{"id":12461,"date":"2023-04-18T11:55:18","date_gmt":"2023-04-18T15:55:18","guid":{"rendered":"https:\/\/intosai.nclud.com\/?post_type=journal-entry&p=12461"},"modified":"2023-04-28T01:41:08","modified_gmt":"2023-04-28T05:41:08","slug":"%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/","title":{"rendered":"\u0643\u0627\u062a\u0628\u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u064a\u0646\u0627\u0644\u0627\u0646 \u062c\u0627\u0626\u0632\u0629 \u00a0 \u00a0 \u00a0 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0644\u0623\u0641\u0636\u0644 \u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a"},"content":{"rendered":"\n

\u0642\u062f\u0645 \u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u062c\u0627\u0626\u0632\u0629 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0628\u0627\u0633\u0645 \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0641\u064a \u062d\u0641\u0644 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062c\u0648\u0627\u0626\u0632 \u0648\u0627\u0644\u0639\u0634\u0627\u0621 \u0627\u0644\u062e\u062a\u0627\u0645\u064a \u064a\u0648\u0645 \u0627\u0644\u062e\u0645\u064a\u0633 10 \u0646\u0648\u0641\u0645\u0628\u0631 \/ \u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 2022. \u0648\u062a\u0642\u062f\u0650\u0651\u0631 \u0647\u0630\u0647 \u0627\u0644\u062c\u0627\u0626\u0632\u0629 \u0627\u0644\u062a\u0645\u064a\u0632 \u0641\u064a \u0643\u062a\u0627\u0628\u0629 \u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0633\u0627\u0647\u0645 \u0641\u064a \u062f\u0639\u0645 \u0645\u0647\u0645\u0629 \u0627\u0644\u0645\u062c\u0644\u0629 \u0644\u062a\u0648\u0633\u064a\u0639 \u0646\u0637\u0627\u0642 \u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u0627\u0644\u062a\u0639\u0644\u0645 \u0641\u064a \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u0648\u0641\u064a \u0643\u0644 \u0645\u0624\u062a\u0645\u0631\u060c \u062a\u064f\u0645\u0646\u062d \u0627\u0644\u062c\u0627\u0626\u0632\u0629 \u0644\u0643\u0627\u062a\u0628 (\u0643\u062a\u0651\u0627\u0628) \u0623\u0641\u0636\u0644 \u0645\u0642\u0627\u0644 \u0623\u0648 \u0645\u0642\u0627\u0644\u0627\u062a \u0646\u0634\u0631\u062a\u0647\u0627 \u0627\u0644\u0645\u062c\u0644\u0629 \u0639\u0644\u0649 \u0645\u062f\u0649 \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629.<\/p>\n\n\n\n

\"\"
\u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0639\u0627\u0645 \u062c\u064a\u0646 \u0644. \u062f\u0648\u062f\u0627\u0631\u0648 \u064a\u0633\u0644\u0645 \u062c\u0627\u0626\u0632\u0629 \u0627\u0644\u062f\u0648\u0644\u0629<\/figcaption><\/figure>\n\n\n\n

\u0648\u0642\u064a\u0651\u0645 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u062d\u0631\u0631\u064a\u0646 \u0648\u0627\u0644\u0645\u062d\u0631\u0631\u064a\u0646 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u064a\u0646 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0624\u0644\u0641 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0646\u0648\u0639\u0629 \u0648\u0634\u0627\u0645\u0644\u0629 \u0645\u0646 \u0627\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 35 \u0645\u0642\u0627\u0644\u0627\u064b \u0645\u0624\u0647\u0644\u0627\u064b \u0645\u0646 21 \u0628\u0644\u062f\u0627\u064b \u0648\u0645\u0646\u0637\u0642\u0629. \u0648\u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0643\u062a\u0651\u0627\u0628 \u0627\u0644\u0630\u064a\u0646 \u064a\u0646\u0627\u0644\u0648\u0646 \u0647\u0630\u0627 \u0627\u0644\u0634\u0631\u0641\u060c \u064a\u0646\u0638\u0631 \u0627\u0644\u062d\u0643\u0627\u0645 \u0641\u064a \u0645\u0633\u0627\u0647\u0645\u0629 \u0627\u0644\u0645\u0642\u0627\u0644 \u0641\u064a \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u0627\u0644\u0625\u0628\u062f\u0627\u0639\u060c \u0648\u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0628\u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0645\u0637\u0631\u0648\u062d\u060c \u0648\u0627\u0644\u062c\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u062f\u0628\u064a\u0629\u060c \u0648\u0627\u0644\u0623\u062f\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u062d\u062b\u060c \u0648\u0627\u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u062e\u064a\u0627\u0644\u064a\u0629. \u0648\u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0645\u0646\u0648\u062d\u0629\u060c \u0646\u0627\u0644 \u0645\u0642\u0627\u0644\u0627\u0646 \u0627\u0644\u062c\u0627\u0626\u0632\u0629. \u0648\u0641\u064a \u0639\u0627\u0645 2022\u060c \u0642\u062f\u0645 \u0627\u0644\u0633\u064a\u062f\/ \u062f\u0648\u062f\u0627\u0631\u0648 \u062c\u0627\u0626\u0632\u062a\u064a\u0646 \u0644\u0645\u0642\u0627\u0644\u064a\u0646 \u0627\u0639\u062a\u0628\u0631\u0647\u0645\u0627 \u0627\u0644\u062d\u0643\u0627\u0645 \u0627\u0644\u0623\u0643\u062b\u0631 \u0648\u0641\u0627\u0621 \u0628\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u0627\u0626\u0632\u0629.<\/p>\n\n\n\n

\u0623\u0648\u0644\u0627\u064b\u060c “\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0628\u064a\u0646 \u0627\u0644\u062c\u0646\u0633\u064a\u0646: \u0641\u0631\u0635\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 \u0644\u062a\u062d\u0642\u064a\u0642 \u0641\u0631\u0642 \u0648\u0627\u0644\u0642\u064a\u0627\u062f\u0629 \u0628\u0627\u0644\u0645\u062b\u0644”<\/a>\u060c \u0628\u0642\u0644\u0645 \u062c\u0627\u064a\u0646 \u0641\u0648\u0644\u0631 \u0648\u0645\u0627\u0631\u064a \u0625\u064a\u0644\u064a\u0646 \u0628\u064a\u0631\u0648\u0628\u064a \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629\u060c \u0647\u0648 \u0645\u0642\u0627\u0644 \u064a\u0639\u0643\u0633 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0644\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0628\u064a\u0646 \u0627\u0644\u062c\u0646\u0633\u064a\u0646. \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0645\u0624\u0633\u0633\u0629 \u0644\u0627 \u062a\u062a\u0648\u062e\u0649 \u0627\u0644\u0631\u0628\u062d \u062a\u0639\u0645\u0644 \u0639\u0644\u0649 \u062a\u0639\u0632\u064a\u0632 \u0648\u062a\u0642\u0648\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0623\u062f\u0627\u0621 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u064a\u0647 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0641\u064a \u0643\u0646\u062f\u0627 \u0648\u062e\u0627\u0631\u062c\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0628\u062d\u062b \u0648\u0627\u0644\u062a\u0639\u0644\u064a\u0645 \u0648\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629. \u0648\u0633\u0644\u0637\u062a \u0627\u0644\u0643\u0627\u062a\u0628\u062a\u0627\u0646 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062c\u0646\u062f\u0631\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0641\u0633\u064a\u0631 \u0648\u062a\u0637\u0628\u064a\u0642 \u0623\u062f\u0644\u0629 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u062a\u062f\u0631\u064a\u0628\u0627\u062a\u0647\u0627\u060c \u0645\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0639\u0644\u0649 \u0645\u0639\u0627\u0644\u062c\u0629 \u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0628\u064a\u0646 \u0627\u0644\u062c\u0646\u0633\u064a\u0646 \u0628\u0634\u0643\u0644 \u0623\u0641\u0636\u0644 \u0641\u064a \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0623\u062f\u0627\u0621. \u0648\u062a\u0633\u0644\u064e\u0651\u0645\u062a \u0627\u0644\u0633\u064a\u062f\u0629\/ \u0634\u0627\u0631\u0648\u0646 \u0643\u0644\u0627\u0631\u0643 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062c\u0627\u0626\u0632\u0629 \u0641\u064a \u0627\u0644\u0625\u0646\u0643\u0648\u0633\u0627\u064a \u0628\u0627\u0644\u0646\u064a\u0627\u0628\u0629 \u0639\u0646 \u0641\u0648\u0644\u0631 \u0648\u0628\u064a\u0631\u0648\u0628\u064a.\u00a0<\/p>\n\n\n\n

\n
\"\"
\u0627\u0644\u0633\u064a\u062f\u0629 \u0634\u0627\u0631\u0648\u0646 \u0643\u0644\u0627\u0631\u0643<\/figcaption><\/figure>\n\n\n\n
\"\"
\u0627\u0644\u0633\u064a\u062f\u0629 \u062c\u064a\u0646 \u0641\u0648\u0644\u0631<\/figcaption><\/figure>\n<\/figure>\n\n\n\n

