{"id":36394,"date":"2025-08-26T08:00:00","date_gmt":"2025-08-26T12:00:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=36394"},"modified":"2025-08-26T03:36:12","modified_gmt":"2025-08-26T07:36:12","slug":"%d9%85%d8%b3%d9%88%d8%af%d8%a9-%d8%a5%d8%b1%d8%b4%d8%a7%d8%af%d8%a7%d8%aa-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%a7%d9%84%d8%b6%d9%88%d8%a7%d8%a8%d8%b7-%d8%a7%d9%84%d8%af%d8%a7","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/ar\/%d9%85%d8%b3%d9%88%d8%af%d8%a9-%d8%a5%d8%b1%d8%b4%d8%a7%d8%af%d8%a7%d8%aa-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%81%d9%8a-%d8%a7%d9%84%d8%b6%d9%88%d8%a7%d8%a8%d8%b7-%d8%a7%d9%84%d8%af%d8%a7\/","title":{"rendered":"\u0645\u0633\u0648\u062f\u0629 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 \u0644\u0644\u062a\u0639\u0644\u064a\u0642 \u0639\u0644\u064a\u0647\u0627"},"content":{"rendered":"\n<p>\u0646\u0634\u0631\u062a \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\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 (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a) \u0645\u0633\u0648\u062f\u0629 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u062d\u0648\u0644<em> \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629.<\/em> \u0648\u0627\u0644\u0648\u0631\u0642\u0629 \u0645\u062a\u0627\u062d\u0629 \u0627\u0644\u0622\u0646 \u0644\u0644\u062a\u0639\u0644\u064a\u0642 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0648\u0642\u0639 <a href=\"https:\/\/ics-intosai.nik.gov.pl\/auditIC\/guid_ICS-AuditingIC_index_en.html\">https:\/\/ics-intosai.nik.gov.pl\/auditIC\/guid_ICS-AuditingIC_index_en.html<\/a><\/p>\n\n<p>\u062a\u0645 \u0646\u0634\u0631 \u0627\u0644\u0645\u0633\u0648\u062f\u0629 \u0643\u0648\u062b\u064a\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a\u060c \u0648\u0644\u0643\u0646 \u0647\u0646\u0627\u0643 \u062e\u064a\u0627\u0631 \u0644\u062a\u062d\u0645\u064a\u0644 \u0646\u0633\u062e\u0629 pdf \u0648\u0646\u0633\u062e\u0629 MSWord\u060c \u062d\u064a\u062b \u062a\u0645 \u062a\u0631\u0642\u064a\u0645 \u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0644\u062a\u0633\u0647\u064a\u0644 \u0627\u0644\u062a\u0639\u0644\u064a\u0642 \u0639\u0644\u064a\u0647\u0627:<\/p>\n\n<p>\u0646\u0633\u062e\u0629 pdf: <a href=\"https:\/\/ics-intosai.nik.gov.pl\/auditIC\/pdf\/guid_ICS-AuditingIC_DRAFT_en.pdf\">https:\/\/ics-intosai.nik.gov.pl\/auditIC\/pdf\/guid_ICS-AuditingIC_DRAFT_en.pdf<\/a><\/p>\n\n<p>\u0646\u0633\u062e\u0629 \u0643\u0644\u0645\u0629: <a href=\"https:\/\/ics-intosai.nik.gov.pl\/auditIC\/pdf\/guid_ICS-AuditingIC_DRAFT_en.docx\">https:\/\/ics-intosai.nik.gov.pl\/auditIC\/pdf\/guid_ICS-AuditingIC_DRAFT_en.docx<\/a><\/p>\n\n<p>\u064a\u064f\u0631\u062c\u0649 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u062c\u064a\u0628\u064a\u0646 \u062a\u0642\u062f\u064a\u0645 \u062a\u0639\u0644\u064a\u0642\u0627\u062a\u0647\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u0648\u062f\u0629 <strong>\u0628\u062d\u0644\u0648\u0644 2 \u0623\u0643\u062a\u0648\u0628\u0631 2025<\/strong> \u0625\u0644\u0649 \u0623\u0645\u0627\u0646\u0629 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 &#8211; \u0627\u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0628\u0648\u0644\u0646\u062f\u0627 &#8211; \u0639\u0644\u0649 \u0627\u0644\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u062a\u0627\u0644\u064a: <a href=\"mailto:ics@nik.gov.pl\">ics@nik.gov.pl.<\/a> \u064a\u0645\u0643\u0646 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062a\u0639\u0644\u064a\u0642\u0627\u062a \u0641\u064a \u0645\u0644\u0641\u0627\u062a \u0648\u0648\u0631\u062f \u0623\u0648 \u0645\u0644\u0641\u0627\u062a pdf. \u064a\u0631\u062c\u0649 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0641\u0642\u0631\u0627\u062a \u0645\u062d\u062f\u062f\u0629\u060c \u0645\u0627 \u0644\u0645 \u062a\u0643\u0646 \u062a\u0639\u0644\u064a\u0642\u0627\u062a\u0643\u0645 \u0630\u0627\u062a \u0637\u0627\u0628\u0639 \u0639\u0627\u0645.    <\/p>\n\n<p>\u0648\u0646\u0634\u062c\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0639\u0644\u064a\u0642\u060c \u0648\u0643\u0630\u0644\u0643 \u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0645\u0633\u0648\u062f\u0629 \u0645\u0639 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0622\u062e\u0631\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u0642\u062f \u064a\u0631\u063a\u0628\u0648\u0646 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0646\u0634\u0631\u062a \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0641\u0631\u0639\u064a\u0629 \u0627\u0644\u0645\u0639\u0646\u064a\u0629 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\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 (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a)&#8230;<\/p>\n","protected":false},"author":139,"featured_media":36390,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2876],"country":[3216],"region":[],"news-type":[2885],"coauthors":[3338],"class_list":["post-36394","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inside-intosai-ar","country-poland-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\/ -->\n<title>\u0645\u0633\u0648\u062f\u0629 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629 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