{"id":17268,"date":"2021-01-29T05:01:28","date_gmt":"2021-01-29T10:01:28","guid":{"rendered":"https:\/\/intosai.nclud.com\/journal-entry\/intosai-approves-public-debt-auditing-guidance\/"},"modified":"2023-05-09T21:09:14","modified_gmt":"2023-05-10T01:09:14","slug":"intosai-approves-public-debt-auditing-guidance","status":"publish","type":"journal-entry","link":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/intosai-approves-public-debt-auditing-guidance\/","title":{"rendered":"\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u062a\u0639\u062a\u0645\u062f \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0628\u0634\u0623\u0646 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645"},"content":{"rendered":"\n

\u0648\u0627\u0641\u0642\u062a \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\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 (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a) \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u062c\u064a\u0647 (GUID) 5250 \u060c “\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u062d\u0648\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645” \u060c \u0641\u064a \u0627\u062c\u062a\u0645\u0627\u0639 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0641\u064a \u0646\u0648\u0641\u0645\u0628\u0631 2020.<\/p>\n\n\n\n

\u0628\u062a\u0623\u0643\u064a\u062f 19 \u0635\u0648\u062a\u064b\u0627 \u0639\u0644\u0649 \u0646\u0633\u062e\u0629 \u0627\u0644\u062a\u0623\u064a\u064a\u062f \u060c \u0623\u0635\u0628\u062d GUID 5250 \u0648\u062b\u064a\u0642\u0629 \u0631\u0633\u0645\u064a\u0629 \u0645\u0646 \u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0648\u0647\u0648 \u0645\u062a\u0627\u062d \u0627\u0644\u0622\u0646 \u0628\u062c\u0645\u064a\u0639 \u0644\u063a\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a.<\/p>\n\n\n\n

\u0645\u0634\u0631\u0648\u0639 \u0630\u0648 \u0623\u0648\u0644\u0648\u064a\u0629 \u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u062d\u0648\u0644 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 (WGPD) \u060c \u064a\u062f\u0645\u062c \u0627\u0644\u062f\u0644\u064a\u0644 \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a 5250 \u0627\u0644\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0633\u0627\u0628\u0642\u0629 \u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0644\u064a\u0627 (ISSAIs) \u0648\u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 ISSAI 100 \u060c “\u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645”.<\/p>\n\n\n\n

\u064a\u0647\u062f\u0641 GUID 5250 \u0625\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062f\u0639\u0645 \u0627\u0644\u0641\u0639\u0627\u0644 \u0644\u0623\u0647\u062f\u0627\u0641 \u0648\u063a\u0627\u064a\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u062a\u062d\u0633\u064a\u0646 \u0648\u062a\u0637\u0648\u064a\u0631 \u0648\u0627\u0639\u062a\u0645\u0627\u062f \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0645\u0633\u062a\u0642\u0644\u0629 \u0648\u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0648\u062f\u0629 \u0644\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645.<\/p>\n\n\n\n

\u0628\u062f\u0623\u062a WGPD \u060c \u0628\u0642\u064a\u0627\u062f\u0629 \u0627\u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u0641\u0644\u0628\u064a\u0646\u064a\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u060c \u062a\u062d\u0636\u064a\u0631\u0627\u062a GUID 5250 \u0641\u064a \u0623\u063a\u0633\u0637\u0633 2017. \u0645\u0639 \u0623\u0631\u0628\u0639\u0629 \u0641\u0631\u0642 \u0639\u0645\u0644 \u0641\u0631\u0639\u064a\u0629 \u0645\u0643\u0648\u0646\u0629 \u0645\u0646 16 \u0639\u0636\u0648\u064b\u0627 \u0641\u064a WGPD – \u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0639\u0644\u064a\u0627 (SAIs) \u0628\u0642\u064a\u0627\u062f\u0629 \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 \u0641\u064a \u062a\u0634\u064a\u0644\u064a \u0648\u0627\u0644\u0647\u0646\u062f \u0648\u0631\u0648\u0633\u064a\u0627 \u0648\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0627\u0644\u062f\u0648\u0644 \u060c \u064a\u0645\u062b\u0644 GUID 5250 \u0625\u0646\u062c\u0627\u0632\u064b\u0627 \u0631\u0626\u064a\u0633\u064a\u064b\u0627 \u0644\u0640 WGPD.<\/p>\n\n\n\n

\u0642\u0645 \u0628\u0627\u0644\u0648\u0635\u0648\u0644 \u0625\u0644\u0649 GUID 5250 \u0627\u0644\u062c\u062f\u064a\u062f \u0647\u0646\u0627.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

