{"id":20141,"date":"2023-07-19T08:00:00","date_gmt":"2023-07-19T12:00:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=20141"},"modified":"2023-10-19T11:29:22","modified_gmt":"2023-10-19T15:29:22","slug":"%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9-%d9%81%d9%8a-%d9%85%d8%ad%d9%83%d9%85%d8%a9-%d9%83%d9%88%d9%86%d8%aa%d8%a7%d8%b3-%d8%af%d8%a7-%d8%a3%d9%88%d9%86%d9%8a%d8%a7%d9%88-tcu-%d8%a7","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/ar\/%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9-%d9%81%d9%8a-%d9%85%d8%ad%d9%83%d9%85%d8%a9-%d9%83%d9%88%d9%86%d8%aa%d8%a7%d8%b3-%d8%af%d8%a7-%d8%a3%d9%88%d9%86%d9%8a%d8%a7%d9%88-tcu-%d8%a7\/","title":{"rendered":"\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0645\u062d\u0643\u0645\u0629 \u0643\u0648\u0646\u062a\u0627\u0633 \u062f\u0627 \u0623\u0648\u0646\u064a\u0627\u0648 (TCU \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644)"},"content":{"rendered":"\n

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\u0648\u0631\u0642<\/h2>\n\n

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\u0627\u0644\u0634\u0643\u0644 4 – 2017-2022 \u0644\u0648\u062d\u0629 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 – \u0627\u0644\u0645\u064a\u0627\u0647 \/ \u06453<\/sup><\/figcaption><\/figure>\n\n

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\u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0639\u0644\u0649 \u0623\u0646 \u0643\u0644 \u0647\u0630\u0647 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062a\u0633\u0639\u0649 \u0625\u0644\u0649 \u0627\u0644\u062a\u0648\u0641\u064a\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u0643\u0627\u0633\u0628 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629.<\/p>\n\n

\u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0627\u0644\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u060c \u062a\u062a\u0645 \u0645\u0631\u0627\u0642\u0628\u062a\u0646\u0627 \u0623\u064a\u0636\u064b\u0627 \u062e\u0627\u0631\u062c\u064a\u064b\u0627 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u0646\u0637\u0642\u0629 \u0643\u0627\u0626\u0646 TCU \u0645\u0646\u0630 \u0639\u0627\u0645 2017.<\/p>\n\n

\u062a\u0642\u0648\u0645 \u062c\u0645\u064a\u0639 \u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0645\u0631\u0627\u0642\u0628\u0629 \u0645\u0645\u0627\u062b\u0644\u0629. \u0644\u0630\u0644\u0643 \u060c \u0623\u0646\u0634\u0623\u0646\u0627 \u0645\u0624\u0634\u0631\u064b\u0627 \u064a\u0633\u0645\u062d \u0628\u0642\u064a\u0627\u0633 \u0648\u0645\u0642\u0627\u0631\u0646\u0629 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0646\u0641\u0630\u0647\u0627 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629.<\/p>\n\n

\u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u060c \u062a\u0645 \u0625\u0646\u0634\u0627\u0621 \u062a\u0637\u0628\u064a\u0642 IASA (\u0645\u0624\u0634\u0631 \u062a\u0642\u064a\u064a\u0645 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629) \u060c \u0648\u0627\u0644\u0630\u064a \u064a\u062a\u0643\u0648\u0646 \u0645\u0646 11 \u0625\u0631\u0634\u0627\u062f\u0627\u062a: \u062e\u0637\u0629 \u0627\u0644\u0644\u0648\u062c\u0633\u062a\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u060c \u0648\u0627\u0644\u0645\u064a\u0627\u0647 \u060c \u0648\u0627\u0644\u0637\u0627\u0642\u0629 \u060c \u0648\u0627\u0644\u0648\u0631\u0642 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u060c \u0648\u0625\u0635\u062f\u0627\u0631 \u0627\u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0644\u0644\u0645\u0628\u0627\u0646\u064a \u0627\u0644\u0639\u0627\u0645\u0629 \u060c \u0648\u0627\u0644\u062a\u062c\u0645\u064a\u0639 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0626\u064a \u060c \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u060c \u0648\u0625\u0645\u0643\u0627\u0646\u064a\u0629 \u0627\u0644\u0648\u0635\u0648\u0644 \u060c \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u062a\u0646\u0642\u0644 \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0628\u0631\u0627\u0645\u062c.<\/p>\n\n

