{"id":44292,"date":"2026-09-21T12:30:59","date_gmt":"2026-09-21T16:30:59","guid":{"rendered":"https:\/\/intosaijournal.org\/journal-entry\/citizen-centered-performance-auditing-lessons-from-brazils-federal-court-of-accounts\/"},"modified":"2026-10-15T11:17:39","modified_gmt":"2026-10-15T15:17:39","slug":"citizen-centered-performance-auditing-lessons-from-brazils-federal-court-of-accounts","status":"publish","type":"journal-entry","link":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/citizen-centered-performance-auditing-lessons-from-brazils-federal-court-of-accounts\/","title":{"rendered":"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0645\u062d\u0648\u0631 \u062d\u0648\u0644 \u0627\u0644\u0645\u0648\u0627\u0637\u0646: \u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a 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\u062d\u0644\u0648\u0644 \u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0644\u0651\u0629\u061b (4) \u0631\u0635\u062f \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u062a\u062f\u062e\u0651\u0644\u0627\u062a \u0642\u062f \u062d\u0633\u0651\u0646\u062a \u062d\u064a\u0627\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646. \u0648\u064a\u062d\u0648\u0651\u0644 \u0647\u0630\u0627 \u0627\u0644\u0625\u0637\u0627\u0631 \u062c\u0632\u0626\u064a\u0627\u064b \u062a\u0631\u0643\u064a\u0632 \u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0627\u0644\u062e\u0627\u0631\u062c\u064a &#8211; \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0625\u0644\u0649 \u062a\u062c\u0627\u0631\u0628 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0648\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0633\u0651\u064a\u0627\u0633\u0627\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0645\u0639 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u062a\u0642\u0646\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0627\u0626\u0645\u0629\u060c \u064a\u0648\u0633\u0651\u0639 \u0647\u0630\u0627 \u0627\u0644\u0646\u0651\u0647\u062c \u0645\u062c\u0645\u0648\u0639\u0629 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0625\u062c\u0631\u0627\u0621 \u0645\u0642\u0627\u0628\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646\u060c \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0634\u0651\u0643\u0627\u0648\u0649\u060c \u0648\u0631\u0633\u0645 \u0625\u0637\u0627\u0631 \u0631\u062d\u0644\u0629 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u060c \u0648\u062e\u0631\u0627\u0626\u0637 \u0627\u0644\u062a\u0639\u0627\u0637\u0641\u060c 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src=\"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q32026_Citizen-Centered-Performance-Auditing_Brazil-1.png\" alt=\"\" class=\"wp-image-43252\" srcset=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q32026_Citizen-Centered-Performance-Auditing_Brazil-1.png 1326w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q32026_Citizen-Centered-Performance-Auditing_Brazil-1-300x199.png 300w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q32026_Citizen-Centered-Performance-Auditing_Brazil-1-767x509.png 767w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q32026_Citizen-Centered-Performance-Auditing_Brazil-1-193x128.png 193w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q32026_Citizen-Centered-Performance-Auditing_Brazil-1-1024x680.png 1024w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q32026_Citizen-Centered-Performance-Auditing_Brazil-1-310x206.png 310w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q32026_Citizen-Centered-Performance-Auditing_Brazil-1-467x310.png 467w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q32026_Citizen-Centered-Performance-Auditing_Brazil-1-426x282.png 426w, https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q32026_Citizen-Centered-Performance-Auditing_Brazil-1-1320x876.png 1320w\" sizes=\"auto, (max-width: 1326px) 100vw, 1326px\" \/><figcaption class=\"wp-element-caption\">\u0627\u0644\u0645\u0635\u062f\u0631: \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629 (Tribunal de Contas da Uni\u00e3o)<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">3. \u0648\u0636\u0639 \u0627\u0644\u0646\u0647\u062c \u0645\u0648\u0636\u0639 \u0627\u0644\u062a\u0646\u0641\u064a\u0630: \u062a\u062c\u0627\u0631\u0628 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\u0641\u064a \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0631\u0651\u0627\u0645\u064a\u0629 \u0625\u0644\u0649 \u062f\u0639\u0645 \u0635\u063a\u0627\u0631 \u0631\u0648\u0651\u0627\u062f \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u062e\u0641\u0636 \u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644. \u0645\u062a\u0648\u0641\u0651\u0631 \u0639\u0644\u0649: <a href=\"https:\/\/portal.tcu.gov.br\/imprensa\/noticias\/ha-falhas-em-acoes-para-apoiar-microempreendedores-e-reduzir-o-custo-brasil-diz-tcu\">https:\/\/portal.tcu.gov.br\/imprensa\/noticias\/ha-falhas-em-acoes-para-apoiar-microempreendedores-e-reduzir-o-custo-brasil-diz-tcu<\/a><\/li>\n\n\n\n<li>\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629. \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u064a\u0646\u0638\u0631 \u0641\u064a \u0642\u0637\u0627\u0639 \u062a\u0631\u0628\u064a\u0629 \u0627\u0644\u0623\u062d\u064a\u0627\u0621 \u0627\u0644\u0645\u0627\u0626\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644. \u0645\u062a\u0648\u0641\u0651\u0631 \u0639\u0644\u0649: <a href=\"https:\/\/portal.tcu.gov.br\/imprensa\/noticias\/auditoria-analisa-atividade-pesqueira-do-brasil\">https:\/\/portal.tcu.gov.br\/imprensa\/noticias\/auditoria-analisa-atividade-pesqueira-do-brasil<\/a><\/li>\n\n\n\n<li>\u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644\u064a\u0629. \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u064a\u0646\u0638\u0631 \u0641\u064a \u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0628\u064a\u0646 \u0627\u0644\u0645\u062c\u0627\u0644\u0633 \u0627\u0644\u0645\u0647\u0646\u064a\u0629. \u0645\u062a\u0648\u0641\u0651\u0631 \u0639\u0644\u0649: <a href=\"https:\/\/portal.tcu.gov.br\/imprensa\/noticias\/auditoria-analisa-coordenacao-entre-conselhos-profissionais\">https:\/\/portal.tcu.gov.br\/imprensa\/noticias\/auditoria-analisa-coordenacao-entre-conselhos-profissionais<\/a>\u00a0<\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. \u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a 12 &#8211; \u0642\u064a\u0645\u0629 \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 \u0648\u0645\u0646\u0627\u0641\u0639\u0647\u0627. \u0625\u062d\u062f\u0627\u062b \u0641\u0627\u0631\u0642 \u0641\u064a \u062d\u064a\u0627\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646. \u0645\u062a\u0648\u0641\u0651\u0631 \u0639\u0644\u0649: <a href=\"https:\/\/www.issai.org\/pronouncements\/intosai-p-12-the-value-and-benefits-of-supreme-audit-institutions-making-a-difference-to-the-lives-of-citizens\/\">https:\/\/www.issai.org\/pronouncements\/intosai-p-12-the-value-and-benefits-of-supreme-audit-institutions-making-a-difference-to-the-lives-of-citizens\/<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u0648\u0633\u0651\u0639\u062a \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 \u062f\u0648\u0631\u0647\u0627 \u0639\u0644\u0649 \u0646\u062d\u0648 \u0645\u062a\u0632\u0627\u064a\u062f \u0625\u0644\u0649 \u0645\u0627 \u0647\u0648 \u0623\u0628\u0639\u062f \u0645\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0627\u0646\u062a\u0638\u0627\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0633\u0651\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0651\u0645\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u062c\u062a\u0645\u0639. \u0648\u0631\u063a\u0645 \u0647\u0630\u0627 \u0627\u0644\u062a\u0637\u0648\u0651\u0631\u060c \u0644\u0627 \u064a\u0632\u0627\u0644 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u064a\u0631\u0643\u0651\u0632 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u064a\u0631\u0648\u0642\u0631\u0627\u0637\u064a\u0629\u060c \u0648\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062d\u0648\u0643\u0645\u0629\u060c \u0648\u0627\u0644\u0645\u0624\u0634\u0651\u0631\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629\u060c \u0645\u0646 \u062f\u0648\u0646 \u0623\u0646 \u062a\u0633\u062a\u0648\u0639\u0628 \u0628\u0634\u0643\u0644 \u0643\u0627\u0645\u0644 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0651\u0631 \u0628\u0647\u0627 \u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0639\u0644\u0649 \u0627\u0644\u062d\u064a\u0627\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646.