{"id":41217,"date":"2026-04-29T18:12:00","date_gmt":"2026-04-29T22:12:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?post_type=journal-entry&#038;p=41217"},"modified":"2026-05-01T16:22:20","modified_gmt":"2026-05-01T20:22:20","slug":"%d8%a3%d9%83%d8%b4%d8%a7%d9%83-%d8%a5%d9%86%d9%83%d9%88%d8%b3%d9%8a","status":"publish","type":"journal-entry","link":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/%d8%a3%d9%83%d8%b4%d8%a7%d9%83-%d8%a5%d9%86%d9%83%d9%88%d8%b3%d9%8a\/","title":{"rendered":"\u0623\u0643\u0634\u0627\u0643 \u0625\u0646\u0643\u0648\u0633\u064a"},"content":{"rendered":"\n<p>\u0627\u0644\u0645\u0624\u0644\u0641: \u0627\u0644\u0645\u062c\u0644\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629<\/p>\n\n<p>\u0648\u0642\u062f \u062a\u0645 \u062a\u0645\u062b\u064a\u0644 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0641\u064a \u0623\u0643\u0634\u0627\u0643 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a.<\/p>\n\n<p>\u0627\u0633\u062a\u0641\u0627\u062f \u0645\u0646\u062f\u0648\u0628\u0648 \u0625\u0646\u0643\u0648\u0633\u0627\u064a \u0645\u0646 \u0627\u0644\u0623\u062c\u0646\u062d\u0629 \u0643\u0641\u0631\u0635\u0629 \u0645\u0641\u064a\u062f\u0629 \u0644\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0628\u0639\u0636\u0647\u0645 \u0627\u0644\u0628\u0639\u0636.<\/p>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths2-1024x576.png\" alt=\"\" class=\"wp-image-41188\" srcset=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths2-1024x576.png 1024w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths2-300x169.png 300w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths2-768x432.png 768w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths2-1536x864.png 1536w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths2-1320x743.png 1320w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths2.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0641\u064a \u0627\u062a\u062c\u0627\u0647 \u0639\u0642\u0627\u0631\u0628 \u0627\u0644\u0633\u0627\u0639\u0629 \u0645\u0646 \u0623\u0639\u0644\u0649 \u0627\u0644\u064a\u0633\u0627\u0631: (1) JURISAI\u061b (2) JURISAI\u061b (3) AFROSAI\u061b (4) AFROSAI\u061b (5) \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u061b (6) \u0627\u0644\u0623\u0645\u0627\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths3-1024x576.png\" alt=\"\" class=\"wp-image-41193\" srcset=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths3-1024x576.png 1024w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths3-300x169.png 300w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths3-768x432.png 768w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths3-1536x864.png 1536w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths3-1320x743.png 1320w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths3.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0641\u064a \u0627\u062a\u062c\u0627\u0647 \u0639\u0642\u0627\u0631\u0628 \u0627\u0644\u0633\u0627\u0639\u0629 \u0645\u0646 \u0623\u0639\u0644\u0649 \u0627\u0644\u064a\u0633\u0627\u0631: (1) \u0631\u0626\u064a\u0633 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0648\u0627\u0644\u0641\u0631\u064a\u0642 \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0645\u0639\u0646\u064a \u0628\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0639\u0644\u0645 \u0648\u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0639\u0644\u0649 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 (WGISTA)\u060c \u0648\u0641\u0631\u064a\u0642 \u0639\u0645\u0644 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0627\u0644\u0645\u0639\u0646\u064a \u0628\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0633\u0627\u062f \u0648\u063a\u0633\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 (WGFACML)\u061b (2) \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u061b (3) \u0644\u062c\u0646\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0644\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a (PSC) \u0648\u0645\u0630\u0643\u0631\u0629 \u0627\u0644\u062a\u0641\u0627\u0647\u0645 \u0628\u064a\u0646 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0648\u0627\u0644\u0645\u0639\u0647\u062f \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0641\u064a \u062c\u0646\u0627\u062d \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths4-1024x576.png\" alt=\"\" class=\"wp-image-41198\" srcset=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths4-1024x576.png 1024w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths4-300x169.png 300w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths4-768x432.png 768w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths4-1536x864.png 1536w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths4-1320x743.png 1320w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths4.