{"id":31684,"date":"2024-12-19T08:00:00","date_gmt":"2024-12-19T13:00:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=31684"},"modified":"2024-12-17T21:00:12","modified_gmt":"2024-12-18T02:00:12","slug":"%d8%aa%d9%82%d8%af%d9%8a%d9%85-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d8%b9%d8%a7%d9%85-%d8%a7%d9%84%d8%ac%d8%af%d9%8a%d8%af-%d9%84%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d9%81%d9%8a","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/ar\/%d8%aa%d9%82%d8%af%d9%8a%d9%85-%d8%a7%d9%84%d9%85%d8%af%d9%82%d9%82-%d8%a7%d9%84%d8%b9%d8%a7%d9%85-%d8%a7%d9%84%d8%ac%d8%af%d9%8a%d8%af-%d9%84%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d9%81%d9%8a\/","title":{"rendered":"\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u062c\u062f\u064a\u062f \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0627 – \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0643\u0627\u0631\u0627\u0644\u064a \u0645\u0643\u0644\u064a\u0634 PSM"},"content":{"rendered":"\n

\u062a\u0645 \u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0643\u0627\u0631\u0627\u0644\u064a \u0645\u0643\u0644\u064a\u0634 PSM \u0641\u064a \u0645\u0646\u0635\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u062f\u0633 \u0639\u0634\u0631 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0627 \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 4 \u0646\u0648\u0641\u0645\u0628\u0631 2024.<\/p>\n\n

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\u0628\u064a\u0646 \u0639\u0627\u0645\u064a 2008 \u06482019\u060c \u0639\u0645\u0644\u062a \u0643\u0627\u0631\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0646\u064a\u0648 \u0633\u0627\u0648\u062b \u0648\u064a\u0644\u0632. \u0648\u0628\u0635\u0641\u062a\u0647\u0627 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0644\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0641\u0646\u064a \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631 (TAFE) \u0641\u064a \u0646\u064a\u0648 \u0633\u0627\u0648\u062b \u0648\u064a\u0644\u0632 \u0641\u064a \u0627\u0644\u0641\u062a\u0631\u0629 2018-2019\u060c \u0642\u0627\u062f\u062a \u0627\u0644\u0625\u0635\u0644\u0627\u062d\u0627\u062a \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0641\u064a \u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0641\u0646\u064a \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u0645\u0631. \u0648\u0642\u0628\u0644 \u0630\u0644\u0643\u060c \u0634\u063a\u0644\u062a \u0643\u0627\u0631\u0627\u0644\u064a \u0639\u062f\u0629 \u0645\u0646\u0627\u0635\u0628 \u0646\u0627\u0626\u0628 \u0648\u0632\u064a\u0631 \u0641\u064a \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u062e\u0632\u0627\u0646\u0629 \u0641\u064a \u0646\u064a\u0648 \u0633\u0627\u0648\u062b \u0648\u064a\u0644\u0632. \u0648\u0642\u062f \u062d\u0635\u0644\u062a \u0639\u0644\u0649 \u0645\u064a\u062f\u0627\u0644\u064a\u0629 \u0627\u0644\u062e\u062f\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a \u0639\u0627\u0645 2017 \u062a\u0642\u062f\u064a\u0631\u0627\u064b \u0644\u062e\u062f\u0645\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062a\u0645\u064a\u0632\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0630\u0627\u062a \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a \u0648\u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0641\u064a \u0646\u064a\u0648 \u0633\u0627\u0648\u062b \u0648\u064a\u0644\u0632. <\/p>\n\n

\u0628\u062f\u0623\u062a \u0643\u0627\u0631\u0627\u0644\u064a \u0645\u0633\u064a\u0631\u062a\u0647\u0627 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0641\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0628\u0648\u0633\u0637\u0646 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u064a\u0629\u060c \u0642\u0628\u0644 \u0623\u0646 \u062a\u0639\u0645\u0644 \u0645\u0639 \u0627\u0644\u0635\u0644\u064a\u0628 \u0627\u0644\u0623\u062d\u0645\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0641\u064a \u0628\u0648\u062a\u0633\u0648\u0627\u0646\u0627 \u0648\u0627\u0644\u0628\u0648\u0633\u0646\u0629 \u0648\u0627\u0644\u0647\u0631\u0633\u0643\u060c \u062b\u0645 \u0645\u0639 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u062f\u0648\u0644\u064a \u0641\u064a \u0648\u0627\u0634\u0646\u0637\u0646 \u0627\u0644\u0639\u0627\u0635\u0645\u0629 \u0645\u0646 \u0639\u0627\u0645 2000 \u0625\u0644\u0649 2007.<\/p>\n\n

\u0643\u0627\u0631\u0627\u0644\u064a \u062d\u0627\u0635\u0644\u0629 \u0639\u0644\u0649 \u062f\u0631\u062c\u0629 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0627\u0647 \u0641\u064a \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u0645\u0644\u0628\u0648\u0631\u0646 \u0648\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0641\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f (\u0645\u0639 \u0645\u0631\u062a\u0628\u0629 \u0627\u0644\u0634\u0631\u0641 1) \u0645\u0646 \u0627\u0644\u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0627\u0644\u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0629. \u0648\u0647\u064a \u0632\u0645\u064a\u0644\u0629 \u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0645\u0645\u0627\u0631\u0633\u064a\u0646 \u0645\u0639\u062a\u0645\u062f\u064a\u0646 (FCPA). <\/p>\n","protected":false},"excerpt":{"rendered":"

\u062a\u0645 \u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0643\u0627\u0631\u0627\u0644\u064a \u0645\u0643\u0644\u064a\u0634 PSM \u0641\u064a \u0645\u0646\u0635\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u062f\u0633 \u0639\u0634\u0631 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0627…<\/p>\n","protected":false},"author":183,"featured_media":31679,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2906],"country":[3598],"region":[1747],"news-type":[2907],"coauthors":[3583],"class_list":["post-31684","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-in-brief-ar","country-australia-ar","region-1747","news-type-news-in-brief-ar"],"acf":[],"yoast_head":"\n\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u062c\u062f\u064a\u062f \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0627 - \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0643\u0627\u0631\u0627\u0644\u064a \u0645\u0643\u0644\u064a\u0634 PSM - 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\/\u062a\u0642\u062f\u064a\u0645-\u0627\u0644\u0645\u062f\u0642\u0642-\u0627\u0644\u0639\u0627\u0645-\u0627\u0644\u062c\u062f\u064a\u062f-\u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0641\u064a\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u062c\u062f\u064a\u062f \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0627 - \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0643\u0627\u0631\u0627\u0644\u064a \u0645\u0643\u0644\u064a\u0634 PSM - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u062a\u0645 \u062a\u0639\u064a\u064a\u0646 \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0643\u0627\u0631\u0627\u0644\u064a \u0645\u0643\u0644\u064a\u0634 PSM \u0641\u064a \u0645\u0646\u0635\u0628 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u062f\u0633 \u0639\u0634\u0631 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0623\u0633\u062a\u0631\u0627\u0644\u064a\u0627...\" \/>\n<meta property=\"og:url\" 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