<\/p>\n","protected":false},"author":169,"featured_media":43247,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4560],"content-tags":[897,898,1362,1449,1658,1656,899],"country":[2896],"region":[2869],"section":[1749],"coauthors":[3566,4557,4558],"class_list":["post-44292","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q3-2026","content-tags-performance-audit-ar","content-tags-stakeholder-engagement-ar","content-tags-1362","content-tags-1449","content-tags-1658","content-tags-1656","content-tags-899","country-brazil-5-ar","region-olacefs-de-ar","section-1749"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0645\u062d\u0648\u0631 \u062d\u0648\u0644 \u0627\u0644\u0645\u0648\u0627\u0637\u0646: \u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644 - 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\/citizen-centered-performance-auditing-lessons-from-brazils-federal-court-of-accounts\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0627\u0644\u0645\u062a\u0645\u062d\u0648\u0631 \u062d\u0648\u0644 \u0627\u0644\u0645\u0648\u0627\u0637\u0646: \u0627\u0644\u062f\u0631\u0648\u0633 \u0627\u0644\u0645\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0645\u062d\u0643\u0645\u0629 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0628\u0631\u0627\u0632\u064a\u0644 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u0648\u0633\u0651\u0639\u062a \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 \u062f\u0648\u0631\u0647\u0627 \u0639\u0644\u0649 \u0646\u062d\u0648 \u0645\u062a\u0632\u0627\u064a\u062f \u0625\u0644\u0649 \u0645\u0627 \u0647\u0648 \u0623\u0628\u0639\u062f \u0645\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0648\u0627\u0644\u0627\u0646\u062a\u0638\u0627\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u064a \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0633\u0651\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062c\u0648\u062f\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0642\u062f\u0651\u0645\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u062c\u062a\u0645\u0639. \u0648\u0631\u063a\u0645 \u0647\u0630\u0627 \u0627\u0644\u062a\u0637\u0648\u0651\u0631\u060c \u0644\u0627 \u064a\u0632\u0627\u0644 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u064a\u0631\u0643\u0651\u0632 \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0628\u064a\u0631\u0648\u0642\u0631\u0627\u0637\u064a\u0629\u060c \u0648\u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062d\u0648\u0643\u0645\u0629\u060c \u0648\u0627\u0644\u0645\u0624\u0634\u0651\u0631\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a\u0629\u060c \u0645\u0646 \u062f\u0648\u0646 \u0623\u0646 \u062a\u0633\u062a\u0648\u0639\u0628 \u0628\u0634\u0643\u0644 \u0643\u0627\u0645\u0644 \u0627\u0644\u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u064a \u062a\u0624\u062b\u0651\u0631 \u0628\u0647\u0627 \u0623\u0648\u062c\u0647 \u0627\u0644\u0642\u0635\u0648\u0631 \u0641\u064a \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0639\u0644\u0649 \u0627\u0644\u062d\u064a\u0627\u0629 \u0627\u0644\u064a\u0648\u0645\u064a\u0629 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/citizen-centered-performance-auditing-lessons-from-brazils-federal-court-of-accounts\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-15T15:17:39+00:00\" \/>\n<meta property=\"og:image\" 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