\u0645\u0646\u0630 \u0630\u0644\u0643 \u0627\u0644\u062d\u064a\u0646 \u060c \u0627\u0633\u062a\u062b\u0645\u0631\u0646\u0627 \u0641\u064a \u0627\u0644\u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u062a\u064a \u0645\u0643\u0646\u062a\u0646\u0627 \u0645\u0646 \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0645\u0624\u0634\u0631 IASA (3.0). \u0641\u064a \u0639\u0627\u0645 2017 \u060c \u0643\u0627\u0646\u062a \u0627\u0644\u0646\u062a\u064a\u062c\u0629 2.15. \u0641\u064a \u0639\u0627\u0645 2020 \u060c \u0648\u0635\u0644\u0646\u0627 \u0625\u0644\u0649 \u0627\u0644\u0645\u0624\u0634\u0631 2.71 \u060c \u0648\u0641\u064a \u0639\u0627\u0645 2022 \u0648\u0635\u0644\u0646\u0627 \u0625\u0644\u0649 \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u0642\u0635\u0649 \u0644\u0644\u0645\u0641\u0647\u0648\u0645 \u0641\u064a \u0627\u0644\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u0640 11.<\/p>\n\n

\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\u062a\u0648\u0641\u0631\u0629 \u0641\u064a \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0633\u0645\u062d \u0628\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062a\u0637\u0648\u0631 \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\n\n

\"الشكل
\u0627\u0644\u0634\u0643\u0644 2<\/strong> – \u0645\u0624\u0634\u0631 \u062a\u0642\u064a\u064a\u0645 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 2017-2022<\/figcaption><\/figure>\n\n

\u062a\u0645 \u062a\u0642\u062f\u064a\u0645 \u0647\u0630\u0647 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0628\u0627\u0644\u0641\u0639\u0644 \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0646\u062f\u0648\u0627\u062a \u062d\u0648\u0644 \u0647\u0630\u0627 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u060c \u0648\u0643\u0627\u0646\u062a \u0645\u0628\u0627\u062f\u0631\u0627\u062a\u0646\u0627 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0628\u0645\u062b\u0627\u0628\u0629 \u0646\u0645\u0648\u0630\u062c \u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629 \u0627\u0644\u0645\u062e\u062a\u0644\u0641\u0629.<\/p>\n\n

\u0646\u0624\u0643\u062f \u0623\u064a\u0636\u064b\u0627 \u0623\u0646 \u0623\u062d\u062f \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a\u0629 \u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0646\u0627 \u0647\u0648 \u0645\u0634\u0627\u0631\u0643\u062a\u0646\u0627 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 \u0641\u064a \u0645\u0628\u0627\u062f\u0631\u0627\u062a \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0623\u0648 \u0627\u0644\u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0626\u0629.<\/p>\n\n

\u0648\u062a\u062c\u062f\u0631 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0628\u0631\u0646\u0627\u0645\u062c \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0644\u0648\u062c\u0633\u062a\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 (PLS) \u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u062e\u0645\u0633 \u0633\u0646\u0648\u0627\u062a 2021-2025 \u064a\u062d\u0627\u0641\u0638 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u062d\u0627\u0648\u0631 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u0644\u0644\u062e\u0637\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 (\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u060c \u0627\u0644\u0623\u0634\u063a\u0627\u0644 \u0648\u0635\u064a\u0627\u0646\u0629 \u0627\u0644\u0645\u0628\u0627\u0646\u064a \u060c \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (IT) \u060c \u062c\u0648\u062f\u0629 \u0627\u0644\u062d\u064a\u0627\u0629 \u060c \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628) \u060c \u0648\u062a\u0636\u0645\u0646\u062a \u0628\u0646\u062f “\u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0628\u064a\u0646 \u0627\u0644\u062c\u0646\u0633\u064a\u0646” \u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 (SDGs) \u060c \u0645\u0646 \u062c\u062f\u0648\u0644 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0644\u0639\u0627\u0645 2030 (\u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629).<\/p>\n\n

\u062a\u0639\u0645\u0644 TCU \u0643\u0646\u0645\u0648\u0630\u062c \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0648\u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645. \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0639\u062a\u0645\u0627\u062f \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u060c \u0641\u0625\u0646\u0647 \u064a\u0634\u062c\u0639 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0623\u062e\u0631\u0649 \u0639\u0644\u0649 \u0623\u0646 \u062a\u0641\u0639\u0644 \u0627\u0644\u0634\u064a\u0621 \u0646\u0641\u0633\u0647 \u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u0646\u0634\u0631 \u062b\u0642\u0627\u0641\u0629 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n\n

