{"id":15797,"date":"2021-07-29T16:53:33","date_gmt":"2021-07-29T20:53:33","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/improving-internal-audit-departments\/"},"modified":"2023-05-08T00:09:34","modified_gmt":"2023-05-08T04:09:34","slug":"improving-internal-audit-departments","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/improving-internal-audit-departments\/","title":{"rendered":"\u062a\u062d\u0633\u064a\u0646 \u0641\u0627\u0639\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0641\u064a \u062c\u0647\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645"},"content":{"rendered":"\n

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\u064a\u0635\u062f\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u0644\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u062d\u0631\u0627\u062c\u0629 \u0645\u0646 \u0627\u0644\u0645\u0646\u0634\u0648\u0631\u0627\u062a \u0648\u064a\u0646\u0638\u0645 \u0645\u0646\u062a\u062f\u064a\u0627\u062a \u0648\u0628\u0631\u0627\u0645\u062c \u0648\u0645\u0624\u062a\u0645\u0631\u0627\u062a \u0648\u0648\u0631\u0634 \u0639\u0645\u0644 \u0648\u062f\u0648\u0631\u0627\u062a \u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0633\u0646\u0648\u064a\u0629. \u0642\u0627\u0645 \u0627\u0644\u0645\u0631\u0643\u0632 \u0628\u062a\u062f\u0631\u064a\u0628 1000 \u0645\u0634\u0627\u0631\u0643 \u0633\u0646\u0648\u064a\u064b\u0627 \u0641\u064a \u0633\u0646\u0648\u0627\u062a\u0647 \u0627\u0644\u0642\u0644\u064a\u0644\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u060c \u0648\u0641\u064a \u0639\u0627\u0645 2020 \u060c \u0628\u0633\u0628\u0628 \u062c\u0627\u0626\u062d\u0629 COVID-19 \u060c \u062a\u062d\u0648\u0644 \u0625\u0644\u0649 \u062a\u0646\u0633\u064a\u0642 \u0627\u0641\u062a\u0631\u0627\u0636\u064a \u0648\u0642\u0627\u0645 \u0628\u062a\u062f\u0631\u064a\u0628 3000 \u0645\u0634\u0627\u0631\u0643 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0639\u0644\u0645 \u0639\u0646 \u0628\u0639\u062f (\u0627\u0644\u0634\u0643\u0644 3).<\/p>\n\n\n\n

\"\u0627\u0644\u0634\u0643\u0644<\/a>
\u0627\u0644\u0634\u0643\u0644 3: \u0645\u0639\u062f\u0644\u0627\u062a \u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u0633\u0639\u0648\u062f\u064a \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0623\u062f\u0627\u0621<\/figcaption><\/figure>\n\n\n\n

\u0627\u0644\u0645\u0631\u062d\u0644\u0629 \u0627\u0644\u062b\u0627\u0644\u062b\u0629: \u062a\u0637\u0648\u064a\u0631 \u0625\u0637\u0627\u0631 \u0639\u0645\u0644 \u0644\u0644\u0643\u0641\u0627\u0621\u0627\u062a<\/strong>
\u0623\u062f\u0631\u0643 \u0627\u0644\u062a\u062d\u0627\u0644\u0641 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0623\u0646 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u0633\u0644\u0648\u0643\u064a\u0629 \u0644\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0643\u0627\u0646 \u0636\u0631\u0648\u0631\u064a\u064b\u0627 \u0644\u0645\u0633\u0627\u0639\u062f\u062a\u0647\u0645 \u0639\u0644\u0649 \u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u0629 \u0641\u064a \u0645\u062c\u0627\u0644\u0647\u0645. \u0644\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a \u0627\u0644\u062a\u062f\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u060c \u0643\u0627\u0646 \u0645\u0646 \u0627\u0644\u0636\u0631\u0648\u0631\u064a \u0623\u0646 \u062a\u062d\u062f\u062f GCA \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0645\u0646 \u0645\u0648\u0638\u0641\u064a IAD.<\/p>\n\n\n\n

\u0637\u0648\u0631\u062a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0643\u0641\u0627\u0621\u0629. \u0648\u0645\u0639 \u0630\u0644\u0643 \u060c \u0641\u0625\u0646 \u0647\u0630\u0647 \u0627\u0644\u0646\u0645\u0627\u0630\u062c \u0644\u0627 \u062a\u0646\u0637\u0628\u0642 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0639\u0644\u0649 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645. \u0639\u0644\u0649 \u0633\u0628\u064a\u0644 \u0627\u0644\u0645\u062b\u0627\u0644 \u060c \u062a\u0645 \u062a\u0635\u0645\u064a\u0645 “\u0625\u0637\u0627\u0631 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a”<\/a> \u0644\u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 (IIA) \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u062e\u0627\u0635 \u060c \u0648 “\u0625\u0637\u0627\u0631 \u0639\u0645\u0644 \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0644\u0645\u0647\u0646\u064a\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \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 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629” \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0645\u062e\u0635\u0635 \u0644\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627<\/a> \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u060c \u0627\u0644\u0630\u064a\u0646 \u064a\u062c\u0631\u0648\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u062e\u0627\u0631\u062c\u064a\u0629. .<\/p>\n\n\n\n

