{"id":36117,"date":"2025-07-28T08:30:00","date_gmt":"2025-07-28T12:30:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=36117"},"modified":"2025-07-25T18:49:36","modified_gmt":"2025-07-25T22:49:36","slug":"%d8%a7%d9%86%d8%b9%d9%82%d8%a7%d8%af-%d8%a7%d9%84%d8%a7%d8%ac%d8%aa%d9%85%d8%a7%d8%b9-%d8%a7%d9%84%d8%a3%d9%88%d9%84-%d8%a7%d9%84%d9%85%d8%b4%d8%aa%d8%b1%d9%83-%d8%a8%d9%8a%d9%86-%d8%a7%d9%84%d8%ac","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/ar\/%d8%a7%d9%86%d8%b9%d9%82%d8%a7%d8%af-%d8%a7%d9%84%d8%a7%d8%ac%d8%aa%d9%85%d8%a7%d8%b9-%d8%a7%d9%84%d8%a3%d9%88%d9%84-%d8%a7%d9%84%d9%85%d8%b4%d8%aa%d8%b1%d9%83-%d8%a8%d9%8a%d9%86-%d8%a7%d9%84%d8%ac\/","title":{"rendered":"\u0627\u0646\u0639\u0642\u0627\u062f \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0623\u0648\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u064a\u0646 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629"},"content":{"rendered":"\n

\u0627\u0646\u0639\u0642\u062f \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0623\u0648\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u064a\u0646 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0645\u0631\u0627\u0642\u0628\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0628\u0627\u0643\u0648\u060c \u0623\u0630\u0631\u0628\u064a\u062c\u0627\u0646\u060c \u0641\u064a 18 \u064a\u0648\u0644\u064a\u0648\u060c \u0645\u0639 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0645\u0648\u0636\u0648\u0639\u064a\u0646 \u0631\u0626\u064a\u0633\u064a\u064a\u0646: “\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u062a\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0627\u062e” \u0648”\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0630\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0641\u064a \u0627\u0644\u062a\u062f\u0642\u064a\u0642”.<\/p>\n\n

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

\"\"
\u0627\u0644\u0645\u0635\u062f\u0631: \u0623\u0633\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n

\u0642\u062f\u0645 \u0623\u0639\u0636\u0627\u0621 \u0645\u062c\u0644\u0633\u064a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0646\u0638\u0645\u062a\u064a\u0646 \u0639\u0631\u0648\u0636\u0627\u064b \u062a\u0642\u062f\u064a\u0645\u064a\u0629 \u0648\u0634\u0627\u0631\u0643\u0648\u0627 \u0641\u064a \u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0645\u062a\u0639\u0645\u0642\u0629 \u0648\u062a\u0628\u0627\u062f\u0644\u0648\u0627 \u062e\u0628\u0631\u0627\u062a\u0647\u0645 \u0648\u0631\u0624\u0627\u0647\u0645 \u062d\u0648\u0644 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0646.<\/p>\n\n

\u0648\u0642\u062f \u0644\u0639\u0628 \u0647\u0630\u0627 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0645\u0634\u062a\u0631\u0643\u060c \u0627\u0644\u0630\u064a \u062a\u0645 \u062a\u0646\u0638\u064a\u0645\u0647 \u0641\u064a \u0625\u0637\u0627\u0631 \u0645\u0630\u0643\u0631\u0629 \u0627\u0644\u062a\u0641\u0627\u0647\u0645 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u0622\u0633\u064a\u0627 \u0648\u0627\u0644\u0645\u062d\u064a\u0637 \u0627\u0644\u0647\u0627\u062f\u0626 \u0648\u0627\u0644\u0623\u0631\u0627\u0628\u0648\u0633\u0627\u064a \u062f\u0648\u0631\u064b\u0627 \u0647\u0627\u0645\u064b\u0627 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a \u0648\u062a\u0633\u0647\u064a\u0644 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0646\u0638\u0645\u062a\u064a\u0646 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u062a\u064a\u0646.<\/p>\n\n

\"\"
\u0627\u0644\u0645\u0635\u062f\u0631: \u0623\u0633\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"

\u0627\u0646\u0639\u0642\u062f \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0623\u0648\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u064a\u0646 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0645\u0631\u0627\u0642\u0628\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0628\u0627\u0643\u0648\u060c \u0623\u0630\u0631\u0628\u064a\u062c\u0627\u0646\u060c \u0641\u064a…<\/p>\n","protected":false},"author":71,"featured_media":36112,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2876],"country":[2965,3062],"region":[880,1744],"news-type":[2885],"coauthors":[3414],"class_list":["post-36117","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inside-intosai-ar","country-azerbaijan-ar","country-china-ar","region-asosai-ar","region-1744","news-type-inside-intosai-ar"],"acf":[],"yoast_head":"\n\u0627\u0646\u0639\u0642\u0627\u062f \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0623\u0648\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u064a\u0646 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 - 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\/\u0627\u0646\u0639\u0642\u0627\u062f-\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639-\u0627\u0644\u0623\u0648\u0644-\u0627\u0644\u0645\u0634\u062a\u0631\u0643-\u0628\u064a\u0646-\u0627\u0644\u062c\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0646\u0639\u0642\u0627\u062f \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0623\u0648\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u064a\u0646 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0627\u0646\u0639\u0642\u062f \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0623\u0648\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u064a\u0646 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0644\u0645\u0631\u0627\u0642\u0628\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a 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