{"id":12684,"date":"2022-10-28T05:10:05","date_gmt":"2022-10-28T09:10:05","guid":{"rendered":"https:\/\/intosai.nclud.com\/?post_type=journal-entry&p=12684"},"modified":"2023-05-02T14:00:54","modified_gmt":"2023-05-02T18:00:54","slug":"%d9%86%d8%b8%d8%a7%d9%85-%d8%b7%d9%84%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%84%d9%85%d8%ac%d9%84%d8%b3-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84%d8%aa","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/%d9%86%d8%b8%d8%a7%d9%85-%d8%b7%d9%84%d8%a8%d8%a7%d8%aa-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%84%d9%85%d8%ac%d9%84%d8%b3-%d8%a7%d9%84%d8%aa%d8%af%d9%82%d9%8a%d9%82-%d9%88%d8%a7%d9%84%d8%aa\/","title":{"rendered":"\u0646\u0638\u0627\u0645 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0641\u064a \u0643\u0648\u0631\u064a\u0627 \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629 \u0648\u0622\u062b\u0627\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0639\u0627\u0645\u0629"},"content":{"rendered":"\n
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\"Comparison<\/figure>\n\n\n\n
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\u0627\u0644\u062e\u0644\u0641\u064a\u0629<\/strong><\/h4>\n\n\n\n

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\u0643\u0627\u0646 \u0645\u0635\u0646\u0639 \u0644\u0644\u0623\u0633\u0645\u062f\u0629 \u062a\u062d\u062a \u0627\u0633\u0645 \u062c\u064a\u0648\u0645\u063a\u0627\u0646\u063a \u0646\u0648\u0646\u063a\u0633\u0627\u0646 \u064a\u0639\u0645\u0644 \u0639\u0644\u0649 \u0645\u0642\u0631\u0628\u0629 \u0645\u0646 \u0627\u0644\u0642\u0631\u064a\u0629 \u0648\u0642\u062f \u0623\u0646\u062a\u062c \u0627\u0644\u0623\u0633\u0645\u062f\u0629 \u0628\u064a\u0646 \u0639\u0627\u0645\u064a 2009 \u06482016.<\/p>\n\n\n\n

\u0627\u0644\u0634\u0643\u0644 3: \u062e\u0631\u064a\u0637\u0629 \u0642\u0631\u064a\u0629 Jangjeom<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 (BAI).<\/sub><\/sub><\/p>\n\n\n\n

Timeline<\/h4>\n\n\n\n

\u0627\u0644\u0634\u0643\u0644 4: \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a \u0644\u0637\u0644\u0628 \u062a\u062f\u0642\u064a\u0642 \u0642\u0631\u064a\u0629 Jangjeom<\/p>\n\n\n\n

\"Timeline\"<\/figure>\n\n\n\n

\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 (BAI).<\/sub><\/sub><\/sub><\/p>\n\n\n\n