\u0644\u0630\u0644\u0643 \u0643\u0627\u0646\u062a \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0625\u0637\u0627\u0631 \u0639\u0645\u0644 \u0645\u062a\u062e\u0635\u0635 \u0648\u0627\u0636\u062d\u064b\u0627 – \u0625\u0637\u0627\u0631 \u0645\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0643\u0644 \u0645\u0646 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u0645\u0644 \u0644\u0648\u062d\u062f\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629. \u0644\u062a\u062d\u0642\u064a\u0642 \u0630\u0644\u0643 \u060c \u0637\u0648\u0631 \u0627\u0644\u062a\u062d\u0627\u0644\u0641 \u0627\u0644\u0639\u0627\u0644\u0645\u064a \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0646\u0645\u0648\u0630\u062c \u0643\u0641\u0627\u0621\u0629 \u062c\u062f\u064a\u062f\u064b\u0627 \u064a\u0639\u062a\u0645\u062f \u0639\u0644\u0649 \u062a\u062d\u0644\u064a\u0644 \u0645\u062d\u062a\u0648\u0649 \u0623\u0631\u0628\u0639 \u0648\u062b\u0627\u0626\u0642: \u0625\u0637\u0627\u0631 \u0639\u0645\u0644 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 (IIA) \u0648\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0642\u0631\u0627\u0631\u064a\u0646 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u064a\u0646 \u0627\u0644\u0644\u0630\u064a\u0646 \u064a\u062d\u062f\u062f\u0627\u0646 “\u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u0645\u0648\u062d\u062f\u0629 \u0644\u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0641\u064a \u0627\u0644\u0648\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629”. 2<\/sup><\/p>\n\n\n\n

\u062d\u062f\u062f \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0646\u0627\u062a\u062c 97 \u0645\u0624\u0634\u0631\u064b\u0627 – \u0641\u064a \u062e\u0645\u0633 \u0641\u0626\u0627\u062a \u0645\u0646 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a (\u0627\u0644\u0634\u0643\u0644 4) – \u064a\u062a\u0646\u0627\u0648\u0644 \u0643\u0644 \u0645\u0646\u0647\u0627 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0645\u0647\u0646\u064a\u0629 \u0648\u062d\u0643\u0648\u0645\u064a\u0629 \u0645\u062d\u062f\u062f\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0639\u0645\u0644 \u0628\u0634\u0643\u0644 \u062c\u0645\u0627\u0639\u064a \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646.<\/p>\n\n\n\n

\"\u0627\u0644\u0634\u0643\u0644<\/a>
\u0627\u0644\u0634\u0643\u0644 4: \u0625\u0637\u0627\u0631 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u062f\u0642\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 (IA)<\/figcaption><\/figure>\n\n\n\n

\u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0639\u0631\u0641\u064a\u0629.<\/strong><\/em> \u062b\u0644\u0627\u062b\u0629 \u0639\u0634\u0631 \u0645\u0624\u0634\u0631\u064b\u0627 \u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u062a\u0637\u0628\u064a\u0642\u0627\u062a\u0647\u0627 \u060c \u0648\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0645\u0647\u0646\u064a \u060c \u0648\u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u060c \u0648\u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a\u0629 \u060c \u0648\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0645\u0647\u0646\u064a \u060c \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u060c \u0648\u0627\u0644\u0633\u0631\u064a\u0629 \u060c \u0648\u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0646\u0637\u0627\u0642 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a.<\/p>\n\n\n\n

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\u064a\u0647\u062f\u0641 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0642\u062a\u0631\u062d \u0625\u0644\u0649 \u0645\u0633\u0627\u0639\u062f\u0629 GCA \u0641\u064a \u062a\u0648\u0641\u064a\u0631 \u062a\u062f\u0631\u064a\u0628 \u0645\u0633\u062a\u0642\u0628\u0644\u064a \u0623\u0643\u062b\u0631 \u0634\u0645\u0648\u0644\u0627\u064b \u0644\u0645\u0648\u0638\u0641\u064a IAD. \u0648\u0645\u0639 \u0630\u0644\u0643 \u060c \u0641\u0647\u0630\u0647 \u0639\u0645\u0644\u064a\u0629 \u0645\u0633\u062a\u0645\u0631\u0629 \u062a\u062a\u0637\u0644\u0628 \u062a\u062d\u062f\u064a\u062b\u0627\u062a \u0645\u0633\u062a\u0645\u0631\u0629 \u0644\u062a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0641\u064a \u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629. \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0630\u0644\u0643 \u060c \u064a\u0647\u062f\u0641 \u0627\u0644\u0625\u0637\u0627\u0631 \u0625\u0644\u0649 \u062f\u0639\u0645 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0628\u064a\u0646 GCA \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u062a\u0647\u0627 \u060c \u062f\u0648\u0646 \u0627\u0644\u062a\u062f\u062e\u0644 \u0641\u064a \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0644\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0647\u0627. \u0633\u062a\u0648\u0627\u0635\u0644 GCA \u062a\u0642\u062f\u064a\u0645 \u062a\u062f\u0631\u064a\u0628 \u0645\u062e\u0635\u0635 \u0648\u062f\u0639\u0645 \u064a\u0644\u0628\u064a \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a IADs \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0648\u062c\u064a\u0647 \u062c\u0647\u0648\u062f\u0647 \u0648\u0623\u0628\u062d\u0627\u062b\u0647 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0646\u062d\u0648 \u0627\u0644\u062b\u063a\u0631\u0627\u062a \u0627\u0644\u0645\u062d\u062f\u062f\u0629.<\/p>\n\n\n\n