\u0648\u0643\u062a\u0628 \u0627\u0644\u0645\u0642\u0627\u0644 \u0627\u0644\u062b\u0627\u0646\u064a \u0628\u0639\u0646\u0648\u0627\u0646“\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u0643\u062b\u0631 \u0641\u0639\u0627\u0644\u064a\u0629: \u0645\u0631\u0626\u064a\u0627\u062a \u0645\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0633\u0644\u0648\u0643\u064a”<\/a> \u0644\u0648\u0631\u064a\u0646 \u064a\u0627\u063a\u0631 \u0645\u0646 \u0645\u0631\u0643\u0632 \u062a\u0645\u064a\u0632 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a. \u0648\u064a\u0642\u062f\u0645 \u0627\u0644\u0645\u0631\u0643\u0632 \u062a\u062f\u0631\u064a\u0628\u0627\u064b \u0648\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u0646\u064a\u0629 \u0648\u0645\u0646\u062a\u062c\u0627\u062a \u0648\u062e\u062f\u0645\u0627\u062a \u0623\u062e\u0631\u0649 \u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0648\u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u0629. \u0648\u064a\u0646\u0627\u0642\u0634 \u064a\u0627\u063a\u0631 \u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0644\u0645\u0631\u0626\u064a\u0627\u062a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0633\u0644\u0648\u0643\u064a \u0623\u0646 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0639\u0644\u0649 \u0641\u0647\u0645 \u0627\u0644\u0639\u0648\u0627\u0645\u0644 \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0631 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0635\u0646\u0639 \u0627\u0644\u0642\u0631\u0627\u0631\u060c \u0648\u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0639\u0632\u0650\u0651\u0632 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0645\u0648\u0636\u0648\u0639\u064a\u062a\u0647\u0627. \u0648\u064a\u0637\u0631\u062d \u0645\u0642\u0627\u0644 \u064a\u0627\u063a\u0631 \u062a\u062d\u062f\u064a\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0648\u064a\u0633\u0627\u0639\u062f\u0647\u0645 \u0641\u064a \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0631\u0626\u064a\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0644\u0644\u062a\u0641\u0643\u064a\u0631 \u0628\u0637\u0631\u064a\u0642\u0629 \u0646\u0642\u062f\u064a\u0629 \u0623\u0643\u062b\u0631 \u0641\u064a \u0627\u0644\u062a\u062d\u064a\u0632\u0627\u062a \u0648\u0627\u0644\u0645\u063a\u0627\u0644\u0637\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0627\u0644\u0645\u0624\u062b\u0631\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0635\u0646\u0639 \u0627\u0644\u0642\u0631\u0627\u0631\u060c \u0648\u064a\u0642\u062a\u0631\u062d \u0627\u0644\u0633\u0628\u0644 \u0627\u0644\u062a\u064a \u064a\u0645\u0643\u0646 \u0628\u0647\u0627 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u0631\u0626\u064a\u0627\u062a \u0627\u0644\u0633\u0644\u0648\u0643\u064a\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0648\u062a\u0633\u0644\u0645 \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u062a\u062e\u0637\u064a\u0637 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0648\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u062e\u0627\u0631\u062c\u064a \u0641\u064a \u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0633\u062a\u064a\u0641 \u0633\u0627\u0646\u0641\u0648\u0631\u062f \u0627\u0644\u062c\u0627\u0626\u0632\u0629 \u0646\u064a\u0627\u0628\u0629 \u0639\u0646 \u0627\u0644\u0633\u064a\u062f\/ \u064a\u0627\u063a\u0631.<\/p>\n\n\n\n

\"\"
\u0644\u0648\u0631\u064a\u0646 \u064a\u0627\u063a\u0631\u060c \u0627\u0644\u0641\u0627\u0626\u0632 \u0628\u062c\u0627\u0626\u0632\u0629 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0644\u0639\u0627\u0645 2022.\u00a0<\/figcaption><\/figure>\n\n\n\n

