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\u0645\u0645\u0627 \u0648\u0641\u0631 \u0645\u0646\u0635\u0629 \u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u062a\u0646\u0638\u064a\u0645 \u0623\u0646\u0634\u0637\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u063a\u0631\u0641\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629.<\/p>\n\n\n\n<p>\u062a\u0646\u0641\u0630 \u063a\u0631\u0641\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u0629 \u0644\u0644\u062f\u0648\u0644\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062a\u064a \u0623\u0639\u062f\u062a\u0647\u0627 \u063a\u0631\u0641\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0642\u0627\u0646\u0648\u0646 &#8220;\u063a\u0631\u0641\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0623\u0630\u0631\u0628\u064a\u062c\u0627\u0646&#8221; \u0648\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0645\u0646\u0638\u0645\u0629 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0644\u064a\u0627 (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a). \u0643\u0627\u0646\u062a \u0647\u0630\u0647 \u0627\u0644\u0622\u0644\u064a\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0623\u0633\u0627\u0633 \u0644\u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0641\u064a \u0627\u062a\u062c\u0627\u0647 \u062a\u0643\u064a\u064a\u0641 \u0646\u0634\u0627\u0637 \u0627\u0644\u063a\u0631\u0641\u0629 \u0648\u062f\u0645\u062c\u0647\u0627 \u0645\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0628\u0634\u0643\u0644 \u0623\u0643\u062b\u0631 \u0641\u0639\u0627\u0644\u064a\u0629. \u0643\u0645\u0627 \u062a\u0645 \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062f\u0648\u0644\u064a \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647 \u0623\u062d\u062f \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u0623\u0631\u0628\u0639\u0629 \u0644\u0644\u063a\u0631\u0641\u0629. \u0644\u0647\u0630\u0627 \u0627\u0644\u0633\u0628\u0628 \u060c \u0641\u0625\u0646 \u063a\u0631\u0641\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0647\u064a \u0639\u0636\u0648 \u0641\u064a \u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u060c \u0645\u062b\u0644 INTOSAI (\u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a) \u060c EUROSAI (\u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a) \u060c ASOSAI (\u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0622\u0633\u064a\u0648\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a) \u0648 ECOSAI ( \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\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) \u060c \u0648\u062a\u062a\u0639\u0627\u0648\u0646 \u0645\u0639\u0647\u0627 \u0628\u0634\u0643\u0644 \u0648\u062b\u064a\u0642.<\/p>\n\n\n\n<p>\u0623\u0646\u0634\u0623\u062a \u063a\u0631\u0641\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0623\u0630\u0631\u0628\u064a\u062c\u0627\u0646 \u0641\u064a \u0639\u0627\u0645 2001 \u0628\u0645\u0628\u0627\u062f\u0631\u0629 \u0645\u0646 \u0627\u0644\u0632\u0639\u064a\u0645 \u0627\u0644\u0648\u0637\u0646\u064a \u062d\u064a\u062f\u0631 \u0639\u0644\u064a\u064a\u0641 \u060c \u0648\u0642\u062f \u0623\u0646\u062c\u0632\u062a \u0628\u0646\u062c\u0627\u062d \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u0645\u0648\u0643\u0644\u0629 \u0625\u0644\u064a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0645\u0627\u0631\u0633\u0629 \u062d\u0642\u0648\u0642\u0647\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 20 \u0639\u0627\u0645\u064b\u0627 \u0645\u0646 \u0627\u0644\u0646\u0634\u0627\u0637 \u060c \u0648\u062a\u0648\u0627\u0635\u0644 \u0623\u0646\u0634\u0637\u062a\u0647\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062a\u064a \u0646\u0641\u0630\u0647\u0627 \u0628\u0646\u062c\u0627\u062d \u0627\u0644\u0631\u0626\u064a\u0633 \u0627\u0644\u062d\u0627\u0644\u064a \u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0623\u0630\u0631\u0628\u064a\u062c\u0627\u0646 \u0625\u0644\u0647\u0627\u0645 \u0639\u0644\u064a\u064a\u0641.<\/p>\n\n\n\n<p>\u0641\u064a \u0639\u0627\u0645 2023 \u060c \u0627\u0644\u0630\u064a \u062a\u0645 \u0625\u0639\u0644\u0627\u0646\u0647 &#8220;\u0639\u0627\u0645 \u062d\u064a\u062f\u0631 \u0639\u0644\u064a\u064a\u0641&#8221; \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0631\u0626\u0627\u0633\u0629 \u060c \u062a\u0639\u0644\u0646 \u063a\u0631\u0641\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0623\u0646\u0647\u0627 \u0633\u062a\u062d\u0627\u0648\u0644 \u062a\u0646\u0641\u064a\u0630 \u062c\u0645\u064a\u0639 \u0627\u0644\u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u0645\u0646\u0648\u0637\u0629 \u0628\u0647\u0627 \u0628\u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629. \u0648\u0628\u0647\u0630\u0627 \u060c \u062a\u0647\u062f\u0641 \u0627\u0644\u063a\u0631\u0641\u0629 \u0625\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a INTOSAI-P 12 \u060c \u0648\u0627\u0644\u062a\u064a \u062a\u062a\u0648\u062e\u0649 \u062e\u0644\u0642 \u0642\u064a\u0645\u0629 \u0644\u0644\u0645\u062c\u062a\u0645\u0639 \u0648\u0625\u062d\u062f\u0627\u062b \u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u0641\u064a \u062d\u064a\u0627\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0645\u0646 \u0642\u0628\u0644 \u0647\u064a\u0626\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0639\u0644\u064a\u0627.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0628\u0639\u062f \u0627\u0646\u0647\u064a\u0627\u0631 \u0627\u062a\u062d\u0627\u062f \u0627\u0644\u062c\u0645\u0647\u0648\u0631\u064a\u0627\u062a \u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643\u064a\u0629 \u0627\u0644\u0633\u0648\u0641\u064a\u0627\u062a\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642 \u0641\u064a 18 \u0623\u0643\u062a\u0648\u0628\u0631 1991 \u060c \u062a\u0645\u062a \u0627\u0633\u062a\u0639\u0627\u062f\u0629 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644&#8230;<\/p>\n","protected":false},"author":44,"featured_media":20555,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2906],"country":[2965],"region":[1744],"news-type":[2907],"coauthors":[3298],"class_list":["post-20213","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-in-brief-ar","country-azerbaijan-ar","region-1744","news-type-news-in-brief-ar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0644 \u0628\u0627\u0644\u0630\u0643\u0631\u0649 \u0627\u0644\u0645\u0627\u0626\u0629 \u0644\u0644\u0632\u0639\u064a\u0645 \u0627\u0644\u0648\u0637\u0646\u064a \u062d\u064a\u062f\u0631 \u0639\u0644\u064a\u064a\u0641: \u062a\u0623\u0645\u0644\u0627\u062a \u0641\u064a \u0625\u0646\u0634\u0627\u0621 \u063a\u0631\u0641\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a - 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\/commemorating-the-100th-anniversary-of-president-heydar-aliyev-reflections-on-the-establishment-of-the-chamber-of-accounts\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u0627\u062d\u062a\u0641\u0627\u0644 \u0628\u0627\u0644\u0630\u0643\u0631\u0649 \u0627\u0644\u0645\u0627\u0626\u0629 \u0644\u0644\u0632\u0639\u064a\u0645 \u0627\u0644\u0648\u0637\u0646\u064a \u062d\u064a\u062f\u0631 \u0639\u0644\u064a\u064a\u0641: 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