\u064a\u0624\u062f\u064a \u062a\u0628\u0646\u064a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0625\u0644\u0649 \u062a\u062d\u0642\u064a\u0642 \u0648\u0641\u0648\u0631\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u060c \u0645\u062b\u0644 \u0627\u0644\u0645\u064a\u0627\u0647 \u0648\u0627\u0644\u0643\u0647\u0631\u0628\u0627\u0621. \u064a\u0624\u062f\u064a \u0647\u0630\u0627 \u0625\u0644\u0649 \u0627\u0646\u062e\u0641\u0627\u0636 \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062c\u0633\u0645 \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0644\u0645\u062c\u062a\u0645\u0639. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643 \u060c \u0641\u0625\u0646 \u062a\u0628\u0646\u064a \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0645\u0646 \u0642\u0628\u0644 \u0648\u062d\u062f\u0629 \u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0641\u0646\u064a \u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0628\u064a\u0626\u064a \u0644\u0623\u0646\u0634\u0637\u062a\u0647\u0627. \u0648\u0647\u0630\u0627 \u064a\u0634\u0645\u0644 \u0643\u0644 \u0634\u064a\u0621 \u0645\u0646 \u062a\u0642\u0644\u064a\u0644 \u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0648\u0631\u0642 \u0625\u0644\u0649 \u0627\u0639\u062a\u0645\u0627\u062f \u062a\u062f\u0627\u0628\u064a\u0631 \u0644\u0644\u062d\u062f \u0645\u0646 \u0627\u0646\u0628\u0639\u0627\u062b\u0627\u062a \u063a\u0627\u0632\u0627\u062a \u0627\u0644\u0627\u062d\u062a\u0628\u0627\u0633 \u0627\u0644\u062d\u0631\u0627\u0631\u064a. \u064a\u0639\u062a\u0628\u0631 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0623\u064a\u0636\u064b\u0627 \u0648\u0633\u064a\u0644\u0629 \u0644\u0625\u062b\u0628\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.<\/p>\n\n

\u0641\u064a \u0627\u0644\u062e\u062a\u0627\u0645 \u060c \u0641\u0625\u0646 \u062a\u0628\u0646\u064a \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0644\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0645\u0647\u0645 \u0644\u064a\u0633 \u0641\u0642\u0637 \u0644\u0644\u0645\u062b\u0627\u0644 \u0627\u0644\u0630\u064a \u062a\u0642\u062f\u0645\u0647 \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u060c \u0648\u0644\u0643\u0646 \u0623\u064a\u0636\u064b\u0627 \u0644\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u062d\u0641\u0648\u0638\u0629 \u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0627\u0644\u0628\u064a\u0626\u0629 \u060c \u0648\u0625\u062b\u0628\u0627\u062a \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629.<\/p>\n\n

\u0648\u0628\u0627\u0644\u0646\u0638\u0631 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0627\u0647\u0645 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0645\u0646 \u0642\u0628\u0644 \u062c\u0645\u064a\u0639 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \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 \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0628\u064a\u0626\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u060c \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062f\u0648\u0644\u064a \u0641\u064a \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062e\u0637\u0629 \u0627\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0644\u0639\u0627\u0645 2030 \u060c \u0648\u0625\u0639\u0637\u0627\u0621 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0642\u064a\u0627\u062f\u0629 \u0639\u0627\u0644\u0645\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0623\u0635\u0628\u062d \u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u062b\u064a\u0642 \u0627\u0644\u0635\u0644\u0629 \u0628\u0627\u0644\u0633\u064a\u0646\u0627\u0631\u064a\u0648 \u0627\u0644\u0639\u0627\u0644\u0645\u064a. \u0641\u064a \u0646\u0637\u0627\u0642 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a…<\/p>\n","protected":false},"author":104,"featured_media":6222,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2906,31],"country":[2896],"region":[2869],"news-type":[2907],"coauthors":[3493],"class_list":["post-20141","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-in-brief-ar","category-31","country-brazil-5-ar","region-olacefs-de-ar","news-type-news-in-brief-ar"],"acf":[],"yoast_head":"\n\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0645\u062d\u0643\u0645\u0629 \u0643\u0648\u0646\u062a\u0627\u0633 \u062f\u0627 \u0623\u0648\u0646\u064a\u0627\u0648 (TCU \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644) - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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\u0628\u0627\u0644\u0633\u064a\u0646\u0627\u0631\u064a\u0648 \u0627\u0644\u0639\u0627\u0644\u0645\u064a. \u0641\u064a \u0646\u0637\u0627\u0642 \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.intosaijournal.org\/ar\/\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629-\u0641\u064a-\u0645\u062d\u0643\u0645\u0629-\u0643\u0648\u0646\u062a\u0627\u0633-\u062f\u0627-\u0623\u0648\u0646\u064a\u0627\u0648-tcu-\u0627\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:published_time\" content=\"2023-07-19T12:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-19T15:29:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2023\/02\/TCU-Brazil-Logo.jpg\" \/>\n\t<meta property=\"og:image:width\" 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