\u0648\u062a\u062e\u0644\u062f \u062c\u0627\u0626\u0632\u0629 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0630\u0643\u0631\u0649 \u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0639\u0627\u0645 \u0644\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0627\u0644\u0630\u064a \u0642\u062f\u0645 \u0645\u0633\u0627\u0647\u0645\u0627\u062a \u0647\u0627\u0645\u0629 \u0639\u062f\u064a\u062f\u0629 \u0644\u0644\u0645\u062c\u0644\u0629 \u062e\u0644\u0627\u0644 \u0641\u062a\u0631\u0629 \u0631\u0626\u0627\u0633\u062a\u0647. \u0648\u0645\u0646\u0630 \u0645\u0646\u062d \u0623\u0648\u0644 \u062c\u0627\u0626\u0632\u0629 \u0641\u064a \u0639\u0627\u0645 1983\u060c \u062d\u0635\u0644 \u0643\u062a\u0651\u0627\u0628 \u0645\u0646 14 \u0628\u0644\u062f\u0627\u064b \u0645\u062e\u062a\u0644\u0641\u0627\u064b \u0639\u0644\u0649 \u0647\u0630\u0647 \u0627\u0644\u062c\u0627\u0626\u0632\u0629 \u0627\u0644\u0645\u0631\u0645\u0648\u0642\u0629. \u0648\u062a\u0634\u0643\u0631 \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u062c\u0645\u064a\u0639 \u0627\u0644\u062d\u0643\u0627\u0645 \u0648\u0627\u0644\u0643\u062a\u0651\u0627\u0628 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u064a\u0646 \u0641\u064a \u0627\u0644\u0645\u062c\u0644\u0629 \u0639\u0644\u0649 \u062c\u0647\u0648\u062f\u0647\u0645 \u0648\u0645\u0633\u0627\u0647\u0645\u0627\u062a\u0647\u0645. \u0648\u062a\u0639\u0643\u0633 \u0627\u0644\u062c\u0627\u0626\u0632\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0627\u0644\u0639\u0627\u0644\u064a\u0629 \u0644\u0644\u0645\u0642\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062a\u0645 \u0645\u0634\u0627\u0631\u0643\u062a\u0647\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u062c\u0644\u0629\u060c \u0648\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062a\u0632\u0627\u0645\u0647\u0627 \u0628\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a.<\/p>\n\n\n\n

\"\"
\u0633\u062a\u064a\u0641\u0646 \u0633\u0627\u0646\u0641\u0648\u0631\u062f \u060c \u0645\u0643\u062a\u0628 \u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u060c \u0648\u0634\u0627\u0631\u0648\u0646 \u0643\u0644\u0627\u0631\u0643 \u060c \u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u060c \u0645\u0639 \u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0639\u0627\u0645 \u062c\u064a\u0646 \u0625\u0644 \u062f\u0648\u062f\u0627\u0631\u0648<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"

\u0642\u062f\u0645 \u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u062c\u0627\u0626\u0632\u0629 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0628\u0627\u0633\u0645 \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629…<\/p>\n","protected":false},"author":5,"featured_media":11058,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2623],"content-tags":[1473,2624,2689,1402,2738,2739],"country":[2740,11],"region":[],"section":[2656],"coauthors":[],"class_list":["post-12461","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-incosai-xxiv","content-tags-1473","content-tags-incosai","content-tags-incosai2022-2","content-tags-1402","content-tags-2738","content-tags-2739","country-canada","country-usa","section-2656"],"acf":[],"yoast_head":"\n\u0643\u0627\u062a\u0628\u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u064a\u0646\u0627\u0644\u0627\u0646 \u062c\u0627\u0626\u0632\u0629 \u00a0 \u00a0 \u00a0 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0644\u0623\u0641\u0636\u0644 \u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0643\u0627\u062a\u0628\u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u064a\u0646\u0627\u0644\u0627\u0646 \u062c\u0627\u0626\u0632\u0629 \u00a0 \u00a0 \u00a0 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0644\u0623\u0641\u0636\u0644 \u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0642\u062f\u0645 \u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u062c\u0627\u0626\u0632\u0629 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0628\u0627\u0633\u0645 \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/\u0643\u0627\u062a\u0628\u0627\u0646-\u0645\u0646-\u0627\u0644\u0645\u0624\u0633\u0633\u0629-\u0627\u0644\u0643\u0646\u062f\u064a\u0629-\u0644\u0644\u062a\u062f\u0642\u064a\u0642-\u0648\u0627\u0644\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-28T05:41:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_7998-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@intosaijournal\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutes\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"Jessica Du\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/\",\"url\":\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/\",\"name\":\"\u0643\u0627\u062a\u0628\u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u064a\u0646\u0627\u0644\u0627\u0646 \u062c\u0627\u0626\u0632\u0629 \u00a0 \u00a0 \u00a0 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0644\u0623\u0641\u0636\u0644 \u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a - INTOSAI Journal\",\"isPartOf\":{\"@id\":\"https:\/\/intosai.nclud.