{"id":17222,"date":"2021-01-29T05:03:29","date_gmt":"2021-01-29T10:03:29","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/future-relevant-valueadding-auditor\/"},"modified":"2023-05-09T19:05:35","modified_gmt":"2023-05-09T23:05:35","slug":"future-relevant-valueadding-auditor","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/future-relevant-valueadding-auditor\/","title":{"rendered":"\u062a\u0631\u0643\u0632 \u0648\u0631\u0642\u0629 INTOSAI CBC \u0639\u0644\u0649 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0644\u062a\u0628\u0642\u0649 \u0630\u0627\u062a \u0635\u0644\u0629 \u0648\u062a\u0636\u064a\u0641 \u0642\u064a\u0645\u0629"},"content":{"rendered":"\n<p>&#8220;\u0639\u0627\u0644\u0645\u0646\u0627 \u064a\u062a\u063a\u064a\u0631 &#8211; \u0627\u0644\u062a\u0631\u0627\u0628\u0637 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a \u060c \u0648\u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u060c \u0648\u062a\u062c\u062f\u064a\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0627\u0644\u0633\u0639\u064a \u0644\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 (SDGs). \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644 \u0647\u0646\u0627.&#8221;<\/p>\n\n\n\n<p>\u0646\u0634\u0631\u062a \u0644\u062c\u0646\u0629 \u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (INTOSAI) \u0648\u0631\u0642\u0629 \u0639\u0631\u0636\u064a\u0629 \u063a\u0646\u064a\u0629 \u0628\u0639\u0646\u0648\u0627\u0646 &#8220;<a href=\"http:\/\/bit.ly\/relevant_valueadding_auditor\">\u0645\u062f\u0642\u0642 \u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629<\/a>&#8221; \u0627\u0644\u0630\u064a \u064a\u0633\u0644\u0637 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0645\u062c\u0627\u0644\u0627\u062a \u0627\u0644\u0643\u0641\u0627\u0621\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 &#8211; \u0627\u0644\u062a\u0641\u0643\u064a\u0631 \u0627\u0644\u0646\u0642\u062f\u064a \u0648\u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0648\u0645\u062d\u0648 \u0627\u0644\u0623\u0645\u064a\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646 &#8211; \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0644\u062a\u0628\u0642\u0649 \u0630\u0627\u062a \u0635\u0644\u0629 \u0648\u0630\u0627\u062a \u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644.<\/p>\n\n\n\n<p>\u0646\u0634\u0623\u062a \u0627\u0644\u0641\u0643\u0631\u0629 \u0648\u0631\u0627\u0621 \u0627\u0644\u0648\u0631\u0642\u0629 \u0641\u064a \u0645\u0624\u062a\u0645\u0631 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0639\u0627\u0645 2019 \u0641\u064a \u0645\u0648\u0633\u0643\u0648 \u062e\u0644\u0627\u0644 \u062c\u0644\u0633\u0629 \u0627\u0644\u0634\u0631\u064a\u0637 \u0627\u0644\u062c\u0627\u0646\u0628\u064a \u062d\u0648\u0644 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u0636\u0645\u0646\u062a \u0645\u0646\u0627\u0642\u0634\u0629 \u0642\u0648\u064a\u0629 \u062d\u0648\u0644 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0641\u064a \u0645\u0648\u0627\u062c\u0647\u0629 &#8220;\u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u063a\u064a\u0631 \u0627\u0644\u0645\u0631\u0626\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062d\u0648\u0644 \u0648\u062a\u063a\u064a\u0631 \u0628\u0634\u0643\u0644 \u0644\u0627 \u0645\u0641\u0631 \u0645\u0646\u0647 \u0627\u0644\u0642\u0648\u0649 \u0627\u0644\u0639\u0627\u0645\u0644\u0629&#8221;.<\/p>\n\n\n\n<p>\u062f\u0641\u0639\u062a \u0630\u0631\u0648\u0629 \u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \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 \u0625\u0644\u0649 \u0625\u0639\u0627\u062f\u0629 \u0627\u0644\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0648\u0625\u062c\u0631\u0627\u0621 \u062a\u062d\u0648\u0644\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 &#8211; \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0627\u0644\u0634\u062f\u064a\u062f \u0639\u0644\u0649 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u061b \u0627\u0644\u0648\u0628\u0627\u0621 \u0627\u0644\u0623\u062e\u064a\u0631 \u0648\u062a\u0648\u0642\u0639 \u062d\u0627\u0644\u0627\u062a \u0637\u0648\u0627\u0631\u0626 \u0639\u0627\u0644\u0645\u064a\u0629 \u0625\u0636\u0627\u0641\u064a\u0629 \u061b \u0648\u0627\u0644\u0633\u0631\u0639\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u062d\u0631\u0643 \u0628\u0647\u0627 \u0627\u0644\u062b\u0648\u0631\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629.