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\u0643\u0627\u0646 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0645\u062f\u063a\u0634\u0642\u0631 \u0631\u0627\u0636\u064a\u064b\u0627 \u062c\u062f\u064b\u0627 \u0639\u0646 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u064a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0645\u0631\u064a\u0646 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u064a \u0647\u0630\u0627 \u0628\u0647\u062f\u0641 \u062a\u0639\u0644\u064a\u0645\u064a \u060c \u062d\u064a\u062b \u062a\u0646\u0627\u0648\u0644\u062a \u0627\u0644\u0635\u062d\u0641 \u0639\u0644\u0649 \u0646\u0637\u0627\u0642 \u0648\u0627\u0633\u0639 \u0645\u062d\u062a\u0648\u0649 \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0635\u062d\u0641\u064a\u0629 \u0648\u062a\u062b\u0645\u064a\u0646\u0647\u0627 \u062c\u064a\u062f\u064b\u0627.<\/p>\n\n![\"\"](\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/06\/express-of-madagascar.jpg\")
\u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0635\u062d\u064a\u0641\u0629 Express of Madagascar \u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0645\u0644\u0641 \u0627\u0644\u0635\u062d\u0641\u064a \u0644\u0628\u0646\u0627\u0621 \u0645\u0642\u0627\u0628\u0644\u0629 \u0645\u0639 Ratsihosena Andrianandrasana \u060c \u0631\u0626\u064a\u0633 \u0627\u0644\u063a\u0631\u0641\u0629 \u060c \u0628\u0639\u0646\u0648\u0627\u0646: \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u062a\u0646\u064a\u0631 \u0627\u0644\u0631\u0623\u064a \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629.<\/em><\/figcaption><\/figure>\n\n![\"\"](\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2023\/06\/Midi-newspaper.jpg\")
\u0623\u0645\u0627 \u0635\u062d\u064a\u0641\u0629 “\u0645\u064a\u062f\u064a” \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0627\u0644\u0643\u0628\u0631\u0649 \u0627\u0644\u0623\u062e\u0631\u0649 \u0641\u0642\u062f \u062a\u0635\u062f\u0631\u062a \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0642\u0627\u062f\u0645\u0629 \u0648\u0637\u0639\u0646\u062a \u0641\u064a \u0641\u0643\u0631\u0629 \u0623\u0646 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0647\u064a “\u0639\u062f\u0648” \u0627\u0644\u0633\u0644\u0637\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u060c \u0645\u0624\u0643\u062f\u0629 \u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629.<\/em><\/figcaption><\/figure>\n\n\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0647\u0630\u0627 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u060c \u062a\u0645 \u0623\u064a\u0636\u064b\u0627 \u0625\u0639\u062f\u0627\u062f \u0645\u0633\u0648\u062f\u0629 \u062e\u0637\u0629 \u0627\u062a\u0635\u0627\u0644 \u0648\u062a\u0645 \u062a\u0642\u062f\u064a\u0645 20 \u062a\u0648\u0635\u064a\u0629 \u0628\u0634\u0623\u0646 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0648\u0645\u0648\u0642\u0639\u0647\u0627 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0648\u062d\u0633\u0627\u0628\u0647\u0627 \u0639\u0644\u0649 Facebook \u060c \u0648\u0643\u0630\u0644\u0643 \u0628\u0634\u0623\u0646 \u0639\u0644\u0627\u0642\u0627\u062a\u0647\u0627 \u0645\u0639 \u0627\u0644\u0635\u062d\u0627\u0641\u0629 \u0648\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0622\u062e\u0631\u064a\u0646 \u0628\u0641\u0636\u0644 \u062f\u0639\u0645 \u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0648\u0639\u0628\u0631 \u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629. \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u060c \u062a\u062c\u0631\u0623 “Cour des Comptes” \u0641\u064a \u0645\u062f\u063a\u0634\u0642\u0631 \u0648\u0631\u0624\u0633\u0627\u0621\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u062e\u0631\u0648\u062c \u0645\u0646 \u0645\u0646\u0627\u0637\u0642 \u0627\u0644\u0631\u0627\u062d\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0645 \u0644\u0644\u0627\u0644\u062a\u0642\u0627\u0621 \u0628\u0627\u0644\u0635\u062d\u0627\u0641\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u062f\u0631\u064a\u0633 \u0641\u064a \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.<\/p>\n","protected":false},"excerpt":{"rendered":"
\u0627\u0644\u0645\u0624\u0644\u0641: \u062f\u064a\u0646\u064a\u0633 \u062c\u064a\u062a\u0644\u064a\u0641 \u060c \u062e\u0628\u064a\u0631 \u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0641\u064a \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0639\u062f\u0644 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 \u0641\u064a \u062d\u064a\u0646 \u0623\u0646 \u0646\u0634\u0631 \u0627\u0644\u062a\u0642\u0631\u064a\u0631…<\/p>\n","protected":false},"author":159,"featured_media":19933,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2876,31],"country":[3161,3005],"region":[1743,1745],"news-type":[2885],"coauthors":[3529],"class_list":["post-19957","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inside-intosai-ar","category-31","country-france-ar","country-madagascar-ar","region-1743","region-1745","news-type-inside-intosai-ar"],"acf":[],"yoast_head":"\n
\u0644\u0642\u0627\u0621 \u0627\u0644\u0635\u062d\u0627\u0641\u0629 \u0641\u064a \u0623\u0646\u062a\u0627\u0646\u0627\u0646\u0627\u0631\u064a\u0641\u0648: \u062a\u0639\u0632\u064a\u0632 \u0639\u0644\u0645 \u0623\u0635\u0648\u0644 \u0627\u0644\u062a\u062f\u0631\u064a\u0633 \u0641\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 \u0641\u064a \u0645\u062f\u063a\u0634\u0642\u0631 - 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\/\u0644\u0642\u0627\u0621-\u0627\u0644\u0635\u062d\u0627\u0641\u0629-\u0641\u064a-\u0623\u0646\u062a\u0627\u0646\u0627\u0646\u0627\u0631\u064a\u0641\u0648-\u062a\u0639\u0632\u064a\u0632-\u0639\u0644\/\" \/>\n<meta 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