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_7998-scaled.jpg\",\"datePublished\":\"2023-04-18T15:55:18+00:00\",\"dateModified\":\"2023-04-28T05:41:08+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/#breadcrumb\"},\"inLanguage\":\"ar\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/#primaryimage\",\"url\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_7998-scaled.jpg\",\"contentUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_7998-scaled.jpg\",\"width\":2560,\"height\":1707},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/intosai.nclud.com\/ar\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u0643\u0627\u062a\u0628\u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u064a\u0646\u0627\u0644\u0627\u0646 \u062c\u0627\u0626\u0632\u0629 \u00a0 \u00a0 \u00a0 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0644\u0623\u0641\u0636\u0644 \u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/intosai.nclud.com\/#website\",\"url\":\"https:\/\/intosai.nclud.com\/\",\"name\":\"INTOSAI Journal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/intosai.nclud.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/intosai.nclud.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ar\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/intosai.nclud.com\/#organization\",\"name\":\"INTOSAI Journal\",\"url\":\"https:\/\/intosai.nclud.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ar\",\"@id\":\"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"contentUrl\":\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png\",\"width\":736,\"height\":122,\"caption\":\"INTOSAI Journal\"},\"image\":{\"@id\":\"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/intosaijournal\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u0643\u0627\u062a\u0628\u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u064a\u0646\u0627\u0644\u0627\u0646 \u062c\u0627\u0626\u0632\u0629 \u00a0 \u00a0 \u00a0 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0644\u0623\u0641\u0636\u0644 \u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a - INTOSAI Journal","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"ar_AR","og_type":"article","og_title":"\u0643\u0627\u062a\u0628\u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u064a\u0646\u0627\u0644\u0627\u0646 \u062c\u0627\u0626\u0632\u0629 \u00a0 \u00a0 \u00a0 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0644\u0623\u0641\u0636\u0644 \u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a - INTOSAI Journal","og_description":"\u0642\u062f\u0645 \u0627\u0644\u0645\u0631\u0627\u0642\u0628 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u062c\u0627\u0626\u0632\u0629 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0628\u0627\u0633\u0645 \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0631\u0642\u0627\u0628\u0629...","og_url":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/\u0643\u0627\u062a\u0628\u0627\u0646-\u0645\u0646-\u0627\u0644\u0645\u0624\u0633\u0633\u0629-\u0627\u0644\u0643\u0646\u062f\u064a\u0629-\u0644\u0644\u062a\u062f\u0642\u064a\u0642-\u0648\u0627\u0644\/","og_site_name":"INTOSAI Journal","article_modified_time":"2023-04-28T05:41:08+00:00","og_image":[{"width":2560,"height":1707,"url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_7998-scaled.