{"id":12554,"date":"2023-04-17T20:46:29","date_gmt":"2023-04-18T00:46:29","guid":{"rendered":"https:\/\/intosai.nclud.com\/?post_type=journal-entry&p=12554"},"modified":"2023-04-28T14:54:10","modified_gmt":"2023-04-28T18:54:10","slug":"%d8%a7%d9%84%d8%a7%d9%81%d8%aa%d8%aa%d8%a7%d8%ad%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d9%86%d8%aa%d9%88%d8%b3%d8%a7%d9%8a%d8%8c-%d8%b1%d9%8a%d9%88-%d8%af%d9%8a-%d8%ac%d8%a7%d9%86%d9%8a%d8%b1%d9%88-%d9%80","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d8%a7%d9%84%d8%a7%d9%81%d8%aa%d8%aa%d8%a7%d8%ad%d9%8a%d8%a9-%d8%a7%d9%84%d8%a5%d9%86%d8%aa%d9%88%d8%b3%d8%a7%d9%8a%d8%8c-%d8%b1%d9%8a%d9%88-%d8%af%d9%8a-%d8%ac%d8%a7%d9%86%d9%8a%d8%b1%d9%88-%d9%80\/","title":{"rendered":"\u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a\u0629: \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c \u0631\u064a\u0648 \u062f\u064a \u062c\u0627\u0646\u064a\u0631\u0648 \u0640\u0640 \u0645\u0639\u0627\u064b \u0623\u0642\u0648\u0649"},"content":{"rendered":"\n
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\u0648\u062d\u062a\u0649 \u0644\u0648 \u0648\u0627\u062c\u0647\u062a\u0646\u0627 \u0645\u062d\u0646 \u0639\u0644\u0649 \u0627\u0644\u0637\u0631\u064a\u0642\u060c \u0641\u0625\u0646\u0646\u0627 \u0645\u0633\u062a\u0639\u062f\u0648\u0646 \u0639\u0644\u0649 \u0646\u062d\u0648 \u0623\u0641\u0636\u0644 \u0627\u0644\u0622\u0646. \u0648\u0642\u062f \u0638\u0647\u0631 \u0630\u0644\u0643 \u062c\u0644\u064a\u0627\u064b \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0646\u0627\u0648\u0644\u062a \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u0623\u0648\u0644\u060c \u0623\u064a “\u062f\u0648\u0631 \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 \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0627\u0644\u0637\u0648\u0627\u0631\u0626”\u060c \u0648\u0647\u064a \u0641\u0631\u0635\u0629 \u062a\u0645\u0643\u0646\u0651\u0627 \u0645\u0646 \u062e\u0644\u0627\u0644\u0647\u0627 \u0645\u0646 \u0645\u0644\u0627\u062d\u0638\u0629 \u0643\u064a\u0641 \u0623\u0646 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u062d\u0648\u0644 \u0627\u0644\u0639\u0627\u0644\u0645 \u0642\u062f \u0623\u0648\u062c\u062f\u062a \u0633\u0631\u064a\u0639\u0627\u064b \u0627\u0633\u062a\u062c\u0627\u0628\u0627\u062a \u0644\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0627\u0644\u062c\u0627\u0626\u062d\u0629 \u0648\u0623\u0638\u0647\u0631\u062a \u0644\u0646\u0627 \u0623\u0646\u0651\u0646\u0627 \u0628\u062a\u0646\u0627 \u0627\u0644\u0622\u0646 \u062c\u0627\u0647\u0632\u064a\u0646 \u0644\u0645\u0648\u0627\u062c\u0647\u0629 \u062a\u062d\u062f\u064a\u0627\u062a \u062c\u062f\u064a\u062f\u0629.<\/p>\n\n\n\n

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\u0648\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0635\u062f\u062f\u060c \u0647\u062f\u0641\u062a \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0627\u0644\u062a\u064a \u062f\u0627\u0631\u062a \u062d\u0648\u0644 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0627\u0644\u062b\u0627\u0646\u064a\u060c \u0623\u064a “\u0627\u0644\u0635\u0648\u062a \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u060c \u0648\u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0628\u0639\u064a\u062f \u0627\u0644\u0645\u062f\u0649”\u060c \u0625\u0644\u0649 \u0648\u0636\u0639 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0645\u0646\u0633\u0651\u0642\u0629 \u0644\u0646\u0642\u0644 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u062c\u0645\u0639\u0629 \u0644\u0639\u0645\u0644 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0641\u064a \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0643\u0628\u064a\u0631\u0629. \u0648\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u062a\u064a \u062a\u062c\u0646\u064a\u0647\u0627 