\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0641\u0627\u0635\u064a\u0644 \u062d\u0648\u0644 \u0625\u0637\u0627\u0631 \u0639\u0645\u0644 \u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u060c \u064a\u0631\u062c\u0649 \u0627\u0644\u0627\u062a\u0635\u0627\u0644 \u0628\u0627\u0644\u0645\u0624\u0644\u0641 \u0639\u0644\u0649 ird@gca.gov.sa<\/a> .<\/p>\n\n\n\n

1<\/sup> \u0627\u0644\u0633\u062f\u064a\u0631\u064a \u060c FS (2021). “\u062a\u0642\u064a\u064a\u0645 \u0643\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0639\u0648\u062f\u064a: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629”. \u0645\u062c\u0644\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645<\/em> \u0627\u0644\u0645\u062c\u0644\u062f 1 \u0627\u0644\u0639\u062f\u062f 1.<\/p>\n\n\n\n

2<\/sup> \u0627\u0644\u0633\u062f\u064a\u0631\u064a \u060c FS (2021). “\u0643\u0641\u0627\u0621\u0627\u062a \u0645\u0646\u0633\u0648\u0628\u064a \u0648\u062d\u062f\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0628\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629”. \u0645\u062c\u0644\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0627\u0645<\/em> \u0627\u0644\u0645\u062c\u0644\u062f 1 \u0627\u0644\u0639\u062f\u062f 2.<\/p>\n\n\n\n

\n\n\n\n

\u0635\u0648\u0631\u0629 \u0627\u0644\u063a\u0644\u0627\u0641: HuHu Lin \/ stock.adobe.com<\/p>\n","protected":false},"excerpt":{"rendered":"

\u0639\u0644\u0649 \u0645\u062f\u0649 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0645\u0633 \u0627\u0644\u0645\u0627\u0636\u064a\u0629 \u060c \u062e\u0636\u0639\u062a \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u062a\u062d\u0648\u0644\u0627\u062a \u062c\u0648\u0647\u0631\u064a\u0629 – \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0647\u064a\u0643\u0644\u0629 \u060c \u0648\u062a\u0646\u0641\u064a\u0630 \u0622\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u060c \u0648\u062a\u0641\u0639\u064a\u0644 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0631\u0642\u0627\u0628\u0629 – \u0628\u0647\u062f\u0641 \u062a\u062d\u0633\u064a\u0646 \u0623\u062f\u0627\u0626\u0647\u0627. \u0648\u0642\u062f \u0633\u0639\u0649 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0639\u0627\u0645 (GCA) \u060c \u0648\u0647\u0648 \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 \u0641\u064a \u0627\u0644\u0628\u0644\u0627\u062f \u060c \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062c\u0647\u0648\u062f \u0645\u0646 \u062e\u0644\u0627\u0644 …<\/p>\n","protected":false},"author":92,"featured_media":7542,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[1725,1683],"content-tags":[1347,1356,1492,1518,1361],"country":[3007],"region":[1744],"section":[1749],"coauthors":[],"class_list":["post-15797","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-1725","journal-categories-1683","content-tags-1347","content-tags-1356","content-tags-1492","content-tags-1518","content-tags-1361","country-saudi-arabia-ar","region-1744","section-1749"],"acf":[],"yoast_head":"\n\u062a\u062d\u0633\u064a\u0646 \u0641\u0627\u0639\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0641\u064a \u062c\u0647\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 - 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=\"\u062a\u062d\u0633\u064a\u0646 \u0641\u0627\u0639\u0644\u064a\u0629 \u0625\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0641\u064a \u062c\u0647\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0639\u0644\u0649 \u0645\u062f\u0649 \u0627\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u062e\u0645\u0633 \u0627\u0644\u0645\u0627\u0636\u064a\u0629 \u060c \u062e\u0636\u0639\u062a \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u062a\u062d\u0648\u0644\u0627\u062a \u062c\u0648\u0647\u0631\u064a\u0629 - 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