{"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":"2026-07-14T23:19:54","modified_gmt":"2026-07-15T03:19:54","slug":"home","status":"publish","type":"page","link":"https:\/\/intosaijournal.org\/ar\/","title":{"rendered":"\u0645\u0633\u0643\u0646"},"content":{"rendered":"\n<section class=\"featured_stories\">\n    <div class=\"featured_stories__inner\">\n        <div class=\"current_edition\">\n            <div class=\"block_divider\"><\/div>\n            <div class=\"block_subtitle\">\n                <span><\/span>\u0625\u0635\u062f\u0627\u0631\u0646\u0627 \u0627\u0644\u062d\u0627\u0644\u064a            <\/div>\n            <div class=\"current_inner\">\n                <div class=\"issue_title\">\n                    <h1>Q2 2026<\/h1>\n                <\/div>\n                <div class=\"theme_name\">\n                    \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629: \u062f\u0631\u0627\u0633\u0627\u062a \u062d\u0627\u0644\u0629 \u0642\u0637\u0631\u064a\u0629                <\/div>\n                <div class=\"description\">\n                    \u062a\u0633\u0647\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0642\u0648\u064a\u0629 \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u062b\u0642\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645\u060c \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0644\u064a\u0627 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0645\u0628\u062a\u0643\u0631\u0629\u060c \u0648\u0646\u064f\u0647\u062c\u064b\u0627 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629\u060c \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0645\u062f\u0639\u0648\u0645\u0629 \u0628\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627\u060c \u0648\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u060c \u0643\u0623\u062f\u0648\u0627\u062a \u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0639\u0627\u0645\u0629.                <\/div>\n                <div class=\"issue_links\">\n                    <a href=\"https:\/\/intosaijournal.org\/ar\/issue\/q2-2026\/\" class=\"primary_blue_link\">\n                        \u0639\u0631\u0636 \u0627\u0644\u0637\u0628\u0639\u0629                    <\/a>\n                                            <a href=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/07\/Q2-2026-AR-compressed.pdf\" class=\"secondary_red_link\" target=\"_blank\">\n                            \u062a\u062d\u0645\u064a\u0644 PDF                            <svg width=\"12\" height=\"17\" viewBox=\"0 0 12 17\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                                <path d=\"M11.8332 16.8337H0.166504V15.167H11.8332V16.8337ZM5.99984 13.5003L0.999837 8.50033L2.17484 7.32533L5.1665 10.3087V0.166992H6.83317V10.3087L9.82484 7.32533L10.9998 8.50033L5.99984 13.5003Z\" fill=\"#F1F2F8\" \/>\n                            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src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Chairperson-Gamaliel-A.-Cordoba-193x128.png\" class=\"attachment-featured_stories size-featured_stories wp-post-image\" alt=\"\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Chairperson-Gamaliel-A.-Cordoba-193x128.png 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Chairperson-Gamaliel-A.-Cordoba-300x199.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Chairperson-Gamaliel-A.-Cordoba-1024x680.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Chairperson-Gamaliel-A.-Cordoba-768x510.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Chairperson-Gamaliel-A.-Cordoba-660x440.png 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Chairperson-Gamaliel-A.-Cordoba-1320x876.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Chairperson-Gamaliel-A.-Cordoba-310x206.png 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Chairperson-Gamaliel-A.-Cordoba-467x310.png 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Chairperson-Gamaliel-A.-Cordoba-426x282.png 426w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Chairperson-Gamaliel-A.-Cordoba.png 1326w\" sizes=\"auto, (max-width: 193px) 100vw, 193px\" \/>                    <\/div>\n        <div class=\"content\">\n            <div class=\"title\">\n                \u062a\u0623\u064a\u064a\u062f \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629: \u0643\u064a\u0641 \u064a\u0642\u0648\u062f \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 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0641\u0644\u0628\u064a\u0646 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0651\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0634\u0627\u0631\u0643\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0627\u0644\u0631\u0648\u0651\u0627\u062f            <\/div>\n            <div class=\"description\">\n                <p>\u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0641\u0639\u0651\u0627\u0644\u0629 \u0623\u0633\u0627\u0633\u064a\u0651\u0629 \u0644\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0634\u064a\u062f\u0629. \u0648\u062a\u0624\u062f\u0651\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u0648\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0627\u0644\u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0645\u062d\u0648\u0631 \u062d\u0648\u0644 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u060c \u0623\u062f\u0648\u0627\u0631\u0627\u064b \u0623\u0633\u0627\u0633\u064a\u0651\u0629 \u0641\u064a \u0636\u0645\u0627\u0646 \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u062a\u0642\u062f\u0651\u0645 \u0627\u0644\u0641\u0644\u0628\u064a\u0646 \u0645\u062b\u0627\u0644\u0627\u064b \u062f\u0627\u0645\u063a\u0627\u064b \u0644\u0644\u0637\u0651\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0628\u0647\u0627 \u0644\u062c\u0647\u0627\u0632 \u0623\u0639\u0644\u0649 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0642\u0627\u0626\u062f\u0627\u064b \u0639\u0627\u0644\u0645\u064a\u0651\u0627\u064b \u0645\u0646 \u062e\u0644\u0627\u0644 \u0631\u064a\u0627\u062f\u0629 \u0645\u0628\u0627\u062f\u0631\u0629 \u0625\u0635\u0644\u0627\u062d \u062a\u062f\u0642\u064a\u0642 \u0631\u0626\u064a\u0633\u064a\u0651\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0644\u062a\u0642\u0648\u064a\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645. \u0648\u064a\u0642\u0648\u0645 \u0646\u0647\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0634\u0627\u0631\u0643\u064a \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0631\u0626\u0627\u0633\u0629 \u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0639\u0646\u064a\u0651\u0629 \u0628\u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 \u0628\u062a\u0633\u0644\u064a\u0637 \u0627\u0644\u0636\u0651\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u062a\u0632\u0627\u0645 \u0647\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0641\u0644\u0628\u064a\u0646\u064a\u0629 \u0628\u0627\u0644\u0634\u0651\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645.<\/p>\n            <\/div>\n            <div class=\"meta_data\">\n                <div class=\"author\">\n                                                                        Cordoba                                                                                                                    <\/div>\n                                    <div class=\"country\">\n                        Philippines                    <\/div>\n                                                    <div class=\"region\">\n                        ASOSAI                    <\/div>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/div>\n<div class=\"posts_list__item post_card__small\">\n    <a href=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d9%85%d8%b1%d8%a7%d8%ac%d8%b9%d8%a9-%d8%a7%d9%84%d8%a5%d9%86%d9%81%d8%a7%d9%82-%d8%b9%d9%84%d9%89-%d9%85%d8%a8%d8%a7%d8%af%d8%b1%d8%a9-%d8%a7%d9%84%d8%a5%d8%b3%d9%83%d8%a7%d9%86-%d8%a7%d9%84%d9%88\/\">\n        <div class=\"image\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"193\" height=\"128\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Brazil-Spending-Review-of-Brazils-National-Housing-Initiative-PMCMV-193x128.png\" class=\"attachment-featured_stories size-featured_stories wp-post-image\" alt=\"\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Brazil-Spending-Review-of-Brazils-National-Housing-Initiative-PMCMV-193x128.png 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Brazil-Spending-Review-of-Brazils-National-Housing-Initiative-PMCMV-300x199.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Brazil-Spending-Review-of-Brazils-National-Housing-Initiative-PMCMV-1024x680.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Brazil-Spending-Review-of-Brazils-National-Housing-Initiative-PMCMV-768x510.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Brazil-Spending-Review-of-Brazils-National-Housing-Initiative-PMCMV-660x440.png 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Brazil-Spending-Review-of-Brazils-National-Housing-Initiative-PMCMV-1320x876.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Brazil-Spending-Review-of-Brazils-National-Housing-Initiative-PMCMV-310x206.png 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Brazil-Spending-Review-of-Brazils-National-Housing-Initiative-PMCMV-467x310.png 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Brazil-Spending-Review-of-Brazils-National-Housing-Initiative-PMCMV-426x282.png 426w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/Q2-2026-Brazil-Spending-Review-of-Brazils-National-Housing-Initiative-PMCMV.png 1326w\" sizes=\"auto, (max-width: 193px) 100vw, 193px\" \/>                    <\/div>\n        <div class=\"content\">\n            <div class=\"title\">\n                \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0639\u0644\u0649 \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0633\u0643\u0627\u0646 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644: \u062f\u0631\u0648\u0633 \u0644\u0636\u0645\u0627\u0646 