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0641\u064a \u0627\u062a\u062c\u0627\u0647 \u0639\u0642\u0627\u0631\u0628 \u0627\u0644\u0633\u0627\u0639\u0629 \u0645\u0646 \u0623\u0639\u0644\u0649 \u0627\u0644\u064a\u0633\u0627\u0631: (1) \u0627\u0644\u0623\u0631\u0627\u0628\u0648\u0633\u0627\u064a\u061b (2) \u0627\u0644\u0623\u0631\u0627\u0628\u0648\u0633\u0627\u064a\u061b (3) \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061b (4) \u0627\u0644\u062f\u064a\u0648\u0627\u0646 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u061b (4) \u0627\u0644\u0623\u0645\u0627\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a)\u060c \u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0645\u0627\u0631\u063a\u064a\u062a \u0643\u0631\u0627\u0643\u0631 \u062a\u0644\u062a\u0642\u064a \u0628\u0627\u0644\u062f\u0643\u062a\u0648\u0631\u0629 \u0623\u0633\u0645\u0627\u0621 \u064a\u062a\u0648\u0646\u060c \u0631\u0626\u064a\u0633\u0629 \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 \u0648\u0646\u0627\u0626\u0628\u0629 \u0631\u0626\u064a\u0633 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0641\u064a \u062c\u0646\u0627\u062d \u0627\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627\u061b (5) \u0645\u062c\u0644\u0633 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0641\u064a \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627\u060c \u0646\u0627\u0626\u0628\u0629 \u0631\u0626\u064a\u0633 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths5-1024x576.png\" alt=\"\" class=\"wp-image-41203\" srcset=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths5-1024x576.png 1024w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths5-300x169.png 300w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths5-768x432.png 768w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths5-1536x864.png 1536w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths5-1320x743.png 1320w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths5.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">\u0641\u064a \u0627\u062a\u062c\u0627\u0647 \u0639\u0642\u0627\u0631\u0628 \u0627\u0644\u0633\u0627\u0639\u0629 \u0645\u0646 \u0623\u0639\u0644\u0649 \u0627\u0644\u064a\u0633\u0627\u0631: (1) \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u061b (2) \u0627\u0644\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u061b (3) \u0644\u062c\u0646\u0629 \u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u061b (4) \u0644\u062c\u0646\u0629 \u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u061b (5) \u0644\u062c\u0646\u0629 \u0628\u0646\u0627\u0621 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0644\u0644\u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths6-1024x576.png\" alt=\"\" class=\"wp-image-41208\" srcset=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths6-1024x576.png 1024w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths6-300x169.png 300w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths6-768x432.png 768w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths6-1536x864.png 1536w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths6-1320x743.png 1320w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/04\/INCOSAI-Booths6.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption 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\u0627\u0644\u0628\u064a\u0626\u064a\u061b (3) \u0644\u062c\u0646\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629\u061b (4) \u0644\u062c\u0646\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629\u061b (5) \u0645\u0628\u0627\u062f\u0631\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0644\u0644\u062a\u0646\u0645\u064a\u0629. \u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>\u0648\u0642\u062f \u062a\u0645 \u062a\u0645\u062b\u064a\u0644 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a \u0648\u0627\u0644\u0645\u0646\u0638\u0645\u0627\u062a \u0627\u0644\u0625\u0642\u0644\u064a\u0645\u064a\u0629 \u0648\u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u0623\u062e\u0631\u0649 \u0641\u064a \u0623\u0643\u0634\u0627\u0643 \u0641\u064a \u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 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