{"id":16318,"date":"2021-04-30T14:30:13","date_gmt":"2021-04-30T18:30:13","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/sai-latvia-collaborates-with-internal-auditors-on-oversight\/"},"modified":"2023-05-08T02:13:24","modified_gmt":"2023-05-08T06:13:24","slug":"sai-latvia-collaborates-with-internal-auditors-on-oversight","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/sai-latvia-collaborates-with-internal-auditors-on-oversight\/","title":{"rendered":"\u064a\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \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 \u0644\u0627\u062a\u0641\u064a\u0627 \u0645\u0639 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0641\u064a \u0645\u062c\u0627\u0644 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src=\"http:\/\/intosaijournal.org\/wp-content\/uploads\/2021\/04\/SAI-Latvia_Spring-2021-INTOSAI-Journal-002_USE-1.jpg\" alt=\"\u064a\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \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 \u0644\u0627\u062a\u0641\u064a\u0627 \u0645\u0639 \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0631\u0642\u0627\u0628\u0629\" width=\"591\" height=\"546\"><\/a><\/p>\n<p>\u064a\u0639\u0645\u0644 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \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 \u0644\u0627\u062a\u0641\u064a\u0627 \u062d\u0627\u0644\u064a\u064b\u0627 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\u0645\u062d\u0644\u064a\u0629 \u0628\u062a\u062f\u0642\u064a\u0642 \u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0647\u0630\u0647 \u0627\u0644\u062c\u0647\u0627\u062a \u0644\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0644\u0636\u0645\u0627\u0646 \u0639\u0645\u0644 \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0628\u0634\u0643\u0644 \u0635\u062d\u064a\u062d \u0648\u0628\u062a\u0643\u0644\u0641\u0629 \u0645\u0639\u0642\u0648\u0644\u0629 \u060c \u064a\u0642\u0648\u0645 \u0627\u0644\u062c\u0647\u0627\u0632 \u0627\u0644\u0623\u0639\u0644\u0649 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (SAI) \u0641\u064a \u0644\u0627\u062a\u0641\u064a\u0627 \u0628\u062a\u0639\u0632\u064a\u0632 \u062a\u0639\u0627\u0648\u0646\u0647 \u0645\u0639 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0644\u0647\u0630\u0647 \u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a. \u064a\u0639\u0645\u0644 \u0627\u0644\u062c\u0647\u0627\u0632 \u062d\u0627\u0644\u064a\u0627 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0645\u0639 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0645\u0646 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