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0648\u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646\u060c \u0641\u0625\u0646\u0647 \u0645\u0646 \u0634\u0623\u0646 \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u062a\u0648\u0627\u0635\u0644 \u0645\u0646\u0633\u0651\u0642\u0629 \u0623\u064a\u0636\u0627\u064b \u0623\u0646 \u062a\u0639\u0632\u0651\u0632 \u0627\u0644\u0648\u0639\u064a \u0627\u0644\u062f\u0648\u0644\u064a \u0628\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0630\u064a \u062a\u0636\u0637\u0644\u0639 \u0628\u0647 \u0645\u0646\u0638\u0645\u0627\u062a \u0645\u0633\u062a\u0642\u0644\u0629 \u0639\u0644\u0649 \u063a\u0631\u0627\u0631 \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.<\/p>\n\n\n\n

\u0625\u0646\u0651 \u0631\u063a\u0628\u062a\u064a \u0647\u064a \u0641\u064a \u0648\u0636\u0639 \u0634\u0639\u0627\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0645\u0648\u0636\u0639 \u0627\u0644\u062a\u0646\u0641\u064a\u0630: “\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u062e\u0628\u0631\u0629 \u064a\u0641\u064a\u062f \u0627\u0644\u062c\u0645\u064a\u0639”. \u0648\u0644\u0643\u064a \u064a\u062d\u062f\u062b \u0630\u0644\u0643\u060c \u0623\u062f\u0639\u0648 \u062c\u0645\u064a\u0639 \u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0625\u0644\u0649 \u0627\u0644\u0627\u0646\u0636\u0645\u0627\u0645 \u0625\u0644\u064a\u0646\u0627 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0647\u0645\u0629.<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0628\u0642\u0644\u0645 \u0631\u0626\u064a\u0633 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644 \u0627\u0644\u0648\u0632\u064a\u0631 \u0628\u0631\u0648\u0646\u0648 \u062f\u0627\u0646\u062a\u0627\u0633 \u0645\u0627 \u0645\u0646 \u0634\u0643\u0651 \u0641\u064a \u0623\u0646…<\/p>\n","protected":false},"author":8,"featured_media":19626,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[2623],"content-tags":[1473,2624,2689,1446,2785],"country":[2715],"region":[2598,2869],"section":[1748],"coauthors":[],"class_list":["post-12554","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--intosai","content-tags-2785","country-brazil","region-olacefs-de","region-olacefs-de-ar","section-1748"],"acf":[],"yoast_head":"\n\u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a\u0629: \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c \u0631\u064a\u0648 \u062f\u064a \u062c\u0627\u0646\u064a\u0631\u0648 \u0640\u0640 \u0645\u0639\u0627\u064b \u0623\u0642\u0648\u0649 - 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=\"\u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a\u0629: \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c \u0631\u064a\u0648 \u062f\u064a \u062c\u0627\u0646\u064a\u0631\u0648 \u0640\u0640 \u0645\u0639\u0627\u064b \u0623\u0642\u0648\u0649 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0628\u0642\u0644\u0645 \u0631\u0626\u064a\u0633 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644 \u0627\u0644\u0648\u0632\u064a\u0631 \u0628\u0631\u0648\u0646\u0648 \u062f\u0627\u0646\u062a\u0627\u0633 \u0645\u0627 \u0645\u0646 \u0634\u0643\u0651 \u0641\u064a \u0623\u0646...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/\u0627\u0644\u0627\u0641\u062a\u062a\u0627\u062d\u064a\u0629-\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c-\u0631\u064a\u0648-\u062f\u064a-\u062c\u0627\u0646\u064a\u0631\u0648-\u0640\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-28T18:54:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/Copy-of-Base-for-IJGA-Website.png\" \/>\n\t<meta property=\"og:image:width\" content=\"660\" \/>\n\t<meta property=\"og:image:height\" content=\"440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\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=\"3 minutes\" \/>\n\t<meta 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