{"id":20500,"date":"2023-08-02T08:00:00","date_gmt":"2023-08-02T12:00:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=20500"},"modified":"2023-07-26T16:54:19","modified_gmt":"2023-07-26T20:54:19","slug":"%d8%a7%d9%84%d8%aa%d9%87%d8%af%d9%8a%d8%af%d8%a7%d8%aa-%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84-%d8%a7%d9%84%d8%ac%d9%87%d8%a7%d8%b2-%d8%a7%d9%84%d8%a3%d8%b9%d9%84%d9%89-%d9%84%d9%84%d8%b1","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/ar\/%d8%a7%d9%84%d8%aa%d9%87%d8%af%d9%8a%d8%af%d8%a7%d8%aa-%d9%84%d8%a7%d8%b3%d8%aa%d9%82%d9%84%d8%a7%d9%84-%d8%a7%d9%84%d8%ac%d9%87%d8%a7%d8%b2-%d8%a7%d9%84%d8%a3%d8%b9%d9%84%d9%89-%d9%84%d9%84%d8%b1\/","title":{"rendered":"\u0627\u0644\u062a\u0647\u062f\u064a\u062f\u0627\u062a \u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \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 \u0628\u0648\u0644\u0646\u062f\u0627"},"content":{"rendered":"\n

\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0647\u064a \u0634\u0631\u0637 \u0623\u0633\u0627\u0633\u064a \u0644\u0627 \u063a\u0646\u0649 \u0639\u0646\u0647 \u0644\u0623\u064a \u0645\u0624\u0633\u0633\u0629 \u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u064a\u0627 (SAI) \u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0644\u0627\u064a\u062a\u0647\u0627 \u060c \u0648\u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0627\u0644\u064a \u060c \u062a\u0638\u0647\u0631 \u0627\u0644\u0623\u062f\u0644\u0629 \u0623\u0646 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0627\u0644\u062a\u0634\u063a\u064a\u0644\u064a \u0622\u062e\u0630\u0629 \u0641\u064a \u0627\u0644\u062a\u062f\u0647\u0648\u0631 \u0641\u064a \u0623\u062c\u0632\u0627\u0621 \u0643\u062b\u064a\u0631\u0629 \u0645\u0646 \u0627\u0644\u0639\u0627\u0644\u0645 \u0648\u0623\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0644\u0627 \u062a\u0632\u0627\u0644 \u062a\u062d\u062a \u0627\u0644\u062a\u0647\u062f\u064a\u062f. \u064a\u0639\u062a\u0628\u0631 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \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 \u0623\u0648\u0644\u0648\u064a\u0629 \u0631\u0626\u064a\u0633\u064a\u0629 \u0641\u064a \u062e\u0637\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0625\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629.<\/p>\n\n

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\u0648\u062c\u062f \u0641\u0631\u064a\u0642 \u0627\u0644\u062e\u0628\u0631\u0627\u0621 \u060c \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u062c\u0645\u0639\u0647\u0627 \u060c \u0648\u0627\u0644\u0645\u0634\u0627\u0648\u0631\u0627\u062a \u0645\u0639 \u0627\u0644\u0623\u0637\u0631\u0627\u0641 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u060c \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645 \u0625\u062c\u0631\u0627\u0624\u0647\u0627 \u060c \u0628\u0645\u0627 \u0644\u0627 \u064a\u062f\u0639 \u0645\u062c\u0627\u0644\u0627\u064b \u0644\u0644\u0634\u0643 \u060c \u0627\u0646\u062a\u0647\u0627\u0643\u064b\u0627 \u0644\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0645\u0647\u0645\u0629 \u0644\u0625\u0639\u0644\u0627\u0646 \u0627\u0644\u0645\u0643\u0633\u064a\u0643 \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644 \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 (INTOSAI P-10) \u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u0645\u0628\u062f\u0623 2 – \u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0631\u0624\u0633\u0627\u0621 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0648\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0639\u064a\u0629 \u060c \u0627\u0644\u0645\u0628\u062f\u0623 3 – \u062a\u0641\u0648\u064a\u0636 \u0648\u0627\u0633\u0639 \u0628\u0645\u0627 \u0641\u064a\u0647 \u0627\u0644\u0643\u0641\u0627\u064a\u0629 \u0648\u0633\u0644\u0637\u0629 \u062a\u0642\u062f\u064a\u0631\u064a\u0629 \u0643\u0627\u0645\u0644\u0629 \u0641\u064a \u0623\u062f\u0627\u0621 \u0648\u0638\u0627\u0626\u0641\u0647\u0645 \u060c \u0627\u0644\u0645\u0628\u062f\u0623 4 – \u0627\u0644\u0648\u0635\u0648\u0644 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u062f \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0646 \u0623\u062c\u0644 \u0627\u0644\u0642\u064a\u0627\u0645 \u0628\u0645\u0633\u0624\u0648\u0644\u064a\u0627\u062a\u0647\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643 \u060c \u0642\u0627\u0645 \u0627\u0644\u0641\u0631\u064a\u0642 \u0628\u062a\u0642\u064a\u064a\u0645 \u0627\u0646\u062a\u0647\u0627\u0643 \u0645\u062d\u062a\u0645\u0644 \u0643\u0628\u064a\u0631 \u0648\u0648\u0627\u0642\u0639\u064a \u0644\u0644\u0645\u0628\u062f\u0623 8 – \u0639\u0646 \u0637\u0631\u064a\u0642 \u062a\u062e\u0641\u064a\u0636 \u0645\u064a\u0632\u0627\u0646\u064a\u0629 NIK \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0642\u064a\u0648\u062f \u0643\u0628\u064a\u0631\u0629 \u0639\u0644\u0649 \u0642\u062f\u0631\u0629 NIK \u0639\u0644\u0649 \u0623\u062f\u0627\u0621 \u0645\u0647\u0627\u0645\u0647\u0627 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629. <\/p>\n\n

