{"id":44526,"date":"2026-09-22T11:52:56","date_gmt":"2026-09-22T15:52:56","guid":{"rendered":"https:\/\/intosaijournal.org\/journal-entry\/digital-governance-and-technological-innovation-in-performance-audits\/"},"modified":"2026-10-16T18:37:01","modified_gmt":"2026-10-16T22:37:01","slug":"digital-governance-and-technological-innovation-in-performance-audits","status":"publish","type":"journal-entry","link":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/digital-governance-and-technological-innovation-in-performance-audits\/","title":{"rendered":"\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621"},"content":{"rendered":"\n

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\u0644\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0639\u0627\u0645\u0629 (Sofyani et al., 2026).<\/p>\n\n\n\n

\u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0623\u062f\u0651\u062a \u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0627 \u0628\u0644\u0648\u0643\u062a\u0634\u064a\u0646 \u0623\u064a\u0636\u0627\u064b \u062f\u0648\u0631\u0627\u064b \u0645\u0624\u062b\u0651\u0631\u0627\u064b \u0641\u064a \u0627\u0633\u062a\u062d\u062f\u0627\u062b \u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631\u0627\u062a \u0641\u064a \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642. \u0648\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u062a\u062e\u062f\u0645 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0628\u0644\u0648\u0643\u062a\u0634\u064a\u0646 \u0644\u0644\u062a\u062d\u0642\u0651\u0642 \u0645\u0646 \u0635\u062d\u0651\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u060c \u0648\u0631\u0635\u062f \u0623\u0646\u0634\u0637\u0629 \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u062a\u0648\u0631\u064a\u062f\u060c \u0648\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u0639\u0627\u0642\u062f\u064a\u0651\u0629 (Morgan, 2024). \u0648\u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0623\u0643\u062b\u0631 \u0628\u0631\u0648\u0632\u0627\u064b \u0647\u0646\u0627 \u0647\u0648 \u0623\u0646\u064e\u0651 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0630\u0643\u064a\u0651\u0629 \u062a\u062a\u0645\u062a\u0651\u0639 \u0628\u0625\u0645\u0643\u0627\u0646\u0627\u062a \u0642\u0648\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0644\u0623\u0646\u0651\u0647\u0627 \u062a\u0639\u062a\u0631\u0641 \u0628\u0627\u0644\u0639\u0642\u0648\u062f \u0639\u0646\u062f\u0645\u0627 \u064a\u062a\u0645 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0627\u0644\u0634\u0651\u0631\u0648\u0637 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0651\u0629\u060c \u0645\u0645\u0651\u0627 \u064a\u0642\u0644\u0651\u0644 \u0645\u0646 \u0641\u0631\u0635 \u0627\u0644\u062a\u062f\u062e\u0651\u0644 \u0627\u0644\u064a\u062f\u0648\u064a \u0641\u064a \u0627\u0644\u0645\u0628\u0627\u0644\u063a \u0627\u0644\u062a\u0639\u0627\u0642\u062f\u064a\u0629 \u0623\u0648 \u062a\u0634\u0648\u064a\u0647 \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (Larikova et al, 2023). \u0648\u062a\u0648\u0641\u0651\u0631 \u0627\u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0630\u0643\u064a\u0651\u0629 \u0644\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u062f\u0631\u062c\u0629 \u0623\u0639\u0644\u0649 \u0645\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0641\u064a \u0627\u0644\u0623\u062f\u0644\u0651\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u062a\u0639\u0631\u0636 \u0645\u0633\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u064a \u062a\u0628\u0633\u0651\u0637 \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644.<\/p>\n\n\n\n

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\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645\u060c \u0648\u064a\u0642\u0648\u0645 \u0627\u0644\u0645\u062f\u0642\u0642\u0648\u0646 \u0628\u062f\u0645\u062c\u0647\u0627 \u0628\u0634\u0643\u0644 \u0645\u062a\u0632\u0627\u064a\u062f \u0644\u062a\u0628\u0633\u064a\u0637 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u0643\u0634\u0641 \u0639\u0646 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0633\u062a\u0646\u0627\u062f\u0627\u064b \u0625\u0644\u0649 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0648\u0636\u0648\u0639\u064a \u0644\u0644\u0623\u062f\u0644\u0651\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629\u060c \u0644\u062a\u0639\u0632\u064a\u0632 \u0647\u064a\u0627\u0643\u0644 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629.<\/p>\n\n\n\n

