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\u0648\u0627\u0644\u0639\u0631\u0627\u0642\u064a.<\/p>\n\n\n\n\u0645\u0646 \u064a\u0646\u0627\u064a\u0631 \u0625\u0644\u0649 \u064a\u0648\u0646\u064a\u0648 2022 \u060c \u0634\u0627\u0631\u0643\u062a COA \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0639\u0646 \u0628\u0639\u062f \u0648\u0627\u0644\u0646\u062f\u0648\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a. \u0634\u0627\u0631\u0643 \u0648\u0641\u062f \u0645\u0646 \u0644\u062c\u0646\u0629 \u0627\u0644\u0632\u0631\u0627\u0639\u0629 \u0641\u064a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u0627\u062a 14 \u0648<\/sup> 15<\/sup> \u0648 16<\/sup> \u0644\u0644\u062c\u0646\u0629 \u0627\u0644\u062e\u0637\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0644\u0623\u0631\u0627\u0628\u0648\u0633\u0627\u064a \u0627\u0644\u062a\u064a \u0639\u0642\u062f\u062a \u0641\u064a \u0627\u0644\u0631\u064a\u0627\u0636 \u0628\u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0645\u062f\u0629 3 \u0623\u064a\u0627\u0645 \u0641\u064a \u0641\u0628\u0631\u0627\u064a\u0631 \u0648\u0645\u0627\u0631\u0633 \u0648\u0645\u0627\u064a\u0648. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643 \u060c \u0634\u0627\u0631\u0643 \u0648\u0641\u062f \u0645\u0646 \u0644\u062c\u0646\u0629 \u0627\u0644\u0632\u0631\u0627\u0639\u0629 \u0641\u064a \u0645\u0627\u0631\u0633 2022 \u0641\u064a \u0627\u0644\u062c\u0644\u0633\u0629 \u0627\u0644\u0645\u062a\u062e\u0635\u0635\u0629 \u0627\u0644\u062a\u0627\u0633\u0639\u0629<\/sup> \u0644\u0645\u0646\u062a\u062f\u0649 \u0627\u0644\u0625\u0633\u0643\u0648\u0627 2022 \u062d\u0648\u0644 “\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0648\u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0627\u062a \u0648\u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0641\u064a \u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0625\u062d\u0635\u0627\u0626\u064a\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u062a\u0647\u0627 \u0648\u062f\u0648\u0631\u0647\u0627 \u0641\u064a \u0627\u0644\u062a\u0639\u0627\u0641\u064a \u0648\u0627\u0644\u0625\u0646\u062c\u0627\u0632. \u0645\u0646 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 “.<\/em><\/p>\n\n\n\n\u0643\u0645\u0627 \u0646\u0638\u0645\u062a \u0644\u062c\u0646\u0629 \u0627\u0644\u0632\u0631\u0627\u0639\u0629 \u0628\u0627\u0644\u0627\u0634\u062a\u0631\u0627\u0643 \u0645\u0639 \u0623\u062f\u0627\u0629 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0641\u0646\u064a\u0629 \u0648\u062a\u0628\u0627\u062f\u0644 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0641\u0648\u0636\u064a\u0629 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 (TAIEX) \u060c \u0648\u0631\u0634\u0629 \u0639\u0645\u0644 \u0639\u0646 \u0628\u064f\u0639\u062f \u062d\u0648\u0644 “\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u064a 4 \u0648 5 \u0648 11 \u0648 12 \u064a\u0646\u0627\u064a\u0631 2022. \u0648\u0627\u0635\u0644\u062a COA \u0645\u0634\u0627\u0631\u0643\u062a\u0647\u0627 \u0641\u064a \u0641\u0628\u0631\u0627\u064a\u0631 2022 \u0641\u064a \u0646\u062f\u0648\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a \u0646\u0638\u0645\u062a\u0647\u0627 \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 (IDI) \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0623\u0631\u0627\u0628\u0648\u0633\u0627\u064a \u060c \u0643\u062c\u0632\u0621 \u0645\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0645\u0648\u0644 – \u0645\u0628\u0627\u062f\u0631\u0629 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062a\u0639\u0627\u0648\u0646\u064a \u0627\u0644\u0639\u0627\u0644\u0645\u064a<\/em> . .<\/em><\/p>\n\n\n\n\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643 \u060c \u0634\u0627\u0631\u0643\u062a COA \u0641\u064a \u0648\u0631\u0634\u062a\u064a \u0639\u0645\u0644 \u0641\u064a \u0641\u0628\u0631\u0627\u064a\u0631 \u0648\u0623\u0628\u0631\u064a\u0644 \u0645\u0646 \u0639\u0627\u0645 2022 “\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u062a\u0635\u062d\u0631 \u0648\u0627\u0644\u0623\u0645\u0646 \u0627\u0644\u063a\u0630\u0627\u0626\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629”<\/em> \u0648 \u0639\u0644\u0649 “\u0645\u0631\u0627\u062c\u0639\u0629 \u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062e\u0631\u0627\u062c\u064a\u0629”<\/em>\u060c \u0627\u0644\u062a\u064a \u0646\u0638\u0645\u062a\u0647\u0627 SAI \u0627\u0644\u0647\u0646\u062f \u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0645\u0639 \u0627\u0644\u0645\u0631\u0643\u0632 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0626\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 (iCED) \u0648\u0645\u062c\u0645\u0648\u0639\u0629 \u0639\u0645\u0644 INTOSAI \u062d\u0648\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0628\u064a\u0626\u064a (WGEA).<\/p>\n","protected":false},"excerpt":{"rendered":"\u0627\u0644\u0645\u0624\u0644\u0641: \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u0627\u062e\u062a\u062a\u0645\u062a \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a (COA) \u0645\u0624\u062e\u0631\u064b\u0627 \u0648\u0646\u0641\u0630\u062a \u0639\u062f\u062f\u064b\u0627 \u0645\u0646 \u0628\u0631\u0627\u0645\u062c \u0627\u0644\u062a\u0639\u0627\u0648\u0646…<\/p>\n","protected":false},"author":35,"featured_media":3469,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2906],"country":[2905],"region":[1744,1743],"news-type":[2907],"coauthors":[],"class_list":["post-13347","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-in-brief-ar","country-algeria-ar","region-1744","region-1743","news-type-news-in-brief-ar"],"acf":[],"yoast_head":"\n
\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a \u064a\u0646\u0641\u0630 \u0628\u0631\u0627\u0645\u062c \u062a\u0639\u0627\u0648\u0646 \u0648\u064a\u0634\u0631\u0643 \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0641\u064a \u0627\u0644\u0623\u062d\u062f\u0627\u062b \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0631\u0641\u064a\u0639\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 - 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=\"\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u062c\u0632\u0627\u0626\u0631\u064a 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