\u0648\u0627\u0644\u0623\u0647\u0645 \u0645\u0646 \u0630\u0644\u0643 \u060c \u0623\u0646 \u062d\u062c\u0645 \u0627\u0644\u0627\u0646\u062a\u0647\u0627\u0643\u0627\u062a \u0644\u0645\u0628\u0627\u062f\u0626 \u0625\u0639\u0644\u0627\u0646 \u0627\u0644\u0645\u0643\u0633\u064a\u0643 \u0628\u0634\u0623\u0646 \u0627\u0633\u062a\u0642\u0644\u0627\u0644 \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 \u0642\u062f \u064a\u062b\u064a\u0631 \u0645\u062e\u0627\u0648\u0641 \u0628\u0634\u0623\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u0627\u0644\u0646\u0638\u0627\u0645 \u0641\u064a \u0628\u0648\u0644\u0646\u062f\u0627 \u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u0627\u0633\u062a\u0642\u0644\u0627\u0644 NIK \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u062f\u0633\u062a\u0648\u0631. \u0625\u0646 \u0645\u062f\u0649 \u0627\u0646\u062a\u0647\u0627\u0643 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u064a\u0635\u0646\u0641 \u0628\u0648\u0644\u0646\u062f\u0627 \u0641\u064a \u0627\u0644\u0645\u0631\u062a\u0628\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0628\u064a\u0646 \u062f\u0648\u0644 \u0625\u0641\u0631\u064a\u0642\u064a\u0627 \u0648\u0623\u0645\u0631\u064a\u0643\u0627 \u0627\u0644\u0644\u0627\u062a\u064a\u0646\u064a\u0629 \u0648\u0634\u0631\u0642 \u0627\u0644\u0628\u0644\u0642\u0627\u0646. <\/p>\n\n

\u064a\u0642\u062f\u0645 \u062a\u0642\u0631\u064a\u0631 IDI \u062a\u0648\u0635\u064a\u0627\u062a \u0645\u0647\u0645\u0629 \u0645\u0648\u062c\u0647\u0629 \u0625\u0644\u0649 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u062d\u0643\u0648\u0645\u0629 \u0628\u0648\u0644\u0646\u062f\u0627 \u0648\u0631\u0626\u064a\u0633 \u0645\u062c\u0644\u0633 \u0627\u0644\u0646\u0648\u0627\u0628 \u0627\u0644\u0628\u0648\u0644\u0646\u062f\u064a \u060c \u0645\u0645\u0627 \u064a\u0634\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u062e\u0637\u0648\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u062d\u0645\u0627\u064a\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 NIK. \u0648\u062a\u0634\u0645\u0644 \u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u062a\u0639\u064a\u064a\u0646 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633 NIK \u060c \u0648\u0636\u0645\u0627\u0646 \u0627\u0644\u0648\u0635\u0648\u0644 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0625\u0644\u0649 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0623\u062b\u0646\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u0648\u0625\u064a\u062c\u0627\u062f \u0637\u0631\u064a\u0642\u0629 \u0644\u062a\u0648\u0641\u064a\u0631 \u0627\u0644\u062a\u0645\u0648\u064a\u0644 \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u0634\u0631\u0643\u0629 NIK. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643 \u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062f\u064a\u0645\u0642\u0631\u0627\u0637\u064a\u0629 (IDI) \u0639\u0644\u0649 \u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062f\u0639\u0645 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0644\u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0648\u0636\u0639 \u0625\u0644\u0649 \u0646\u0635\u0627\u0628\u0647 \u060c \u0628\u062d\u064a\u062b \u064a\u0636\u0645\u0646 \u060c \u0641\u064a \u0627\u0644\u0645\u0642\u0627\u0645 \u0627\u0644\u0623\u0648\u0644 \u060c \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a \u0644\u0640 NIK. <\/p>\n\n

