{"id":36162,"date":"2025-07-29T08:00:00","date_gmt":"2025-07-29T12:00:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=36162"},"modified":"2025-07-28T17:04:51","modified_gmt":"2025-07-28T21:04:51","slug":"%d8%a7%d9%84%d8%a7%d8%ac%d8%aa%d9%85%d8%a7%d8%b9-%d8%a7%d9%84%d8%b3%d9%86%d9%88%d9%8a-%d9%84%d9%84%d8%aa%d8%b9%d8%a7%d9%88%d9%86-%d8%a8%d9%8a%d9%86-%d8%a7%d9%84%d8%a5%d9%86%d8%aa%d9%88%d8%b3%d8%a7","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/ar\/%d8%a7%d9%84%d8%a7%d8%ac%d8%aa%d9%85%d8%a7%d8%b9-%d8%a7%d9%84%d8%b3%d9%86%d9%88%d9%8a-%d9%84%d9%84%d8%aa%d8%b9%d8%a7%d9%88%d9%86-%d8%a8%d9%8a%d9%86-%d8%a7%d9%84%d8%a5%d9%86%d8%aa%d9%88%d8%b3%d8%a7\/","title":{"rendered":"\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639 \u0627\u0644\u0633\u0646\u0648\u064a \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629 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1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n<p><strong>\u0644\u0646\u062f\u0646\u060c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629<\/strong> &#8211; \u0627\u062c\u062a\u0645\u0639\u062a \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \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 (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a) \u0648\u0634\u0631\u0643\u0627\u0624\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0641\u064a 4 \u064a\u0648\u0646\u064a\u0648 2025\u060c \u0644\u062d\u0636\u0648\u0631 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\u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0641\u064a \u0643\u0646\u062f\u0627<\/p>\n<\/blockquote>\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>&#8220;\u062a\u062a\u0634\u0627\u0631\u0643 \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 (IDI) \u0648\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 (IDI) \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629 (IDC) \u0641\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 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src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/07\/20-1024x576.jpg\" alt=\"\" class=\"wp-image-36148\" srcset=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/07\/20-1024x576.jpg 1024w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/07\/20-300x169.jpg 300w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/07\/20-768x432.jpg 768w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/07\/20-1536x864.jpg 1536w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/07\/20-1320x743.jpg 1320w, https:\/\/intosaijournal.org\/wp-content\/uploads\/2025\/07\/20.jpg 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0642\u064a\u0627\u062f\u0629 \u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0645\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629. \u0645\u0646 \u0627\u0644\u064a\u0633\u0627\u0631 \u0625\u0644\u0649 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\u0627\u0644\u0635\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0633\u0644\u0627\u0645\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646.<\/p>\n\n<p>\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0639\u0646 \u0639\u0645\u0644 \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0629 \u0641\u064a \u0627\u0644\u0641\u064a\u062f\u064a\u0648 \u0623\u062f\u0646\u0627\u0647.  <\/p>\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"INTOSAI Donor Cooperation Video\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/zIoU9hKztOk?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n<p>\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a\u060c \u064a\u0631\u062c\u0649 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0640 \u0643\u0627\u0631\u0648\u0644\u064a\u0646 \u0644\u064a\u0644\u064a\u0647\u0648\u0641\u062f\u064a\u060c \u0645\u062f\u064a\u0631\u0629 \u0627\u0644\u0627\u062a\u0635\u0627\u0644\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629\u060c \u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u062a\u0643\u0627\u0645\u0644\u0629: <a href=\"mailto:carolyn.lillehovde@idi.no\">carolyn.lillehovde@idi.no<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0646\u064f\u0634\u0631\u062a \u0647\u0630\u0647 \u0627\u0644\u0645\u0642\u0627\u0644\u0629 \u0641\u064a \u0627\u0644\u0623\u0635\u0644 \u0639\u0644\u0649 \u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0641\u064a 25 \u064a\u0648\u0644\u064a\u0648&#8230;<\/p>\n","protected":false},"author":55,"featured_media":20630,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2876,31],"country":[3077],"region":[],"news-type":[2885],"coauthors":[3333],"class_list":["post-36162","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inside-intosai-ar","category-31","country-united-kingdom-ar","news-type-inside-intosai-ar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ 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