{"id":8330,"date":"2023-02-14T09:24:04","date_gmt":"2023-02-14T14:24:04","guid":{"rendered":"https:\/\/intosai.nclud.com\/%d9%85%d8%b3%d9%83%d9%86\/"},"modified":"2026-03-13T02:50:51","modified_gmt":"2026-03-13T06:50:51","slug":"home","status":"publish","type":"page","link":"https:\/\/intosaijournal.org\/ar\/","title":{"rendered":"\u0645\u0633\u0643\u0646"},"content":{"rendered":"\n
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<\/div>\n
\n <\/span>\u0625\u0635\u062f\u0627\u0631\u0646\u0627 \u0627\u0644\u062d\u0627\u0644\u064a <\/div>\n
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Q4 2025<\/h1>\n <\/div>\n
\n \u0625\u0635\u062f\u0627\u0631 \u062e\u0627\u0635: \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a <\/div>\n
\n \u062a\u0639\u062f \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 (SAIs) \u0623\u0645\u0631\u0627\u064b \u0636\u0631\u0648\u0631\u064a\u0627\u064b \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629. \u0639\u0646\u062f\u0645\u0627 \u062a\u0643\u0648\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0648\u062e\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u062a\u062f\u062e\u0644\u0627\u062a\u060c \u064a\u0645\u0643\u0646\u0647\u0627 \u0625\u062c\u0631\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0648\u0636\u0648\u0639\u064a\u0629\u060c \u0648\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0628\u0634\u0641\u0627\u0641\u064a\u0629\u060c \u0648\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0639\u0646 \u0643\u064a\u0641\u064a\u0629 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629. \u064a\u0633\u0644\u0637 \u0647\u0630\u0627 \u0627\u0644\u0639\u062f\u062f \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0645\u0633\u064a\u0631\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u062d\u0645\u0627\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0641\u064a \u0636\u0648\u0621 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0648\u0627\u0644\u0636\u063a\u0648\u0637\u060c \u0648\u062e\u0644\u0642 \u0642\u0637\u0627\u0639 \u0639\u0627\u0645 \u0623\u0643\u062b\u0631 \u062e\u0636\u0648\u0639\u0627\u064b \u0644\u0644\u0645\u0633\u0627\u0621\u0644\u0629. <\/div>\n
\n \n \u0639\u0631\u0636 \u0627\u0644\u0637\u0628\u0639\u0629 <\/a>\n \n \u062a\u062d\u0645\u064a\u0644 PDF \n \n <\/svg>\n <\/a>\n <\/div>\n <\/div>\n <\/div>\n\n
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\n \u0642\u0635\u0635 \u0645\u0645\u064a\u0632\u0629 <\/div>\n
\n \n \n
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\n \"\" <\/div>\n
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\n \u0641\u0647\u0645 \u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u0633\u064a\u0627\u0642 \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0651\u0631 \u0641\u064a \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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: \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0648\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 <\/div>\n
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\u0641\u064a \u0623\u0643\u062a\u0648\u0628\u0631\/\u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u0623\u0648\u0644 2022\u060c \u0628\u062f\u0623\u062a \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0648\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0641\u064a \u062c\u0647\u062f \u0645\u0634\u062a\u0631\u0643 \u0644\u0627\u0633\u062a\u0643\u0634\u0627\u0641 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0648\u0627\u062c\u0647\u0647\u0627 \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 \u0641\u064a \u062d\u0645\u0627\u064a\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627. \u0648\u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u0623\u0637\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0641\u062d\u0633\u0628\u060c \u062a\u0644\u062e\u0651\u0635 \u0627\u0644\u0647\u062f\u0641 \u0641\u064a \u062f\u0631\u0627\u0633\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0645\u0646 \u0645\u0646\u0638\u0648\u0631 \u0623\u0648\u0633\u0639 \u0648\u0623\u0643\u062b\u0631 \u0639\u0645\u0644\u064a\u0629\u060c \u0645\u0639 \u0627\u0644\u0623\u062e\u0630 \u0641\u064a \u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631 \u0627\u0644\u0636\u063a\u0648\u0637 \u063a\u064a\u0631 \u0627\u0644\u0631\u0633\u0645\u064a\u0629\u060c \u0648\u0627\u0644\u062f\u064a\u0646\u0627\u0645\u064a\u0643\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629\u060c \u0648\u0627\u0644\u0648\u0642\u0627\u0626\u0639 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0631 \u0641\u064a \u0643\u064a\u0641\u064a\u0629 \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u0646\u0627\u062d\u064a\u0629 \u0627\u0644\u0639\u0645\u0644\u064a\u0629.<\/p>\n <\/div>\n

\n
\n G\u00f8rrissen <\/div>\n
\n Norway <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
\n \n
\n \"\" <\/div>\n
\n
\n \u0628\u0646\u0627\u0621 \u0627\u0644\u062a\u062d\u0627\u0644\u0641\u0627\u062a\u060c \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0642\u0627\u0631\u0628\u0627\u062a \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629\u060c \u0648\u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u062b\u0642\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0623\u0643\u0628\u0631 \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: \u0648\u062c\u0647\u0627\u062a \u0646\u0638\u0631 \u0644\u0645\u0639\u0627\u0644\u064a \u0627\u0644\u0633\u0651\u064a\u062f\u0629 \u0647\u064a\u0644\u064a\u0646 \u0643\u0644\u0627\u0631\u0643 <\/div>\n
\n

\u0642\u0637\u0639\u062a \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0634\u0648\u0637\u0627\u064b \u0637\u0648\u064a\u0644\u0627\u064b \u0645\u0646\u0630 \u0623\u0648\u0651\u0644 \u0645\u0624\u062a\u0645\u0631 \u0644\u0647\u0627 \u0641\u064a \u0643\u0648\u0628\u0627 \u0641\u064a \u0639\u0627\u0645 1953. \u0648\u064a\u062f\u0644\u0651 \u0648\u062c\u0648\u062f\u0647\u0627 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062f\u0627\u0626\u0645\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0648\u0639\u0644\u0649 \u0623\u0646\u064e\u0651 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0630\u0627\u062a\u0647\u0627 \u0643\u0627\u0646\u062a \u0642\u0627\u062f\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0635\u0651\u0645\u0648\u062f \u0623\u0645\u0627\u0645 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0632\u0645\u0646 \u0643\u0645\u0646\u0638\u0645\u0629 \u0645\u0647\u0646\u064a\u0629.<\/p>\n <\/div>\n

\n
\n Clark <\/div>\n
\n New Zealand <\/div>\n
\n \u0627\u0644\u0628\u0627\u0633\u0627\u064a <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>\n
\n \n
\n \"\" <\/div>\n
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\n \u062a\u0637\u0648\u064a\u0631 \u0646\u064f\u0647\u064f\u062c \u0630\u0627\u062a \u0635\u0644\u0629 \u0648\u0645\u0628\u062a\u0643\u0631\u0629 \u0644\u062f\u0639\u0645 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 \u0622\u0644\u064a\u0629 \u0627\u0644\u0645\u0646\u0627\u0635\u0631\u0629 \u0627\u0644\u0633\u0651\u0631\u064a\u0639\u0629 \u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0625\u0644\u0649 \u0645\u0633\u0627\u0631 \u0639\u0645\u0644 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 <\/div>\n
\n

