{"id":36636,"date":"2025-09-26T08:00:00","date_gmt":"2025-09-26T12:00:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=36636"},"modified":"2025-09-26T10:28:45","modified_gmt":"2025-09-26T14:28:45","slug":"%d8%a7%d9%84%d8%af%d9%8a%d9%88%d8%a7%d9%86-%d8%a7%d9%84%d8%b9%d8%a7%d9%85-%d9%84%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d9%85%d9%85%d9%84%d9%83%d8%a9-%d8%a7%d9%84%d8%b9-2","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/ar\/%d8%a7%d9%84%d8%af%d9%8a%d9%88%d8%a7%d9%86-%d8%a7%d9%84%d8%b9%d8%a7%d9%85-%d9%84%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d8%a7%d9%84%d9%85%d9%85%d9%84%d9%83%d8%a9-%d8%a7%d9%84%d8%b9-2\/","title":{"rendered":"\u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u064a\u0633\u062a\u0636\u064a\u0641 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u0630\u0643\u0631\u0629 \u062a\u0641\u0627\u0647\u0645-\u0643\u064a\u0628 \u0641\u064a \u062c\u062f\u0629"},"content":{"rendered":"\n
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    \n
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    \"\"
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    \u0623\u0637\u0644\u0642 \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0627\u0644\u0646\u0633\u062e\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0645\u0646 \u0628\u0631\u0646\u0627\u0645\u062c \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 \u0648\u0627\u0644\u062e\u0628\u0631\u0627\u062a…<\/p>\n","protected":false},"author":189,"featured_media":36610,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2906],"country":[3007],"region":[3116],"news-type":[2907],"coauthors":[3613],"class_list":["post-36636","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-in-brief-ar","country-saudi-arabia-ar","region-arabosai-de-ar","news-type-news-in-brief-ar"],"acf":[],"yoast_head":"\n\u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u064a\u0633\u062a\u0636\u064a\u0641 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u0630\u0643\u0631\u0629 \u062a\u0641\u0627\u0647\u0645-\u0643\u064a\u0628 \u0641\u064a \u062c\u062f\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:\/\/www.intosaijournal.org\/ar\/\u0627\u0644\u062f\u064a\u0648\u0627\u0646-\u0627\u0644\u0639\u0627\u0645-\u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0641\u064a-\u0627\u0644\u0645\u0645\u0644\u0643\u0629-\u0627\u0644\u0639-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u064a\u0633\u062a\u0636\u064a\u0641 \u0628\u0631\u0646\u0627\u0645\u062c \u0645\u0630\u0643\u0631\u0629 \u062a\u0641\u0627\u0647\u0645-\u0643\u064a\u0628 \u0641\u064a \u062c\u062f\u0629 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0623\u0637\u0644\u0642 \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0627\u0644\u0646\u0633\u062e\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0645\u0646 \u0628\u0631\u0646\u0627\u0645\u062c \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0627\u0631\u0641 \u0648\u0627\u0644\u062e\u0628\u0631\u0627\u062a...\" \/>\n<meta property=\"og:url\" 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