{"id":40541,"date":"2026-04-30T01:37:06","date_gmt":"2026-04-30T05:37:06","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=40541"},"modified":"2026-05-01T18:23:21","modified_gmt":"2026-05-01T22:23:21","slug":"%d8%a3%d8%b1%d8%a8%d8%b9%d9%88%d9%86-%d8%b9%d8%a7%d9%85%d8%a7%d9%8b-%d9%84%d9%85%d8%a8%d8%a7%d8%af%d8%b1%d8%a9-%d8%a7%d9%84%d8%a5%d9%86%d8%aa%d9%88%d8%b3%d8%a7%d9%8a-%d9%84%d9%84%d8%aa%d9%86%d9%85","status":"publish","type":"journal-entry","link":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a3%d8%b1%d8%a8%d8%b9%d9%88%d9%86-%d8%b9%d8%a7%d9%85%d8%a7%d9%8b-%d9%84%d9%85%d8%a8%d8%a7%d8%af%d8%b1%d8%a9-%d8%a7%d9%84%d8%a5%d9%86%d8%aa%d9%88%d8%b3%d8%a7%d9%8a-%d9%84%d9%84%d8%aa%d9%86%d9%85\/","title":{"rendered":"\u0623\u0631\u0628\u0639\u0648\u0646 \u0639\u0627\u0645\u0627\u064b \u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 &#8211; 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\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0651\u062e\u0630 \u0645\u0646 \u0627\u0644\u0646\u0631\u0648\u064a\u062c \u0645\u0642\u0631\u0651\u0627\u064b \u0644\u0647\u0627 \u0633\u062a\u0642\u062f\u0651\u0645 \u0646\u062a\u0627\u0626\u062c \u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0644\u062f\u0639\u0645 \u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0641\u064a \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"764\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/IDI-in-Norway-2001-1024x764.jpeg\" alt=\"\" class=\"wp-image-40520\" srcset=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/IDI-in-Norway-2001-1024x764.jpeg 1024w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/IDI-in-Norway-2001-300x224.jpeg 300w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/IDI-in-Norway-2001-768x573.jpeg 768w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/IDI-in-Norway-2001-1536x1146.jpeg 1536w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/IDI-in-Norway-2001-2048x1528.jpeg 2048w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/IDI-in-Norway-2001-1320x985.jpeg 1320w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0635\u0648\u0631\u0629 \u0644\u0645\u0648\u0638\u0641\u064a \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (INTOSAI) \u0641\u064a \u0623\u0648\u0633\u0644\u0648\u060c \u0639\u0627\u0645 2001. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (IDI)<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u062f\u0631\u0651\u0628\u064a\u0646: \u062f\u0631\u0633 \u0645\u0628\u0643\u0651\u0631 \u0641\u064a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/strong><\/strong><\/h2>\n\n\n\n<p>\u0645\u0646 \u0639\u0627\u0645 2001 \u062d\u062a\u0651\u0649 \u0639\u0627\u0645 2005\u060c \u0631\u0643\u0651\u0632\u0646\u0627 \u0639\u0644\u0649 \u0628\u0631\u0627\u0645\u062c \u062a\u062f\u0631\u064a\u0628 \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u0645\u062f \u0644\u0644\u0645\u062f\u0631\u0651\u0628\u064a\u0646. \u0648\u0623\u0631\u062f\u0646\u0627 \u0623\u0646 \u0646\u0631\u0649 \u0623\u0646\u064e\u0651 \u0634\u0628\u0643\u062a\u0646\u0627 \u0645\u0646 \u0627\u0644\u0645\u062f\u0631\u0651\u0628\u064a\u0646 \u0645\u062c\u0647\u0651\u0632\u0629 \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u062f\u0639\u0645 \u062f\u0627\u062e\u0644 \u0623\u062c\u0647\u0632\u062a\u0647\u0645 \u0648\u0645\u0646\u0627\u0637\u0642\u0647\u0645. \u0648\u0644\u0645 \u064a\u0643\u0646 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0645\u062c\u0631\u0651\u062f \u062a\u0646\u0645\u064a\u0629 \u0644\u0644\u0642\u062f\u0631\u0627\u062a\u060c \u0628\u0644 \u0634\u0643\u064e\u0651\u0644 \u0625\u0639\u0644\u0627\u0646\u0627\u064b \u0623\u0646\u064e\u0651 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\u0641\u064a \u0627\u0644\u0648\u0627\u0642\u0639\u060c \u0639\u0644\u0651\u0645\u062a\u0646\u0627 \u0627\u0644\u0623\u0639\u0648\u0627\u0645 \u0627\u0644\u0623\u0631\u0628\u0639\u064a\u0646 \u0627\u0644\u0645\u0627\u0636\u064a\u0629 \u0623\u0646\u064e\u0651 \u062a\u0642\u0648\u064a\u0629 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u062a\u062a\u0637\u0644\u0651\u0628 \u0634\u064a\u0626\u0627\u064b \u0623\u0643\u062b\u0631 \u062a\u0639\u0642\u064a\u062f\u0627\u064b &#8211; \u0627\u0644\u062a\u0632\u0627\u0645\u0627\u064b \u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u0645\u062f\u060c \u0648\u062a\u0641\u0627\u0647\u0645\u0627\u064b \u0645\u0624\u0633\u0651\u0633\u064a\u0651\u0627\u064b\u060c \u0648\u062b\u0642\u0629 \u0645\u062a\u0628\u0627\u062f\u0644\u0629\u060c \u0648\u0634\u0628\u0643\u0629 \u062a\u0624\u0645\u0646 \u0628\u0627\u0644\u0645\u0647\u0645\u0651\u0629.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong><strong>\u062c\u0647\u062f \u0645\u062c\u062a\u0645\u0639\u064a<\/strong><\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/IMG_8373-Large-1024x768.jpeg\" alt=\"\" class=\"wp-image-40514\" srcset=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/IMG_8373-Large-1024x768.jpeg 1024w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/IMG_8373-Large-300x225.jpeg 300w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/IMG_8373-Large-768x576.jpeg 768w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/IMG_8373-Large.jpeg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0639\u0627\u0645 \u0627\u0644\u0633\u0627\u0628\u0642 \u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0645\u0627\u063a\u0646\u0648\u0633 \u0628\u0648\u0631\u062c (\u064a\u0633\u0627\u0631)\u060c \u0648\u0625\u064a\u0646\u0627\u0631 \u063a\u0648\u0631\u064a\u0633\u0646\u060c \u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0639\u0627\u0645 \u0644\u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (IDI)<\/figcaption><\/figure>\n\n\n\n<p>\u0628\u064a\u0646\u0645\u0627 \u0646\u062a\u0623\u0645\u0651\u0644 \u0641\u064a \u0627\u0644\u0633\u0651\u0646\u0648\u0627\u062a \u0627\u0644\u0623\u0631\u0628\u0639\u064a\u0646 \u0627\u0644\u0645\u0627\u0636\u064a\u0629\u060c \u062a\u0628\u0631\u0632 \u062d\u0642\u064a\u0642\u0629 \u0648\u0627\u062d\u062f\u0629 \u0623\u0644\u0627 \u0648\u0647\u064a \u0623\u0646\u064e\u0651 \u0627\u0644\u062a\u0651\u0623\u062b\u064a\u0631 \u0641\u064a \u0645\u062c\u062a\u0645\u0639 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 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\u0634\u0643\u0644 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644 \u0645\u0639\u0627\u064b.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"700\" height=\"467\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/image-7.png\" alt=\"\" class=\"wp-image-40532\" srcset=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/image-7.png 700w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/image-7-300x200.png 300w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/image-7-660x440.png 660w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/image-7-193x128.png 193w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/image-7-310x206.png 310w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (INTOSAI)<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u0641\u064a \u0648\u0642\u062a \u064a\u062a\u0651\u0633\u0645 \u0628\u0627\u0644\u062a\u063a\u064a\u0651\u0631 \u0627\u0644\u0645\u0633\u062a\u0645\u0631\u060c \u062d\u064a\u062b \u062a\u0633\u0648\u062f \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062c\u064a\u0648\u0633\u064a\u0627\u0633\u064a\u0651\u0629\u060c \u0648\u0627\u0644\u0645\u0646\u0627\u062e \u0627\u0644\u0645\u062a\u063a\u064a\u0651\u0631\u060c \u0648\u0639\u062f\u0645 \u0627\u0644\u064a\u0642\u064a\u0646 \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f \u0641\u064a \u0627\u0644\u0646\u0638\u0627\u0645 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