\u062a\u0624\u062f\u0651\u064a \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 \u062f\u0648\u0631\u0627\u064b \u062d\u064a\u0648\u064a\u0627\u064b \u0641\u064a \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0646\u0632\u0627\u0647\u062a\u0647 \u0648\u0634\u0641\u0627\u0641\u064a\u0651\u062a\u0647. \u0648\u062d\u062a\u0651\u0649 \u062a\u062a\u0645\u0643\u0651\u0646 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0645\u0646 \u0623\u062f\u0627\u0621 \u062f\u0648\u0631\u0647\u0627 \u0648\u0628\u0646\u0627\u0621 \u0627\u0644\u062b\u0642\u0629 \u0628\u064a\u0646 \u0647\u064a\u0626\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639\u060c \u064a\u062c\u0628 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0633\u062a\u0642\u0644\u064e\u0651\u0629.<\/p>\n <\/div>\n

\n
\n Yves Ndjemba <\/div>\n
\n Norway <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div> <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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\u0622\u062e\u0631 \u0627\u0644\u0623\u062e\u0628\u0627\u0631<\/h2>\n \n \u0627\u0644\u0623\u062e\u0628\u0627\u0631 <\/a>\n <\/div>\n
\n \n \n
\n \n
\u0645\u0644\u062e\u0635 \u0627\u0644\u0627\u062e\u0628\u0627\u0631<\/div>\n
\n \"\" <\/div>\n
\n
\n \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0648\u0637\u0646\u064a \u0627\u0644\u0645\u0646\u063a\u0648\u0644\u064a \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\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 <\/div>\n
\n March 19, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
\n \n
\u0645\u0644\u062e\u0635 \u0627\u0644\u0627\u062e\u0628\u0627\u0631<\/div>\n
\n \"\" <\/div>\n
\n
\n \u062f\u0648\u0631\u0629 \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0636\u062e\u0645\u0629 \u0645\u0641\u062a\u0648\u062d\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u062d\u0648\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u063a\u0631\u0627\u0641\u064a \u0627\u0644\u0645\u0643\u0627\u0646\u064a \u0644\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u062a\u0627\u062d\u0629 <\/div>\n
\n March 12, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div>\n
\n \n
\u062f\u0627\u062e\u0644 INTOSAI<\/div>\n
\n \"\" <\/div>\n
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\n \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0644\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u062a\u0639\u0642\u062f \u0646\u062f\u0648\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0644\u0625\u0637\u0644\u0627\u0642 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 2025 <\/div>\n
\n January 21, 2026 <\/div>\n <\/div>\n <\/a>\n<\/div> <\/div>\n\n
\n \n \u0627\u0644\u0623\u062e\u0628\u0627\u0631 <\/a>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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\n \u0627\u0633\u062a\u0643\u0634\u0641 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u062e\u0627\u0635 \u0628\u0646\u0627 <\/h3>\n
\n \u0627\u0633\u062a\u0643\u0634\u0641 \u0645\u0642\u0627\u0644\u0627\u062a\u0646\u0627 \u0627\u0644\u0641\u0646\u064a\u0629 \u060c \u0648\u0625\u0636\u0627\u0621\u0627\u062a\u0646\u0627 \u060c \u0648\u0623\u062e\u0628\u0627\u0631\u0646\u0627 \u0645\u0646 \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u062d\u0633\u0628 \u0627\u0644\u0645\u0648\u0636\u0648\u0639. <\/div>\n <\/div>\n
\n
\n scei<\/a>\n <\/div>\n
\n \u0628\u064a\u0627\u0646\u0627\u062a<\/a>\n <\/div>\n
\n \u0645\u0630\u0643\u0631\u0629 \u062a\u0641\u0627\u0647\u0645<\/a>\n <\/div>\n
\n \u0625\u0639\u0627\u062f\u0629 \u062a\u0646\u0638\u064a\u0645<\/a>\n <\/div>\n
\n \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629<\/a>\n <\/div>\n
\n \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u062e\u0645\u0629 \u0641\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645<\/a>\n <\/div>\n
\n \u062a\u0639\u0644\u064a\u0645<\/a>\n <\/div>\n
\n Katastrophen-Audit<\/a>\n <\/div>\n
\n \u062a\u062d\u064a\u0629<\/a>\n <\/div>\n
\n \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u0632\u0645\u0629<\/a>\n <\/div>\n
\n \u0645\u0639\u0644\u0648\u0645\u0629<\/a>\n <\/div>\n
