\u0644<\/span>\n                                                    <\/div>\n                                    <\/div>\n                    <\/div>\n    <\/div>\n<\/section>\n\n\n<section class=\"white_bg text_general\">\n    <div class=\"container\">\n        <div class=\"section_divider\"><\/div>\n        <div class=\"text_general__inner\">\n                        <div class=\"headings_content\">\n                                    <h3>\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062d\u0643\u064a\u0645<\/h3>\n                            <\/div>\n            <div class=\"text_content \">\n                <p>\u0641\u064a \u0643\u0644 \u0645\u0624\u062a\u0645\u0631 \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 (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a)\u060c \u062a\u0642\u062f\u0645 \u0627\u0644\u0645\u062c\u0644\u0629 \u062c\u0627\u0626\u0632\u0629 \u0633\u062a\u0627\u062a\u0633 \u0644\u0645\u0624\u0644\u0641 \u0623\u0641\u0636\u0644 \u0645\u0642\u0627\u0644 \u0646\u0634\u0631\u062a\u0647 \u0627\u0644\u0645\u062c\u0644\u0629 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062b\u0644\u0627\u062b \u0627\u0644\u0633\u0627\u0628\u0642\u0629. \u0648\u0641\u064a \u062d\u0627\u0644 \u0639\u062f\u0645 \u062a\u0645\u0643\u0646 \u0627\u0644\u0645\u0624\u0644\u0641 \u0645\u0646 \u0627\u0644\u062d\u0636\u0648\u0631\u060c \u064a\u062a\u0633\u0644\u0645 \u0627\u0644\u062c\u0627\u0626\u0632\u0629 \u0631\u0626\u064a\u0633 \u0648\u0641\u062f \u0628\u0644\u062f \u0627\u0644\u0645\u0624\u0644\u0641 \u0627\u0644\u0641\u0627\u0626\u0632 \u0628\u0627\u0644\u062c\u0627\u0626\u0632\u0629 \u0648\u064a\u062a\u0648\u0642\u0639 \u0645\u0646\u0647 \u0628\u0639\u062f \u0630\u0644\u0643 \u062a\u0642\u062f\u064a\u0645 \u0639\u0631\u0636 \u0645\u0646\u0627\u0633\u0628 \u0639\u0646\u062f \u0639\u0648\u062f\u062a\u0647 \u0625\u0644\u0649 \u0628\u0644\u062f\u0647.<\/p>\n<p>\u062a\u0645 \u0648\u0636\u0639 \u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u062c\u0627\u0626\u0632\u0629 \u0633\u062a\u0627\u062a\u0633 \u0645\u0646 \u0642\u0628\u0644 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0646\u0638\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 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 (INTOSAI) \u0641\u064a \u0639\u0627\u0645 1982\u060c \u0648\u062a\u0645 \u062a\u0639\u062f\u064a\u0644\u0647\u0627 \u0641\u064a \u0639\u0627\u0645\u064a 1994 \u06482012. \u0648\u0645\u0646 \u0627\u0644\u0645\u0642\u0631\u0631 \u0645\u0631\u0627\u062c\u0639\u0629 \u0647\u0630\u0647 \u0627\u0644\u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0648\u062a\u0623\u0643\u064a\u062f\u0647\u0627 \u0643\u0644 \u0633\u062a \u0633\u0646\u0648\u0627\u062a \u0644\u0636\u0645\u0627\u0646 \u0628\u0642\u0627\u0626\u0647\u0627 \u0645\u0644\u0627\u0626\u0645\u0629 \u0648\u0641\u0639\u0627\u0644\u0629\u060c \u0648\u0645\u0646 \u0627\u0644\u0645\u0642\u0631\u0631 \u0623\u0646 \u062a\u062a\u0645 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0641\u064a \u0639\u0627\u0645 2023.<\/p>\n<p>\u064a\u0642\u0648\u0645 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 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