The International Organization of Supreme Audit Institutions (INTOSAI) approved Guidance (GUID) 5250, \u201cGuidance on the Audit of Public Debt,\u201d at the November 2020 INTOSAI Governing Board meeting. With 19 votes affirming the endorsement version, GUID 5250…<\/p>\n","protected":false},"author":7,"featured_media":7298,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[1680,1723],"content-tags":[1466,1390,1379],"country":[],"region":[],"section":[2651],"coauthors":[],"class_list":["post-17268","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-1680","journal-categories-1723","content-tags-1466","content-tags---intosai","content-tags-1379","section-2651"],"acf":[],"yoast_head":"\n\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u062a\u0639\u062a\u0645\u062f \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0628\u0634\u0623\u0646 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \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=\"\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u062a\u0639\u062a\u0645\u062f \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0628\u0634\u0623\u0646 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"The International Organization of Supreme Audit Institutions (INTOSAI) approved Guidance (GUID) 5250, \u201cGuidance on the Audit of Public Debt,\u201d at the November 2020 INTOSAI Governing Board meeting. With 19 votes affirming the endorsement version, GUID 5250...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/intosai-approves-public-debt-auditing-guidance\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2023-05-10T01:09:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/GUID-5250.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1500\" \/>\n\t<meta property=\"og:image:height\" content=\"2121\" \/>\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\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n\t<meta name=\"twitter:label2\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data2\" content=\"INTOSAI Journal\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/intosai-approves-public-debt-auditing-guidance\/\",\"url\":\"https:\/\/intosai.nclud.com\/ar\/journal-entry\/intosai-approves-public-debt-auditing-guidance\/\",\"name\":\"\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u062a\u0639\u062a\u0645\u062f \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0628\u0634\u0623\u0646 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 - 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INTOSAI Journal","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"ar_AR","og_type":"article","og_title":"\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u062a\u0639\u062a\u0645\u062f \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0628\u0634\u0623\u0646 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 - INTOSAI Journal","og_description":"The International Organization of Supreme Audit Institutions (INTOSAI) approved Guidance (GUID) 5250, \u201cGuidance on the Audit of Public Debt,\u201d at the November 2020 INTOSAI Governing Board meeting. 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INTOSAI Journal","isPartOf":{"@id":"https:\/\/intosai.nclud.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/intosai-approves-public-debt-auditing-guidance\/#primaryimage"},"image":{"@id":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/intosai-approves-public-debt-auditing-guidance\/#primaryimage"},"thumbnailUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/GUID-5250.jpg","datePublished":"2021-01-29T10:01:28+00:00","dateModified":"2023-05-10T01:09:14+00:00","breadcrumb":{"@id":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/intosai-approves-public-debt-auditing-guidance\/#breadcrumb"},"inLanguage":"ar","potentialAction":[{"@type":"ReadAction","target":["https:\/\/intosai.nclud.com\/ar\/journal-entry\/intosai-approves-public-debt-auditing-guidance\/"]}]},{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/intosai-approves-public-debt-auditing-guidance\/#primaryimage","url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/GUID-5250.jpg","contentUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/02\/GUID-5250.jpg","width":1500,"height":2121},{"@type":"BreadcrumbList","@id":"https:\/\/intosai.nclud.com\/ar\/journal-entry\/intosai-approves-public-debt-auditing-guidance\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/intosai.nclud.com\/ar\/"},{"@type":"ListItem","position":2,"name":"\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u062a\u0639\u062a\u0645\u062f \u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0628\u0634\u0623\u0646 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u064a\u0646 \u0627\u0644\u0639\u0627\u0645"}]},{"@type":"WebSite","@id":"https:\/\/intosai.nclud.com\/#website","url":"https:\/\/intosai.nclud.com\/","name":"INTOSAI Journal","description":"","publisher":{"@id":"https:\/\/intosai.nclud.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/intosai.nclud.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ar"},{"@type":"Organization","@id":"https:\/\/intosai.nclud.com\/#organization","name":"INTOSAI Journal","url":"https:\/\/intosai.nclud.com\/","logo":{"@type":"ImageObject","inLanguage":"ar","@id":"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/","url":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","contentUrl":"https:\/\/intosai.nclud.com\/wp-content\/uploads\/2023\/04\/logo.png","width":736,"height":122,"caption":"INTOSAI Journal"},"image":{"@id":"https:\/\/intosai.nclud.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/intosaijournal"]}]}},"_links":{"self":[{"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/journal-entry\/17268","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/journal-entry"}],"about":[{"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/types\/journal-entry"}],"author":[{"embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/users\/7"}],"version-history":[{"count":1,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/journal-entry\/17268\/revisions"}],"predecessor-version":[{"id":17272,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/journal-entry\/17268\/revisions\/17272"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/media\/7298"}],"wp:attachment":[{"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/media?parent=17268"}],"wp:term":[{"taxonomy":"journal-categories","embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/journal-categories?post=17268"},{"taxonomy":"content-tags","embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/content-tags?post=17268"},{"taxonomy":"country","embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/country?post=17268"},{"taxonomy":"region","embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/region?post=17268"},{"taxonomy":"section","embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/section?post=17268"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/intosai.nclud.com\/ar\/wp-json\/wp\/v2\/coauthors?post=17268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}