<\/p>\n\n\n\n<p>\u0627\u0646\u0637\u0644\u0627\u0642\u0627 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0642\u0627\u0639\u062f\u0629 \u060c \u0623\u0635\u0628\u062d \u0645\u0646 \u0627\u0644\u0648\u0627\u0636\u062d \u0628\u0634\u0643\u0644 \u0645\u062a\u0632\u0627\u064a\u062f \u0623\u0646 \u0627\u0644\u0645\u0637\u0644\u0648\u0628 \u0647\u0648 \u0636\u0645\u0627\u0646 \u062a\u0637\u0648\u064a\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 \u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0645\u0633\u062a\u0642\u0628\u0644\u064a\u064a\u0646 \u0630\u064a \u0635\u0644\u0629 \u0648\u0642\u064a\u0645\u0629 \u0645\u0636\u0627\u0641\u0629 \u0644\u0639\u0627\u0644\u0645 \u062f\u0627\u0626\u0645 \u0627\u0644\u062a\u063a\u064a\u0631 \u0648\u063a\u064a\u0631 \u0639\u0627\u062f\u064a.<\/p>\n\n\n\n<p>\u0647\u0644 \u0648\u0636\u0639\u062a \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 (SAIs) \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0644\u0644\u062a\u062d\u0636\u064a\u0631 \u0644\u0647\u0630\u0647 \u0627\u0644\u0642\u0636\u0627\u064a\u0627 \u0627\u0644\u0646\u0627\u0634\u0626\u0629\u061f \u0647\u0644 \u062a\u0645\u062a\u0644\u0643 \u0645\u0647\u0646\u0629 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0645\u0647\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0644\u0645\u0648\u0627\u0643\u0628\u0629 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0648\u0645\u0648\u0627\u0635\u0644\u0629 \u0625\u062d\u062f\u0627\u062b \u0641\u0631\u0642 \u0641\u064a \u062d\u064a\u0627\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 &#8211; \u0627\u0644\u0622\u0646 \u0648\u0641\u064a \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u061f<\/p>\n\n\n\n<p>\u062a\u0647\u062f\u0641 \u0627\u0644\u0648\u0631\u0642\u0629 \u0625\u0644\u0649 \u0623\u0646 \u062a\u0643\u0648\u0646 \u062d\u0627\u0641\u0632\u064b\u0627 \u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062d\u0648\u0627\u0631 &#8211; \u062f\u0627\u062e\u0644 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0648\u062f\u0627\u062e\u0644 \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 &#8211; \u0644\u0636\u0645\u0627\u0646 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u0631\u0627\u062c\u0639\u0648 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u062f\u0644\u064a\u0644\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;\u0639\u0627\u0644\u0645\u0646\u0627 \u064a\u062a\u063a\u064a\u0631 &#8211; \u0627\u0644\u062a\u0631\u0627\u0628\u0637 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a \u060c \u0648\u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u060c \u0648\u062a\u062c\u062f\u064a\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0627\u0644\u0633\u0639\u064a \u0644\u062a\u062d\u0642\u064a\u0642 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 (SDGs). \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644 \u0647\u0646\u0627.&#8221;<\/p>\n","protected":false},"author":28,"featured_media":7202,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[1680,1723],"content-tags":[1516,1501,1394],"country":[],"region":[],"section":[2651],"coauthors":[],"class_list":["post-17222","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-1680","journal-categories-1723","content-tags-1516","content-tags-1501","content-tags--intosai-2","section-2651"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062a\u0631\u0643\u0632 \u0648\u0631\u0642\u0629 INTOSAI CBC \u0639\u0644\u0649 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0644\u062a\u0628\u0642\u0649 \u0630\u0627\u062a \u0635\u0644\u0629 \u0648\u062a\u0636\u064a\u0641 \u0642\u064a\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=\"\u062a\u0631\u0643\u0632 \u0648\u0631\u0642\u0629 INTOSAI CBC \u0639\u0644\u0649 \u0627\u0644\u0643\u0641\u0627\u0621\u0627\u062a \u0644\u062a\u0628\u0642\u0649 \u0630\u0627\u062a \u0635\u0644\u0629 \u0648\u062a\u0636\u064a\u0641 \u0642\u064a\u0645\u0629 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"&quot;\u0639\u0627\u0644\u0645\u0646\u0627 \u064a\u062a\u063a\u064a\u0631 - \u0627\u0644\u062a\u0631\u0627\u0628\u0637 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a \u060c \u0648\u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u060c \u0648\u062a\u062c\u062f\u064a\u062f \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0627\u0644\u0633\u0639\u064a 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