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0641\u064a \u062a\u062e\u0635\u064a\u0635 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0625\u0646\u0641\u0627\u0642\u0647\u0627            <\/div>\n            <div class=\"description\">\n                <p>\u0631\u063a\u0645 \u0623\u0646\u064e\u0651 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u062a\u0634\u0643\u0650\u0651\u0644 \u062d\u062c\u0631 \u0627\u0644\u0632\u0627\u0648\u064a\u0629 \u0641\u064a \u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u0629\u060c \u0641\u0625\u0646\u064e\u0651 \u0628\u0639\u062f\u0627\u064b \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0639\u0627\u0645 \u0643\u062b\u064a\u0631\u0627\u064b \u0645\u0627 \u064a\u0641\u0644\u062a \u0645\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u0623\u0644\u0627 \u0648\u0647\u0648 \u062e\u0633\u0627\u0631\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0625\u0646\u0641\u0627\u0642 \u0627\u0644\u0636\u0631\u064a\u0628\u064a. \u0648\u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 2023-2024\u060c \u0623\u062c\u0631\u0649 \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 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u0644\u0645\u0632\u0627\u064a\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u0643\u0634\u0641\u062a \u0639\u0646 \u0641\u062c\u0648\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0641\u064a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0639\u0646 \u0645\u062e\u0627\u0637\u0631 \u062a\u0647\u062f\u0650\u0651\u062f \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n            <\/div>\n            <div class=\"meta_data\">\n                <div class=\"author\">\n                                                                        Farias                                                                                                                    <\/div>\n                                    <div class=\"country\">\n                        Brazil                    <\/div>\n                                                    <div class=\"region\">\n                        OLACEFS                    <\/div>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/div>\n<div class=\"posts_list__item post_card__small\">\n    <a href=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%a7%d9%84%d8%a5%d9%81%d8%b5%d8%a7%d8%ad-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a-%d8%a3%d9%81%d8%b6%d9%84-%d8%a7%d9%84%d9%85%d9%85%d8%a7%d8%b1\/\">\n        <div class=\"image\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"193\" height=\"128\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/1-4-193x128.png\" class=\"attachment-featured_stories size-featured_stories wp-post-image\" alt=\"\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/1-4-193x128.png 193w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/1-4-300x199.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/1-4-1024x680.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/1-4-768x510.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/1-4-660x440.png 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/1-4-1320x876.png 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/1-4-310x206.png 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/1-4-467x310.png 467w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/1-4-426x282.png 426w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/11\/1-4.png 1326w\" sizes=\"auto, (max-width: 193px) 100vw, 193px\" \/>                    <\/div>\n        <div class=\"content\">\n            <div class=\"title\">\n                \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u0627\u0644\u064a: \u0623\u0641\u0636\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0648\u0627\u0644\u0623\u062b\u0631 \u0641\u064a \u062a\u0642\u0627\u0631\u064a\u0631 \u0641\u0626\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645            <\/div>\n            <div class=\"description\">\n                <p>\u064a\u0634\u0643\u0651\u0644 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u062c\u0627\u0646\u0628\u0627\u064b \u0645\u0647\u0645\u0651\u0627\u064b \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629\u060c \u0648\u062a\u0627\u0644\u064a\u0627\u064b \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0633\u0627\u062f. \u0648\u062a\u0624\u062f\u0651\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u062a\u064a \u062a\u062c\u0631\u064a\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 \u062f\u0648\u0631\u0627\u064b \u0641\u0639\u0627\u0644\u0627\u064b \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0625\u0641\u0635\u0627\u062d\u0627\u062a. \u0648\u0633\u0646\u062a\u0646\u0627\u0648\u0644 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0625\u0641\u0635\u0627\u062d\u0627\u062a \u062a\u0642\u0627\u0631\u064a\u0631 \u0641\u0626\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645\u060c \u0648\u0646\u0642\u062f\u0651\u0645 \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629 \u0628\u0634\u0623\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0647\u0630\u0647 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u062c\u0627\u0646\u0628\u0627\u064b \u0645\u0647\u0645\u0651\u0627\u064b \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629.