{"id":27446,"date":"2024-05-31T22:10:29","date_gmt":"2024-06-01T02:10:29","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&p=27446"},"modified":"2024-06-02T18:51:55","modified_gmt":"2024-06-02T22:51:55","slug":"%d8%af%d9%8a%d9%88%d8%a7%d9%86-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d8%a8%d9%88%d8%b1%d9%88%d9%86%d8%af%d9%8a-%d9%8a%d9%87%d8%af%d9%81-%d8%a5%d9%84%d9%89-%d8%aa%d9%81%d8%b9","status":"publish","type":"journal-entry","link":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%af%d9%8a%d9%88%d8%a7%d9%86-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8%d8%a9-%d9%81%d9%8a-%d8%a8%d9%88%d8%b1%d9%88%d9%86%d8%af%d9%8a-%d9%8a%d9%87%d8%af%d9%81-%d8%a5%d9%84%d9%89-%d8%aa%d9%81%d8%b9\/","title":{"rendered":"\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0628\u0648\u0631\u0648\u0646\u062f\u064a \u064a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0641\u0639\u064a\u0644 \u0645\u0647\u0645\u062a\u0647 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u00a0 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629"},"content":{"rendered":"\n

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    \n
  1. 1. \u0627\u0644\u0631\u0642\u0627\u0628\u0629 <\/strong>\u0639\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629: \u064a\u0635\u062f\u0631 \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0639\u0646 \u0627\u0644\u0648\u0632\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0633\u0644\u0637\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u0634\u0631\u0643\u0627\u062a. \u0648\u062a\u062a\u0636\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u062a\u0648\u0635\u064a\u0627\u062a\u061b<\/li>\n\n\n\n
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  3. 3. \u062f\u0648\u0631 \u0642\u0636\u0627\u0626\u064a<\/strong> \u062a\u062c\u0627\u0647 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u062d\u0643\u0645 \u0641\u064a \u0634\u0623\u0646 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0645. \u0648\u0642\u062f \u0623\u064f\u0639\u064a\u062f \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0631\u0633\u0645\u064a\u0627\u064b \u0641\u064a \u062f\u0633\u062a\u0648\u0631 \u0639\u0627\u0645 2018 \u0639\u0644\u0649 \u0623\u0646\u064e\u0651 \u0647\u0630\u0627 \u0627\u0644\u062f\u0648\u0631\u060c \u0627\u0644\u0630\u064a \u0644\u0645 \u064a\u062a\u0645 \u062a\u0641\u0639\u064a\u0644\u0647 \u0628\u0639\u062f\u060c \u064a\u062a\u0637\u0644\u064e\u0651\u0628 \u0628\u0634\u0643\u0644 \u062e\u0627\u0635 \u0647\u064a\u0643\u0644\u0629 \u0634\u0628\u0643\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u062a\u062d\u0645\u0644\u0648\u0646 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u062d\u0635\u0631\u064a\u0651\u0629 \u0639\u0646 \u062f\u0641\u0639 \u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0628\u0645\u0648\u062c\u0628 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0627\u0644\u062c\u062f\u064a\u062f \u0627\u0644\u0635\u0627\u062f\u0631 \u0628\u062a\u0627\u0631\u064a\u062e 20 \u064a\u0648\u0646\u064a\u0648 \/ \u062d\u0632\u064a\u0631\u0627\u0646 2022 \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u0627\u0644\u0630\u064a \u064a\u0646\u0635\u064f\u0651 \u0623\u064a\u0636\u0627\u064b \u0639\u0644\u0649 \u0645\u0645\u0627\u0631\u0633\u0629 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0644\u0644\u0645\u0647\u0645\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629. \u0644\u0630\u0644\u0643 \u062d\u062f\u064e\u0651\u062f \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0628\u0648\u0631\u0648\u0646\u062f\u064a \u0644\u0646\u0641\u0633\u0647 \u0647\u062f\u0641\u0627\u064b \u064a\u062a\u0645\u062b\u064e\u0651\u0644\u064f \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0627\u062e\u062a\u0635\u0627\u0635\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629. \u0648\u064a\u062c\u0628 \u0623\u064a\u0636\u0627\u064b \u0623\u0646 \u064a\u0643\u0648\u0646 \u0641\u064a \u0648\u0636\u0639 \u064a\u0645\u0643\u0651\u0646\u0647 \u0645\u0646 \u0645\u0645\u0627\u0631\u0633\u0629 \u0648\u0638\u0627\u0626\u0641\u0647 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629 \u0645\u0645\u0627\u0631\u0633\u0629\u064b \u0643\u0627\u0645\u0644\u0629\u060c \u0644\u0627\u0633\u064a\u0645\u0627 \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629.<\/li>\n<\/ol>\n\n\n\n

    \u0648\u062a\u062a\u0636\u0645\u0646 \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u062a\u0627\u0644\u064a\u0629 \u0645\u0646 \u062a\u0637\u0648\u064a\u0631 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0623\u0631\u0628\u0639\u0629 \u0645\u0634\u0627\u0631\u064a\u0639 \u0631\u0626\u064a\u0633\u064a\u0629.<\/p>\n\n\n\n

      \n
    1. 1. \u0646\u0634\u0631 \u0639\u0645\u0644\u064a\u0627\u062a\u064a “\u0644\u062e\u0637\u0651\u062a\u0647 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 2023-2029”<\/strong> \u0627\u0644\u062a\u064a \u0627\u0639\u062a\u064f\u0645\u0650\u062f\u064e\u062a \u0641\u064a \u0645\u0627\u0631\u0633 \/ \u0622\u0630\u0627\u0631 2023\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0631\u0643\u0632 \u0639\u0644\u0649 \u062b\u0644\u0627\u062b\u0629 \u0645\u062c\u0627\u0644\u0627\u062a: (1) \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0651\u0629 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0651\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0651\u0629 \u0644\u0644\u062f\u064a\u0648\u0627\u0646\u061b (2) \u062a\u062d\u0633\u064a\u0646 \u0646\u0648\u0639\u064a\u0629 \u0623\u0646\u0634\u0637\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u061b (3) \u062a\u0639\u0632\u064a\u0632 \u0633\u0645\u0639\u0629 \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0648\u0634\u0631\u0639\u064a\u062a\u0647.<\/li>\n\n\n\n
    2. 2. \u0645\u0627 \u0632\u0627\u0644 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0645\u0647\u0645\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629<\/strong> \u0644\u0644\u062f\u064a\u0648\u0627\u0646<\/strong> \u0627\u0644\u062a\u064a \u0623\u064f\u0639\u064a\u062f\u062a \u0627\u0644\u0622\u0646 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 183 \u0645\u0646 \u062f\u0633\u062a\u0648\u0631 \u0639\u0627\u0645 2018\u060c \u0628\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u062a\u0631\u062c\u0645\u0629 \u0625\u0644\u0649 \u062a\u0634\u0631\u064a\u0639 (\u062e\u0635\u0648\u0635\u0627\u064b \u0645\u0631\u0627\u062c\u0639\u0629 \u0642\u0627\u0646\u0648\u0646 31 \u0645\u0627\u0631\u0633 \/ \u0622\u0630\u0627\u0631 2004 \u0628\u0634\u0623\u0646 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629). \u0648\u0633\u064a\u0624\u062f\u0651\u064a \u0647\u0630\u0627 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0623\u0633\u0627\u0633\u064a \u0627\u0644\u0630\u064a \u0633\u064a\u062c\u0639\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u064a\u0646 \u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0639\u0646 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0645 \u0623\u0645\u0627\u0645 \u0627\u0644\u062f\u064a\u0648\u0627\u0646\u060c \u0628\u0634\u0643\u0644 \u0645\u0644\u062d\u0648\u0638 \u0625\u0644\u0649 \u0625\u0646\u0634\u0627\u0621 “\u0645\u0641\u0648\u0636\u064a\u0629 \u062d\u0642\u0648\u0642”\u060c \u0648\u0633\u064a\u062a\u0645\u064f\u0651 \u062a\u062c\u0647\u064a\u0632 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0628\u0648\u0631\u0648\u0646\u062f\u064a \u0628\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0645\u062a\u0623\u0635\u0650\u0651\u0644\u0629 \u0641\u064a \u0645\u0647\u0645\u0629 \u0627\u0644\u062d\u0643\u0645 \u0647\u0630\u0647\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0645\u0647\u0627\u0645\u0647 \u0627\u0644\u0623\u062e\u0631\u0649. \u0648\u0645\u0646 \u0627\u0644\u0645\u0642\u0631\u064e\u0651\u0631 \u0625\u0639\u0627\u062f\u0629 \u062a\u0646\u0638\u064a\u0645 \u063a\u0631\u0641 \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0648\u0641\u0642\u0627\u064b \u0644\u0644\u062e\u0637\u0648\u0637 \u0627\u0644\u0642\u0637\u0627\u0639\u064a\u0629 \u0644\u0636\u0645\u0627\u0646 \u062a\u063a\u0637\u064a\u0629 \u062c\u0645\u064a\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629. \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0633\u062a\u064f\u0646\u0634\u0623 \u0648\u0638\u064a\u0641\u0629 \u0623\u0645\u064a\u0646 \u0639\u0627\u0645 \u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0631\u0626\u064a\u0633 \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0641\u0636\u0644\u0627\u064b \u0639\u0646 \u0642\u0644\u0645 \u0627\u0644\u0645\u062d\u0643\u0645\u0629.<\/li>\n\n\n\n
    3. 3. \u0631\u0635\u062f \u0648\u062a\u0642\u064a\u064a\u0645 \u0645\u0633\u0648\u062f\u0629 “<\/strong>\u0631\u0624\u064a\u0629 \u0628\u0648\u0631\u0648\u0646\u062f\u064a<\/strong>\u060c \u0628\u0644\u062f \u0646\u0627\u0634\u0626 \u0641\u064a \u0639\u0627\u0645 2040 \u0648\u0628\u0644\u062f \u0645\u062a\u0642\u062f\u0645 \u0641\u064a \u0639\u0627\u0645 2060<\/a>“\u060c \u0627\u0644\u062a\u064a \u062a\u062d\u062f\u0650\u0651\u062f \u0631\u0624\u064a\u0629 \u062d\u0643\u0648\u0645\u0629 \u0628\u0648\u0631\u0648\u0646\u062f\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0648\u062a\u0648\u0635\u064a \u0628\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0645\u0646 \u0648\u062c\u0647\u0629 \u0646\u0638\u0631 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629. \u0648\u0648\u0641\u0642\u0627\u064b \u0644\u0647\u0630\u0647 \u0627\u0644\u0648\u062b\u064a\u0642\u0629\u060c \u0633\u064a\u0634\u0627\u0631\u0643 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0631\u0651\u0635\u062f \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a \u0644\u062e\u0637\u0629 \u0627\u0644\u0628\u0631\u0648\u0632 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0645\u0633\u062a\u0642\u0628\u0644 \u0628\u0648\u0631\u0648\u0646\u062f\u064a\u060c \u0623\u062b\u0646\u0627\u0621 \u062a\u0646\u0641\u064a\u0630\u0647\u0627.<\/li>\n\n\n\n
    4. 4. \u062a\u0639\u0632\u064a\u0632<\/strong> \u0627\u0644\u0645\u0634\u0627\u0631\u0643\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0628\u0648\u0631\u0648\u0646\u062f\u064a<\/strong>. \u064a\u0647\u062f\u0641 \u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0639\u0645\u0644 \u0645\u0639 \u0627\u0644\u0634\u0631\u0643\u0627\u0621 \u0627\u0644\u062a\u0642\u0646\u064a\u064a\u0646 \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u064a\u0646 \u0648\u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u0645\u0627\u0646\u062d\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0648\u0633\u0648\u0627\u0647\u0627 \u0641\u064a \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a. \u0648\u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062f\u0648\u0644\u064a\u060c \u064a\u0648\u062f\u064f\u0651 \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u062a\u0646\u0641\u064a\u0630 \u0645\u0634\u0627\u0631\u064a\u0639 \u062a\u0639\u0627\u0648\u0646 \u062b\u0646\u0627\u0626\u064a\u0629 \u0623\u0648 \u0645\u062a\u0639\u062f\u0650\u0651\u062f\u0629 \u0627\u0644\u0637\u0631\u0641 \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0639\u0631\u0641\u0629 \u0648\u062a\u0628\u0627\u062f\u0644\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0635\u0639\u064a\u062f\u064a\u0646 \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a \u0648\u0627\u0644\u0639\u0627\u0644\u0645\u064a.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

