{"id":41512,"date":"2026-06-10T11:20:29","date_gmt":"2026-06-10T15:20:29","guid":{"rendered":"https:\/\/intosaijournal.org\/%d9%86%d8%aa%d8%a7%d8%a6%d8%ac-%d8%a7%d9%84%d9%85%d8%b4%d8%b1%d9%88%d8%b9-%d8%a7%d9%84%d8%b9%d8%a7%d9%84%d9%85%d9%8a-%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d9%84%d8%b3%d9%85%d8%b9%d8%a9-%d9%88%d8%a7\/"},"modified":"2026-06-10T11:20:50","modified_gmt":"2026-06-10T15:20:50","slug":"%d9%86%d8%aa%d8%a7%d8%a6%d8%ac-%d8%a7%d9%84%d9%85%d8%b4%d8%b1%d9%88%d8%b9-%d8%a7%d9%84%d8%b9%d8%a7%d9%84%d9%85%d9%8a-%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d9%84%d8%b3%d9%85%d8%b9%d8%a9-%d9%88%d8%a7","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/ar\/%d9%86%d8%aa%d8%a7%d8%a6%d8%ac-%d8%a7%d9%84%d9%85%d8%b4%d8%b1%d9%88%d8%b9-%d8%a7%d9%84%d8%b9%d8%a7%d9%84%d9%85%d9%8a-%d8%aa%d8%a3%d8%ab%d9%8a%d8%b1-%d8%a7%d9%84%d8%b3%d9%85%d8%b9%d8%a9-%d9%88%d8%a7\/","title":{"rendered":"\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0634\u0631\u0648\u0639 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\u0648\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0639\u0644\u0649 \u0623\u0646 \u0633\u0645\u0639\u0629 \u0627\u0644\u0647\u064a\u0626\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 \u0643\u0645\u0624\u0633\u0633\u0629 \u0639\u0627\u062f\u0644\u0629 \u0648\u0634\u0641\u0627\u0641\u0629 \u0623\u0645\u0631 \u0628\u0627\u0644\u063a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u062f\u0648\u0631\u0647\u0627 \u0643\u062c\u0647\u0629 \u0641\u0627\u0639\u0644\u0629 \u0641\u0639\u0627\u0644\u0629 \u0641\u064a \u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629.<\/p>\n\n<p>&#8220;\u0648\u0642\u0627\u0644 \u0625\u064a\u0646\u0627\u0631 \u063a\u0648\u0631\u064a\u0633\u064a\u0646\u060c \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629: &#8220;\u0625\u0646 \u0627\u0644\u062b\u0642\u0629 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\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 \u0647\u064a \u0623\u0633\u0627\u0633 \u062d\u0645\u0627\u064a\u0629 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627. &#8220;\u0645\u0646 \u0627\u0644\u0645\u0631\u062c\u062d \u0623\u0646 \u064a\u0633\u062a\u0645\u0631 \u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0648\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0641\u064a \u062f\u0639\u0645 \u0627\u0644\u0645\u0624\u0633\u0633\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\u062a\u064a \u062a\u062a\u0645\u062a\u0639 \u0628\u0633\u0645\u0639\u0629 \u0645\u0648\u062b\u0648\u0642\u0629 \u0648\u0639\u0627\u062f\u0644\u0629 \u0648\u0634\u0631\u0639\u064a\u0629 \u0643\u0645\u0624\u0633\u0633\u0629 \u0645\u0633\u062a\u0642\u0644\u0629.&#8221; <\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<p><a href=\"https:\/\/idi.no\/our-work\/initiative\/global-project-on-sai-independence\/global-project-on-sai-independence-report\/\">\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0632\u064a\u062f \u0639\u0646 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0634\u062a\u0631\u0643<\/a> \u0648\u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\n\n<h5 class=\"wp-block-heading\">\u0627\u0633\u062a\u0641\u0633\u0627\u0631\u0627\u062a \u0648\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0639\u0644\u0627\u0645:<\/h5>\n\n<p>\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:communications@idi.no\">communications@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 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 (IDI) \u0641\u064a 27 \u0645\u0627\u064a\u0648&#8230;<\/p>\n","protected":false},"author":53,"featured_media":41507,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2876],"country":[3161,2936],"region":[],"news-type":[2885],"coauthors":[3332],"class_list":["post-41512","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inside-intosai-ar","country-france-ar","country-norway-5-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>\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0639\u0627\u0644\u0645\u064a: \u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0633\u0645\u0639\u0629 \u0648\u0627\u0644\u062b\u0642\u0629 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 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\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\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 \u0627\u0644\u0645\u0648\u0642\u0639 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a \u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 (IDI) \u0641\u064a 27 \u0645\u0627\u064a\u0648...\" \/>\n<meta property=\"og:url\" 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