    \n
  • (\u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a)<\/strong><\/li>\n\n\n\n
  • \u0641\u064a \u0623\u0628\u0631\u064a\u0644\/\u0646\u064a\u0633\u0627\u0646 2013\u060c \u0623\u0634\u0627\u0631\u062a \u0635\u062d\u064a\u0641\u0629 \u0645\u062d\u0644\u064a\u0629 \u0625\u0644\u0649 \u062a\u0634\u062e\u064a\u0635 \u0625\u0635\u0627\u0628\u0629 \u062a\u0633\u0639\u0629 \u0623\u0634\u062e\u0627\u0635 \u0628\u0627\u0644\u0633\u0631\u0637\u0627\u0646\u060c \u0648\u0625\u0644\u0649 \u0648\u0641\u0627\u0629 \u0623\u0631\u0628\u0639\u0629 \u0645\u0646\u0647\u0645 \u0641\u064a \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0645\u0633 \u0627\u0644\u0623\u062e\u064a\u0631\u0629. \u0628\u064a\u062f \u0623\u0646\u064e\u0651 \u062d\u0643\u0648\u0645\u0629 \u0645\u062f\u064a\u0646\u0629 \u0625\u064a\u0643\u0633\u0627\u0646 \u0631\u062f\u0651\u062a \u0628\u0623\u0646\u0651\u0647 \u0644\u0645 \u062a\u062d\u062f\u062b \u0645\u0634\u0643\u0644\u0627\u062a \u0628\u064a\u0626\u064a\u0629 \u0628\u0633\u0628\u0628 \u0645\u0635\u0646\u0639 \u0627\u0644\u0623\u0633\u0645\u062f\u0629.<\/li>\n\n\n\n
  • \u0628\u064a\u0646 \u0623\u0628\u0631\u064a\u0644\/\u0646\u064a\u0633\u0627\u0646 2015 \u0648\u0633\u0628\u062a\u0645\u0628\u0631\/\u0623\u064a\u0644\u0648\u0644 2016\u060c \u0631\u0641\u0639 \u0627\u0644\u0633\u0643\u0627\u0646 \u0628\u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0634\u0643\u0627\u0648\u0649 \u0628\u0633\u0628\u0628 \u0627\u0646\u0628\u0639\u0627\u062b \u0631\u0627\u0626\u062d\u0629 \u0643\u0631\u064a\u0647\u0629 \u0645\u0646 \u0627\u0644\u0645\u0635\u0646\u0639\u060c \u0648\u062a\u0642\u062f\u0645\u0648\u0627 \u0628\u0639\u0631\u0627\u0626\u0636 \u0644\u062d\u0643\u0648\u0645\u0629 \u0645\u062f\u064a\u0646\u0629 \u0625\u064a\u0643\u0633\u0627\u0646.<\/li>\n\n\n\n
  • \u0641\u064a \u0641\u0628\u0631\u0627\u064a\u0631\/\u0634\u0628\u0627\u0637 2017\u060c \u0634\u0643\u0651\u0644 \u0627\u0644\u0633\u0643\u0627\u0646 \u0644\u062c\u0646\u0629 \u0648\u0642\u062f\u0651\u0645\u0648\u0627 \u0627\u0644\u062a\u0645\u0627\u0633\u0627\u064b \u0625\u0644\u0649 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0628\u064a\u0626\u0629 \u0644\u0625\u062c\u0631\u0627\u0621 \u062f\u0631\u0627\u0633\u0629 \u0627\u0633\u062a\u0642\u0635\u0627\u0626\u064a\u0629 \u0644\u0644\u0623\u062b\u0631 \u0627\u0644\u0635\u062d\u064a.<\/li>\n\n\n\n
  • \u0641\u064a \u0646\u0648\u0641\u0645\u0628\u0631\/\u062a\u0634\u0631\u064a\u0646 \u0627\u0644\u062b\u0627\u0646\u064a 2019\u060c \u0623\u0639\u0644\u0646\u062a \u0627\u0644\u0648\u0632\u0627\u0631\u0629 \u0631\u0633\u0645\u064a\u0627\u064b \u0639\u0646 \u0648\u062c\u0648\u062f \u0639\u0644\u0627\u0642\u0629 \u0648\u0628\u0627\u0626\u064a\u0629 \u0628\u064a\u0646 \u0627\u0644\u0645\u0635\u0646\u0639 \u0627\u0644\u0630\u064a \u064a\u0646\u062a\u062c \u0627\u0644\u0623\u0633\u0645\u062f\u0629 \u0648\u0627\u0644\u0633\u0631\u0637\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0628\u0644\u063a \u0639\u0646\u0647\u0627 \u0645\u0646 \u0642\u0631\u064a\u0629 \u062c\u0627\u0646\u063a\u062c\u064a\u0648\u0645.<\/li>\n<\/ul>\n\n\n\n

    \u0637\u0644\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0646\u062a\u064a\u062c\u0629<\/h2>\n\n\n\n

    \u0641\u064a \u0623\u0628\u0631\u064a\u0644\/\u0646\u064a\u0633\u0627\u0646 2019\u060c \u0637\u0644\u0628 \u0627\u0644\u0633\u0643\u0627\u0646 \u0645\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0625\u062c\u0631\u0627\u0621 \u062a\u062f\u0642\u064a\u0642 \u0644\u062d\u0643\u0648\u0645\u0629 \u0645\u062f\u064a\u0646\u0629 \u0625\u064a\u0643\u0633\u0627\u0646 \u0648\u062d\u0643\u0648\u0645\u0629 \u0645\u0642\u0627\u0637\u0639\u0629 \u062c\u064a\u0648\u0644\u0627\u0628\u0648\u0643\u060c \u0625\u0630 \u0643\u0627\u0646\u0648\u0627 \u064a\u0639\u062a\u0642\u062f\u0648\u0646 \u0628\u0623\u0646\u0651 \u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0644\u0645 \u062a\u062a\u062c\u0627\u0647\u0644 \u0648\u0627\u062c\u0628\u0647\u0627 \u0641\u064a \u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u0627\u0644\u0645\u0635\u0646\u0639 \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u0625\u0646\u0651\u0647\u0627 \u0644\u0645 \u062a\u062a\u062e\u0630 \u0623\u064a\u0636\u0627\u064b \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0625\u062f\u0627\u0631\u064a\u0629\u060c \u0625\u0644\u0649 \u0623\u0646 \u062d\u0638\u064a\u062a \u0642\u0631\u064a\u0629 \u062c\u0627\u0646\u063a\u062c\u064a\u0648\u0645 \u0628\u062a\u063a\u0637\u064a\u0629 \u0625\u0639\u0644\u0627\u0645\u064a\u0629.<\/p>\n\n\n\n