\n \u0644\u0642\u0637\u0629 \u0645\u0646 \u0627\u0644\u0625\u0646\u0643\u0648\u0633\u0627\u064a<\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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\u0641\u064a \u062d\u0627\u0644 \u0641\u0648\u062a\u0647 \u0639\u0644\u0649 \u0646\u0641\u0633\u0643<\/h2>\n \n \u0645\u0642\u0627\u0644\u0627\u062a\u0646\u0627 <\/a>\n <\/div>\n
\n \n
\n \n
\n \"\" \n
\n
\n Q3 2025 <\/div>\n
\n
\u0627\u0644\u0645\u062c\u0644\u062f. 52 \u0631\u0642\u0645 3<\/div>\n
\u062f\u0648\u0631 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>
\n \n
\n \"\" \n
\n
\n Q2 2025 <\/div>\n
\n
\u0627\u0644\u0645\u062c\u0644\u062f52\u060c \u0631\u0642\u0645 2<\/div>\n
\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u0646\u064a\u0629 \u0627\u0644\u062a\u062d\u062a\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div>
\n \n
\n \"\" \n
\n
\n Q1 2025 <\/div>\n
\n
\u0627\u0644\u0645\u062c\u0644\u062f. 52 \u0631\u0642\u0645 1<\/div>\n
\u0627\u0644\u062a\u0643\u064a\u0641 \u0645\u0639 \u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e \u0648\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a: \u062f\u0631\u0627\u0633\u0627\u062a \u062d\u0627\u0644\u0629 \u0642\u0637\u0631\u064a\u0629<\/div>\n <\/div>\n <\/div>\n <\/div>\n <\/a>\n<\/div> <\/div>\n\n
\n \n \u0645\u0642\u0627\u0644\u0627\u062a\u0646\u0627 <\/a>\n <\/div>\n <\/div>\n <\/div>\n<\/section>\n\n\n
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\n \u062d\u0648\u0644 \u0627\u0644\u0645\u062c\u0644\u0629 <\/h2>\n
\n

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\n
\n \"\" <\/div>\n <\/div>\n <\/div>\n\n <\/div>\n<\/section>\n\n\n
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\n
\n
<\/div>\n
\n \u0627\u0644\u062a\u0642\u062f\u064a\u0645\u0627\u062a <\/div>\n
\n
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\n \u062a\u0631\u064a\u062f \u0623\u0646 \u062a\u0643\u0648\u0646 \u0641\u064a \u0627\u0644\u0645\u062c\u0644\u0629\u061f <\/h3>\n <\/div>\n
\n
\n \u062a\u0633\u0639\u0649 IJGA \u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0628\u0646\u0627\u0621 \u0642\u062f\u0631\u0627\u062a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0633\u0644\u064a\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u062e\u0628\u0631\u0627\u062a \u0627\u0644\u0645\u0641\u064a\u062f\u0629 \u0644\u0644\u0637\u0631\u0641\u064a\u0646 \u0648\u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u062c\u064a\u0647 \u0648\u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a. \u062a\u0642\u0628\u0644 \u0627\u0644\u0645\u062c\u0644\u0629 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0644\u0643\u0644 \u0625\u0635\u062f\u0627\u0631 \u0645\u0646 \u0625\u0635\u062f\u0627\u0631\u0627\u062a\u0647\u0627 \u0627\u0644\u0641\u0635\u0644\u064a\u0629 \u060c \u0648\u0643\u0630\u0644\u0643 \u0644\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0625\u062e\u0628\u0627\u0631\u064a\u0629. \r\n\r\n <\/div>\n \n \u0625\u0631\u0633\u0627\u0644 \u0627\u0644\u0645\u0642\u0627\u0644 <\/a>\n <\/div>\n <\/div>\n <\/div>\n <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"coauthors":[3352],"class_list":["post-8330","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\n\u0645\u0633\u0643\u0646 - 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\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0645\u0633\u0643\u0646 - INTOSAI Journal\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosaijournal.org\/ar\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-13T06:50:51+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Jessica Du\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/intosaijournal.org\/ar\/\",\"url\":\"https:\/\/intosaijournal.org\/ar\/\",\"name\":\"\u0645\u0633\u0643\u0646 - 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