{"id":27008,"date":"2024-05-29T17:24:14","date_gmt":"2024-05-29T21:24:14","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=27008"},"modified":"2024-06-02T18:39:27","modified_gmt":"2024-06-02T22:39:27","slug":"%d9%84%d9%85%d8%ad%d8%a9-%d8%b9%d8%a7%d9%85%d8%a9-%d8%b9%d9%86-%d9%85%d8%a8%d8%a7%d8%af%d8%a6-intosai-p-50","status":"publish","type":"journal-entry","link":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d9%84%d9%85%d8%ad%d8%a9-%d8%b9%d8%a7%d9%85%d8%a9-%d8%b9%d9%86-%d9%85%d8%a8%d8%a7%d8%af%d8%a6-intosai-p-50\/","title":{"rendered":"\u0644\u0645\u062d\u0629 \u0639\u0627\u0645\u0629 \u0639\u0646 \u0645\u0628\u0627\u062f\u0626 INTOSAI-P 50"},"content":{"rendered":"\n<p><em><em>\u0645\u0646 \u0625\u0639\u062f\u0627\u062f \u062c\u064a\u0644 \u0645\u064a\u0644\u0631\u060c \u0643\u0628\u064a\u0631 \u0645\u062f\u0642\u0651\u0642\u064a\u0646 \u0648\u0645\u0633\u0624\u0648\u0644 \u0627\u0644\u0627\u0631\u062a\u0628\u0627\u0637 \u0641\u064a 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\u0648\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/a>&#8221; \u0627\u0644\u0630\u064a \u062a\u0647\u062f\u0641 \u0645\u0628\u0627\u062f\u0626\u0647 \u0625\u0644\u0649 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647\u0627 \u062c\u0646\u0628\u0627\u064b \u0625\u0644\u0649 \u062c\u0646\u0628 \u0645\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0625\u0635\u062f\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u0623\u062e\u0631\u0649. \u0648\u0644\u0627 \u062a\u062a\u0639\u0627\u0631\u0636 INTOSAI-P 50 \u0645\u0639 \u0623\u064a \u0645\u0646\u0647\u0627. \u0645\u0646 \u0646\u0627\u062d\u064a\u0629 \u0623\u062e\u0631\u0649\u060c \u062a\u0633\u0627\u0639\u062f INTOSAI-P 50 \u0639\u0644\u0649 \u0633\u062f\u0650\u0651 \u062b\u063a\u0631\u0629 \u062a\u0645\u062b\u0650\u0651\u0644 \u0627\u0644\u0642\u0637\u0639\u0629 \u0627\u0644\u0645\u0641\u0642\u0648\u062f\u0629 \u0641\u064a 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\u0627\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0639\u0648\u064a\u0636 \u0639\u0646 \u0627\u0644\u062e\u0633\u0627\u0626\u0631 \u0627\u0644\u0645\u062a\u0643\u0628\u064e\u0651\u062f\u0629\u060c \u0648\u0647\u064a \u0625\u062d\u062f\u0649 \u0648\u0638\u0627\u0626\u0641 \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 \u0635\u0627\u062d\u0628\u0629 \u0627\u0644\u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c \u0648\u0625\u0645\u0643\u0627\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a. \u0648\u0628\u0627\u0644\u0645\u062b\u0644\u060c \u064a\u0634\u064a\u0631 <a href=\"https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/ISSAI-100-Fundamental-Principles-of-Public-Sector-Auditing-1.pdf\">\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0631\u0642\u0645 100 \u0645\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \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<\/a> \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\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\u060c <a href=\"https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/ISSAI-130-Code-of-Ethics.pdf\">\u0648\u0627\u0644\u0645\u0639\u064a\u0627\u0631 130<\/a> \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a\u060c <a href=\"https:\/\/www.issai.org\/wp-content\/uploads\/2019\/08\/ISSAI-4000-Compliance-Audit-Standard.pdf\">\u0648\u0627\u0644\u0645\u0639\u064a\u0627\u0631\u0627\u0646 400 \u06484000<\/a> \u0627\u0644\u0645\u062a\u0639\u0644\u0651\u0642\u0627\u0646 \u0628\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0648\u0645\u0639\u0627\u064a\u064a\u0631\u0647 \u0625\u0644\u0649 \u0648\u0627\u062c\u0628\u0627\u062a \u0628\u0639\u0636 \u0627\u0644\u0623\u062c\u0647\u0632\u0629\u060c \u0627\u0644\u0645\u0639\u062a\u0631\u0641 \u0628\u0647\u0627 \u0643\u0645\u062d\u0627\u0643\u0645 \u0623\u0648 \u0627\u0644\u0645\u062e\u0648\u0644\u0651\u0629 \u0642\u0627\u0646\u0648\u0646\u0627\u064b \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0641\u0631\u0636 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a\u060c \u0648\u0642\u062f \u0627\u0639\u062a\u064f\u0645\u0650\u062f\u064e \u0641\u064a \u0639\u0627\u0645 2019 \u0627\u0644\u062a\u0651\u0639\u0631\u064a\u0641 \u0627\u0644\u0630\u064a \u062a\u0634\u064a\u0631 \u0625\u0644\u064a\u0647 \u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0627\u0644\u062a\u064a \u0644\u0645 \u062a\u0643\u0646 \u0645\u0648\u062c\u0648\u062f\u0629 \u0642\u0628\u0644 \u0627\u0639\u062a\u0645\u0627\u062f INTOSAI P-50 \u0641\u064a \u0639\u0627\u0645 2019.<\/p>\n\n\n\n<p>\u0648\u0644\u0627 \u064a\u062a\u0628\u0639 \u0627\u0644\u0639\u0631\u0636 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u064012\u060c \u0641\u064a INTOSAI-P 50\u060c \u0645\u0646\u0637\u0642\u0627\u064b \u0632\u0645\u0646\u064a\u0627\u064b (\u0623\u064a \u0648\u0635\u0641 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0633\u0648\u0627\u0621 \u0643\u0627\u0646\u062a \u062a\u0646\u0637\u0628\u0642 \u0641\u064a \u0628\u062f\u0627\u064a\u0629 \u0625\u062c\u0631\u0627\u0621 \u0642\u0636\u0627\u0626\u064a \u0623\u0648 \u0641\u064a \u0645\u0646\u062a\u0635\u0641\u0647 \u0623\u0648 \u0641\u064a \u0646\u0647\u0627\u064a\u062a\u0647). \u0648\u0639\u0648\u0636\u0627\u064b \u0639\u0646 \u0630\u0644\u0643\u060c \u064a\u062a\u0645 \u0648\u0636\u0639\u0647\u0627 \u0641\u064a \u062a\u0631\u062a\u064a\u0628 \u064a\u0646\u062a\u0642\u0644 \u0645\u0646 \u0627\u0644\u0623\u0643\u062b\u0631 \u062a\u0642\u064a\u064a\u062f\u0627\u064b (\u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0648\u0641\u0642 \u0645\u0628\u0627\u062f\u0626 \u062e\u0627\u0631\u062c\u064a\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u062c\u0647\u0632\u0629) \u0625\u0644\u0649 \u0627\u0644\u0623\u0643\u062b\u0631 \u062d\u0631\u064a\u0629 (\u0645\u0628\u0627\u062f\u0626 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0637\u0628\u0650\u0651\u0642\u0647\u0627 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0628\u0634\u0643\u0644 \u0645\u0633\u062a\u0642\u0644 \u062a\u0645\u0627\u0645\u0627\u064b). \u0648\u0647\u0646\u0627 \u062a\u0628\u062f\u0648 \u0647\u0630\u0647 \u0643\u0645\u0627 \u062a\u0638\u0647\u0631 \u0641\u064a INTOSAI-P 50.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"text-decoration: underline;\">\u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u062d\u062f\u062f \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0646\u0638\u0627\u0645<strong> \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629<\/strong> <strong>\u0648\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a <\/strong>\u0627\u0644\u0645\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 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(\u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0648\u0646) \u0641\u064a \u0627\u0644\u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u060c <strong>\u0645\u0646 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a <\/strong>\u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0642\u0627\u0646\u0648\u0646\u0627\u064b\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0636\u0645\u0646 \u0635\u0631\u0627\u062d\u0629\u064b <strong>\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647 (\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0645) <\/strong>\u062a\u062c\u0627\u0647 \u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629. \u0648\u064a\u0634\u064a\u0631 \u0645\u0628\u062f\u0623 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0625\u0644\u0649 \u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0627\u0644\u062c\u0647\u0627\u0632 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