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@intosaijournal","twitter_misc":{"Est. reading time":"4 minutes","Written by":"Jessica Du"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/","url":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/","name":"\u0643\u0627\u062a\u0628\u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u064a\u0646\u0627\u0644\u0627\u0646 \u062c\u0627\u0626\u0632\u0629 \u00a0 \u00a0 \u00a0 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0644\u0623\u0641\u0636\u0644 \u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a - INTOSAI Journal","isPartOf":{"@id":"https:\/\/intosai.nclud.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/#primaryimage"},"image":{"@id":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/#primaryimage"},"thumbnailUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_7998-scaled.jpg","datePublished":"2023-04-18T15:55:18+00:00","dateModified":"2023-04-28T05:41:08+00:00","breadcrumb":{"@id":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/#primaryimage","url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_7998-scaled.jpg","contentUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/DSC_7998-scaled.jpg","width":2560,"height":1707},{"@type":"BreadcrumbList","@id":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%83%d8%a7%d8%aa%d8%a8%d8%a7%d9%86-%d9%85%d9%86-%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a9-%d8%a7%d9%84%d9%83%d9%86%d8%af%d9%8a%d8%a9-%d9%84%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/intosai.nclud.com\/ar\/"},{"@type":"ListItem","position":2,"name":"\u0643\u0627\u062a\u0628\u0627\u0646 \u0645\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u0629 \u0627\u0644\u0643\u0646\u062f\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0645\u0643\u062a\u0628 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a \u064a\u0646\u0627\u0644\u0627\u0646 \u062c\u0627\u0626\u0632\u0629 \u00a0 \u00a0 \u00a0 \u0625\u064a\u0644\u0645\u0631 \u0628. \u0633\u062a\u0627\u062a\u0633 \u0644\u0623\u0641\u0636\u0644 \u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0641\u064a \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a"}]},{"@type":"WebSite","@id":"https:\/\/intosai.nclud.com\/#website","url":"https:\/\/intosai.nclud.com\/","name":"INTOSAI Journal","description":"","publisher":{"@id":"https:\/\/intosai.nclud.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/intosai.nclud.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/intosai.nclud.com\/#organization","name":"INTOSAI Journal","url":"https:\/\/intosai.nclud.com\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/","url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","contentUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","width":736,"height":122,"caption":"INTOSAI Journal"},"image":{"@id":"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/intosaijournal"]}]}},"_links":{"self":[{"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/journal-entry\/12461","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/journal-entry"}],"about":[{"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/types\/journal-entry"}],"author":[{"embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/users\/5"}],"version-history":[{"count":2,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/journal-entry\/12461\/revisions"}],"predecessor-version":[{"id":12463,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/journal-entry\/12461\/revisions\/12463"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/media\/11058"}],"wp:attachment":[{"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/media?parent=12461"}],"wp:term":[{"taxonomy":"journal-categories","embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/journal-categories?post=12461"},{"taxonomy":"content-tags","embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/content-tags?post=12461"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/country?post=12461"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/region?post=12461"},{"taxonomy":"section","embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/section?post=12461"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/coauthors?post=12461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}