    \u062a\u0628\u064a\u0651\u0646 \u0644\u0644\u0645\u062c\u0644\u0633 \u0623\u0646\u0651 \u0625\u0647\u0645\u0627\u0644 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0642\u062f \u0633\u0627\u0647\u0645 \u0641\u064a \u062a\u0634\u0643\u064f\u0651\u0644 \u062a\u062c\u0645\u0651\u0639 \u0633\u0631\u0637\u0627\u0646 \u0641\u064a \u0642\u0631\u064a\u0629 \u062c\u0627\u0646\u063a\u062c\u064a\u0648\u0645\u060c \u0641\u0623\u0648\u0635\u0649 \u0628\u0641\u0631\u0636 \u0639\u0642\u0648\u0628\u0627\u062a \u062a\u0623\u062f\u064a\u0628\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u064a\u0646.<\/p>\n\n\n\n

    \u0627\u0644\u062e\u0627\u062a\u0645\u0629:<\/strong><\/h2>\n\n\n\n

    \u064a\u0647\u062f\u0641 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0625\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0639\u0628\u0631 \u062a\u0634\u062c\u064a\u0639 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0641\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0645\u0631\u0643\u0632\u064a\u0629 \u0648\u0627\u0644\u062d\u0643\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0645\u0631\u0627\u0642\u0628\u062a\u0647\u0627. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0634\u063a\u064a\u0644 \u0646\u0638\u0627\u0645 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u060c \u064a\u0633\u0639\u0649 \u0627\u0644\u0645\u062c\u0644\u0633 \u0623\u064a\u0636\u0627\u064b \u0625\u0644\u0649 \u062a\u0644\u0628\u064a\u0629 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062d\u0644 \u0627\u0644\u0645\u0634\u0643\u0644\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0637\u0650\u0651\u0644 \u062d\u064a\u0627\u0629 \u0639\u0627\u0645\u0629 \u0627\u0644\u0646\u0627\u0633 \u0628\u0633\u0631\u0639\u0629. \u0648\u064a\u0633\u0627\u0647\u0645 \u0627\u0644\u0646\u0638\u0627\u0645 \u0641\u064a \u0636\u0645\u0627\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0639\u0644\u0649 \u0646\u062d\u0648 \u0645\u0644\u0627\u0626\u0645 \u0648\u0646\u0634\u0637 \u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u062a\u063a\u064a\u0651\u0631\u0629 \u0648\u0627\u0633\u062a\u062e\u0644\u0627\u0635 \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628.<\/p>\n","protected":false},"excerpt":{"rendered":"

    \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 (BAI). \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0633\u064a\u062f \u0633\u0648\u0646\u063a\u062f\u0627\u064a \u0628\u0627\u0631\u0643 (\u0645\u062f\u064a\u0631 \u0634\u0639\u0628\u0629 \u0637\u0644\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 5)\u060c…<\/p>\n","protected":false},"author":21,"featured_media":7934,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[904],"content-tags":[1651,2826,1674,2813,1658,1656,1619,1512,1670,1668,1671,1673,2811,899],"country":[2825],"region":[2593],"section":[1749],"coauthors":[],"class_list":["post-12684","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q2-q3-2022-ar","content-tags-cso-ar","content-tags-2826","content-tags-1674","content-tags-2813","content-tags-1658","content-tags-1656","content-tags-1619","content-tags-1512","content-tags-1670","content-tags-1668","content-tags-1671","content-tags-1673","content-tags-2811","content-tags-899","country-korea","region-asosai-de","section-1749"],"acf":[],"yoast_head":"\n\u0646\u0638\u0627\u0645 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0641\u064a \u0643\u0648\u0631\u064a\u0627 \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629 \u0648\u0622\u062b\u0627\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 - 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=\"\u0646\u0638\u0627\u0645 \u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 \u0641\u064a \u0643\u0648\u0631\u064a\u0627 \u0627\u0644\u062c\u0646\u0648\u0628\u064a\u0629 \u0648\u0622\u062b\u0627\u0631\u0647 \u0639\u0644\u0649 \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0648\u0627\u0644\u062a\u0641\u062a\u064a\u0634 (BAI). \u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0633\u064a\u062f \u0633\u0648\u0646\u063a\u062f\u0627\u064a \u0628\u0627\u0631\u0643 (\u0645\u062f\u064a\u0631 \u0634\u0639\u0628\u0629 \u0637\u0644\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 5)\u060c...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/\u0646\u0638\u0627\u0645-\u0637\u0644\u0628\u0627\u062a-\u0627\u0644\u062a\u062f\u0642\u064a\u0642-\u0644\u0645\u062c\u0644\u0633-\u0627\u0644\u062a\u062f\u0642\u064a\u0642-\u0648\u0627\u0644\u062a\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2023-05-02T18:00:54+00:00\" \/>\n<meta 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