\u064a\u062c\u0628 \u062a\u0646\u0641\u064a\u0630 \u0646\u062a\u0627\u0626\u062c \u062a\u0642\u0631\u064a\u0631 IDI – \u0644\u0627 \u0633\u064a\u0645\u0627 \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0641\u064a\u0647 – \u0641\u064a \u0623\u0642\u0631\u0628 \u0648\u0642\u062a \u0645\u0645\u0643\u0646 \u060c \u0648\u0633\u062a\u0648\u0641\u0631 \u0627\u0644\u0623\u0633\u0627\u0633 \u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0645\u0643\u062a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u0639\u0644\u0649 \u0641\u064a \u0628\u0648\u0644\u0646\u062f\u0627. \u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u062e\u0644\u0627\u0644 \u0632\u064a\u0627\u0631\u0629 \u0645\u0648\u0642\u0639 NIK \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a<\/a> \u060c \u0648\u0627\u0642\u0631\u0623 \u062a\u0642\u0631\u064a\u0631 IDI \u0627\u0644\u0643\u0627\u0645\u0644 \u0647\u0646\u0627<\/a>. <\/p>\n","protected":false},"excerpt":{"rendered":"

\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0647\u064a \u0634\u0631\u0637 \u0623\u0633\u0627\u0633\u064a \u0644\u0627 \u063a\u0646\u0649 \u0639\u0646\u0647 \u0644\u0623\u064a \u0645\u0624\u0633\u0633\u0629 \u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u064a\u0627 (SAI) \u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0644\u0627\u064a\u062a\u0647\u0627 \u060c…<\/p>\n","protected":false},"author":162,"featured_media":20483,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2906],"country":[3216],"region":[1745],"news-type":[2907],"coauthors":[3541],"class_list":["post-20500","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-in-brief-ar","country-poland-ar","region-1745","news-type-news-in-brief-ar"],"acf":[],"yoast_head":"\n\u0627\u0644\u062a\u0647\u062f\u064a\u062f\u0627\u062a \u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \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 \u0628\u0648\u0644\u0646\u062f\u0627 - 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\/\u0627\u0644\u062a\u0647\u062f\u064a\u062f\u0627\u062a-\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644-\u0627\u0644\u062c\u0647\u0627\u0632-\u0627\u0644\u0623\u0639\u0644\u0649-\u0644\u0644\u0631\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u062a\u0647\u062f\u064a\u062f\u0627\u062a \u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644 \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 \u0628\u0648\u0644\u0646\u062f\u0627 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0647\u064a \u0634\u0631\u0637 \u0623\u0633\u0627\u0633\u064a \u0644\u0627 \u063a\u0646\u0649 \u0639\u0646\u0647 \u0644\u0623\u064a \u0645\u0624\u0633\u0633\u0629 \u062a\u062f\u0642\u064a\u0642 \u0639\u0644\u064a\u0627 (SAI) \u0644\u062a\u0646\u0641\u064a\u0630 \u0648\u0644\u0627\u064a\u062a\u0647\u0627 \u060c...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.intosaijournal.org\/ar\/\u0627\u0644\u062a\u0647\u062f\u064a\u062f\u0627\u062a-\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644-\u0627\u0644\u062c\u0647\u0627\u0632-\u0627\u0644\u0623\u0639\u0644\u0649-\u0644\u0644\u0631\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-02T12:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2023\/07\/Cover-image-SIRAM-report-on-SAI-Poland.png\" \/>\n\t<meta property=\"og:image:width\" content=\"602\" \/>\n\t<meta property=\"og:image:height\" content=\"780\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Supreme Audit Office, Poland (NIK)\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Supreme Audit Office, Poland (NIK)\" \/>\n<script type=\"application\/ld+json\" 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