      \u0628\u0645\u0648\u062c\u0628 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 183 \u0645\u0646 \u062f\u0633\u062a\u0648\u0631 \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0628\u0648\u0631\u0648\u0646\u062f\u064a \u0627\u0644\u0635\u0627\u062f\u0631 \u0641\u064a 7 \u064a\u0648\u0646\u064a\u0648 \/ \u062d\u0632\u064a\u0631\u0627\u0646 2018\u060c “\u064a\u062a\u0645 \u0625\u0646\u0634\u0627\u0621 \u062f\u064a\u0648\u0627\u0646 \u0645\u062d\u0627\u0633\u0628\u0629 \u064a\u0643\u0648\u0646 \u0645\u0633\u0624\u0648\u0644\u0627\u064b \u0639\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u062c\u0645\u064a\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062d\u0643\u0645 \u0648\u0627\u0644\u062a\u0635\u062f\u064a\u0642 \u0639\u0644\u064a\u0647\u0627. \u0643\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646 \u0641\u064a \u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u062a\u0646\u0641\u064a\u0630 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629”.<\/p>\n","protected":false},"author":262,"featured_media":26850,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[3875],"content-tags":[1546,3835],"country":[3882],"region":[1743],"section":[1749],"coauthors":[3852],"class_list":["post-27446","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories---2024","content-tags-1546","content-tags-3835","country-burundi-ar","region-1743","section-1749"],"acf":[],"yoast_head":"\n\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0628\u0648\u0631\u0648\u0646\u062f\u064a \u064a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0641\u0639\u064a\u0644 \u0645\u0647\u0645\u062a\u0647 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u00a0 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/\u062f\u064a\u0648\u0627\u0646-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629-\u0641\u064a-\u0628\u0648\u0631\u0648\u0646\u062f\u064a-\u064a\u0647\u062f\u0641-\u0625\u0644\u0649-\u062a\u0641\u0639\/\" \/>\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 \u0641\u064a \u0628\u0648\u0631\u0648\u0646\u062f\u064a \u064a\u0647\u062f\u0641 \u0625\u0644\u0649 \u062a\u0641\u0639\u064a\u0644 \u0645\u0647\u0645\u062a\u0647 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0648\u0644\u0627\u064a\u0629 \u0627\u0644\u0642\u0636\u0627\u0626\u064a\u0629\u00a0 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0628\u0645\u0648\u062c\u0628 \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u0645\u0627\u062f\u0629 183 \u0645\u0646 \u062f\u0633\u062a\u0648\u0631 \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0628\u0648\u0631\u0648\u0646\u062f\u064a \u0627\u0644\u0635\u0627\u062f\u0631 \u0641\u064a 7 \u064a\u0648\u0646\u064a\u0648 \/ \u062d\u0632\u064a\u0631\u0627\u0646 2018\u060c "\u064a\u062a\u0645 \u0625\u0646\u0634\u0627\u0621 \u062f\u064a\u0648\u0627\u0646 \u0645\u062d\u0627\u0633\u0628\u0629 \u064a\u0643\u0648\u0646 \u0645\u0633\u0624\u0648\u0644\u0627\u064b \u0639\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062d\u0633\u0627\u0628\u0627\u062a \u062c\u0645\u064a\u0639 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u0627\u0644\u062d\u0643\u0645 \u0648\u0627\u0644\u062a\u0635\u062f\u064a\u0642 \u0639\u0644\u064a\u0647\u0627. \u0643\u0645\u0627 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646 \u0641\u064a \u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u062a\u0646\u0641\u064a\u0630 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629".\" \/>\n<meta property=\"og:url\" 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