{"id":15387,"date":"2021-10-26T16:48:41","date_gmt":"2021-10-26T20:48:41","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/it-based-audits-a-powerful-tool\/"},"modified":"2023-05-07T21:35:17","modified_gmt":"2023-05-08T01:35:17","slug":"it-based-audits-a-powerful-tool","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/it-based-audits-a-powerful-tool\/","title":{"rendered":"\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a: \u0623\u062f\u0627\u0629 \u0642\u0648\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u062a\u063a\u064a\u0631\u0629"},"content":{"rendered":"\n<figure class=\"wp-block-image aligncenter\"><a 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\u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062c\u0647\u0648\u062f \u0644\u062a\u0634\u062c\u064a\u0639 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0625\u0646\u0634\u0627\u0621 \u0642\u0633\u0645 \u0645\u062e\u0635\u0635 \u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (DDAIM). \u064a\u0642\u062f\u0645 \u0647\u0630\u0627 \u0627\u0644\u0642\u0633\u0645 \u060c \u062c\u0646\u0628\u064b\u0627 \u0625\u0644\u0649 \u062c\u0646\u0628 \u0645\u0639 \u0645\u0639\u0647\u062f \u0623\u0628\u062d\u0627\u062b 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\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u060c \u0644\u0627 \u064a\u0632\u0627\u0644 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u064a\u062a\u0623\u0642\u0644\u0645\u0648\u0646 \u0645\u0639 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u062c\u062f\u064a\u062f. \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 BARON \u0628\u0634\u0643\u0644 \u0623\u0643\u0628\u0631 \u060c \u062a\u062d\u062a\u0627\u062c BAI \u0644\u0644\u062a\u063a\u0644\u0628 \u0639\u0644\u0649 \u062a\u062d\u062f\u064a\u064a\u0646 \u0631\u0626\u064a\u0633\u064a\u064a\u0646.<\/p>\n\n\n\n<p>\u0623\u0648\u0644\u0627\u064b \u060c \u062a\u0639\u0645\u0644 BAI \u0645\u0639 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0636\u0645\u0627\u0646 \u0625\u062f\u062e\u0627\u0644 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062f\u0642\u064a\u0642\u0629 \u0641\u064a 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\u0647\u0630\u0647 \u0627\u0644\u062c\u0647\u0648\u062f \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a\u0629 \u060c \u0641\u0625\u0646 BAI \u0645\u062a\u0641\u0627\u0626\u0644\u0629 \u0628\u0634\u0623\u0646 \u0622\u0641\u0627\u0642 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a. \u062b\u0627\u0646\u064a\u064b\u0627 \u060c \u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u0649 BAI \u062a\u0637\u0648\u064a\u0631 \u062f\u0648\u0631\u0629 \u062a\u063a\u0630\u064a\u0629 \u0631\u0627\u062c\u0639\u0629 \u060c \u0628\u062d\u064a\u062b \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0648 DDAIM \u0645\u0634\u0627\u0631\u0643\u0629 \u0622\u0631\u0627\u0626\u0647\u0645 \u0628\u0627\u0646\u062a\u0638\u0627\u0645 \u062d\u0648\u0644 \u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0628\u0627\u0631\u0648\u0646 \u0623\u0643\u062b\u0631 \u0641\u0627\u0626\u062f\u0629 \u0648\u0641\u0639\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n<p>\u0645\u0639 \u062a\u0639\u0631\u0636 \u0628\u064a\u0626\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0628\u0633\u0628\u0628 \u0643\u0644 \u0645\u0646 \u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0648\u062a\u0641\u0634\u064a \u0627\u0644\u0648\u0628\u0627\u0621 \u060c \u0633\u062a\u0648\u0627\u0635\u0644 BAI \u062c\u0647\u0648\u062f\u0647\u0627 \u0644\u062a\u062d\u0633\u064a\u0646 \u0628\u0627\u0631\u0648\u0646 \u0648\u062a\u0648\u0633\u064a\u0639 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647. \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0639\u0632\u064a\u0632 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u060c \u062a\u0647\u062f\u0641 BAI \u0625\u0644\u0649 \u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u0636\u0645\u0627\u0646 \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0641\u0627\u0621 \u0628\u0648\u0644\u0627\u064a\u062a\u0647\u0627 \u0648\u062a\u0644\u0628\u064a\u0629 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u0648\u062f\u0629 \u062d\u062a\u0649 \u0641\u064a \u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u0635\u0639\u0628\u0629.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><a href=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2021\/10\/Web-IT-Based-Audits-Case-Study.jpg\"><img decoding=\"async\" src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2021\/10\/Web-IT-Based-Audits-Case-Study.jpg\" alt=\"\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a: \u062f\u0631\u0627\u0633\u0629 \u062d\u0627\u0644\u0629\" class=\"wp-image-23402\"\/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u0644\u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0629 \u0623\u0641\u0636\u0644 \u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u060c \u0623\u062f\u062e\u0644\u062a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0623\u0646\u0638\u0645\u0629 \u0645\u0628\u062a\u0643\u0631\u0629 \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (IT). \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0633\u062d \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0644\u0639\u0627\u0645 2020 \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 (UN DESA) &#8230;<\/p>\n","protected":false},"author":82,"featured_media":7598,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[1719,1726],"content-tags":[1474,1522,1428,1366],"country":[3086],"region":[880],"section":[1752],"coauthors":[],"class_list":["post-15387","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-1719","journal-categories-1726","content-tags-1474","content-tags-1522","content-tags-1428","content-tags-1366","country-korea-ar","region-asosai-ar","section-1752"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a: \u0623\u062f\u0627\u0629 \u0642\u0648\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u062a\u063a\u064a\u0631\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=\"\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a: \u0623\u062f\u0627\u0629 \u0642\u0648\u064a\u0629 \u0641\u064a \u0628\u064a\u0626\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u062a\u063a\u064a\u0631\u0629 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0644\u062a\u0642\u062f\u064a\u0645 \u062e\u062f\u0645\u0629 \u0623\u0641\u0636\u0644 \u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u060c \u0623\u062f\u062e\u0644\u062a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0623\u0646\u0638\u0645\u0629 \u0645\u0628\u062a\u0643\u0631\u0629 \u0644\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (IT). \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0633\u062d \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0644\u0639\u0627\u0645 2020 \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0623\u0645\u0645 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 (UN DESA) ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/it-based-audits-a-powerful-tool\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2023-05-08T01:35:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/IT-Based-Audits-Cover-Graphic_feature-image.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"293\" \/>\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\" 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