<\/p>\n            <\/div>\n            <div class=\"meta_data\">\n                <div class=\"author\">\n                                                                        Accountability State Authority of Egypt- ASA                                                                                                                    <\/div>\n                                    <div class=\"country\">\n                        Egypt                    <\/div>\n                                                    <div class=\"region\">\n                        \u0623\u0631\u0627\u0628\u0648\u0633\u0627\u064a                    <\/div>\n                            <\/div>\n        <\/div>\n    <\/a>\n<\/div>                                                            <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n\n\n<section class=\"latest_posts white_bg\">\n    <div class=\"container\">\n        <div class=\"section_divider\"><\/div>\n        <div class=\"latest_inner\">\n            <div class=\"block_title\">\n                <h2>\u0622\u062e\u0631 \u0627\u0644\u0623\u062e\u0628\u0627\u0631<\/h2>\n                                    <a href=\"https:\/\/intosaijournal.org\/ar\/news\/\" class=\"primary_blue_link\">\n                        \u0627\u0644\u0623\u062e\u0628\u0627\u0631                    <\/a>\n                            <\/div>\n            <div class=\"block_posts\">\n 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\u00ab\u0627\u0628\u062a\u0643\u0627\u0631\u0627\u062a \u0627\u0644\u064a\u0648\u0631\u0648\u0633\u0627\u064a\u00bb (EUROSAI Innovations Newsletter) \u0644\u0635\u064a\u0641 \u0639\u0627\u0645 2026!            <\/div>\n            <div class=\"post_card-content__date\">\n                July 17, 2026            <\/div>\n        <\/div>\n    <\/a>\n<\/div>\n<div class=\"posts_list__item post_card\">\n    <a href=\"https:\/\/intosaijournal.org\/ar\/appointment-of-ms-manal-mohamed-khairy-as-vice-president-of-the-accountability-state-authority-asa-of-the-arab-republic-of-egypt\/\">\n                    <div class=\"post_card-category\">\u0645\u0644\u062e\u0635 \u0627\u0644\u0627\u062e\u0628\u0627\u0631<\/div>\n                <div class=\"post_card-image\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"310\" height=\"311\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/07\/Manal-Mohamed-Khairy-News-310x311.png\" class=\"attachment-news_list size-news_list wp-post-image\" alt=\"\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/07\/Manal-Mohamed-Khairy-News-310x311.png 310w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/07\/Manal-Mohamed-Khairy-News-300x300.png 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/07\/Manal-Mohamed-Khairy-News-1024x1024.png 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/07\/Manal-Mohamed-Khairy-News-150x150.png 150w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/07\/Manal-Mohamed-Khairy-News-768x768.png 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/07\/Manal-Mohamed-Khairy-News-660x660.png 660w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/07\/Manal-Mohamed-Khairy-News-426x427.png 426w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/07\/Manal-Mohamed-Khairy-News.png 1200w\" sizes=\"auto, (max-width: 310px) 100vw, 310px\" \/>                    <\/div>\n        <div 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href=\"https:\/\/intosaijournal.org\/ar\/%d8%a7%d9%84%d9%87%d9%8a%d8%a6%d8%a7%d8%aa-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%85%d8%b1%d8%a7%d8%ac%d8%b9%d8%a9-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d9%81%d9%8a-%d8%a7%d9%84\/\">\n                    <div class=\"post_card-category\">\u062f\u0627\u062e\u0644 INTOSAI<\/div>\n                <div class=\"post_card-image\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"310\" height=\"311\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/News-International-Meeting-on-Consensual-Approaches-and-Alternative-Dispute-Resolution-310x311.png\" class=\"attachment-news_list size-news_list wp-post-image\" alt=\"\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/06\/News-International-Meeting-on-Consensual-Approaches-and-Alternative-Dispute-Resolution-310x311.png 310w, 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\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 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\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":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\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:\/\/www.intosaijournal.org\/ar\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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