\n\n\n\n

\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/strong><\/h2>\n\n\n\n
    \n
  1. Abduljabbar, H, Abdullah, W.M, Bazool, S & Muhsin, A. (2025). AI-Driven Environmental Impact Assessments: Ethical and Legal Considerations. Environment and Social Psychology. Vol. 10(12). DOI:10.59429\/esp.v10i12.3994<\/li>\n\n\n\n
  2. Agostino, D., Louren\u00e7o, R., Jorge, S., Bracci, E., & Cruz, I. (2025). Data science and public sector accounting: Reviewing impacts on reporting, auditing, and accountability practices. Public Money & Management<\/em>, 1-10.<\/li>\n\n\n\n
  3. Almarzooqi, S. A. (2021). Promising Technologies for Future-proofing Public Sector Audit Work. INTOSAI Journal of Government Auditing. http:\/\/doi.org\/10.56251\/XGFF4914<\/a><\/li>\n\n\n\n
  4. ANAO. (2021). Using data analytics for risk-based performance audit planning. Case Study. https:\/\/www.anao.gov.au\/work\/speeches-and-papers\/using-data-analytics-risk-based-performance-audit-planning<\/a><\/li>\n\n\n\n
  5. Basuki, F. H., Atarwaman, R. J., & Layn, Y. Y. (2025). Big Data Analytics In Public Sector Audit: Transforming Risk Assessment And Fraud Detection. INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS<\/em>, 2<\/em>(3), 986-1002.<\/li>\n\n\n\n
  6. Du, J. (2026). The Use of Artificial Intelligence Techniques in Auditing. Q2 2026. https:\/\/intosaijournal.org\/journal-entry\/the-use-of-artificial-intelligence-techniques-in-auditing\/<\/a><\/li>\n\n\n\n
  7. Govekar, M. C. (2025). The Impact of Artificial Intelligence (AI) and Data Analytics on Internal Audit Efficiency. Multidisciplinary Research in Arts, Science & Commerce (Volume-23)<\/em>, 35.<\/li>\n\n\n\n
  8. Koulantzis, E. (2025). Harnessing Real-Time Analytics for Public Accountability: The Digital Evolution of Supreme Audit Institutions. International Journal of Government Auditing. Q3 2025. http:\/\/doi.org\/10.56251\/RLYG9322<\/a><\/li>\n\n\n\n
  9. Larikova, T., Ivankov, V A., & Novichenko, L. (2023). Implementation of blockchain technology in the system of accounting and analytical support for the public sector. Eastern-European Journal of Enterprise Technologies<\/em>, 125<\/em>(13).<\/li>\n\n\n\n
  10. Morgan, I. (2024). New auditing perspectives for a blockchain-based accounting system in the public sector. In Continuous Auditing with AI in the Public Sector<\/em> (pp. 30-46). CRC Press.<\/li>\n\n\n\n
  11. OECD. (2026). The state of artificial intelligence in public audit. OECD. https:\/\/read.oecd-ilibrary.org\/en\/publications\/the-state-of-artificial-intelligence-in-public-audit_f4a6c658-en.html<\/a><\/li>\n\n\n\n
  12. Singh, T., Gupta, S. Satakshi, Kumar, M. (2023). Performance Analysis and Deployment of Partitioning Strategies in Apache Spark. Procedia Computer Sciences. Vol 218(2) pp. 594-603<\/li>\n\n\n\n
  13. Sofyani, H., Amalia, R., Abu Hasan, H., & Saleh, Z. (2026). Big data analytics in enhancing public sector auditing: drivers, benefits and the moderating role of auditor certification. Journal of Accounting in Emerging Economies<\/em>, 16<\/em>(1), 31-50.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    \u064a\u0646\u062a\u0642\u0644 \u0645\u062c\u0627\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0645\u0646 \u0627\u0644\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u064a\u062f\u0648\u064a\u0629 \u0628\u0623\u062b\u0631 \u0631\u062c\u0639\u064a \u0625\u0644\u0649 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a \u0628\u0633\u0628\u0628 \u062f\u062e\u0648\u0644 \u062a\u0642\u0646\u064a\u0627\u062a \u0645\u062b\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u0651\u062e\u0645\u0629 \u0648\u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0648\u0627\u0644\u0646\u0645\u0630\u062c\u0629 \u0627\u0644\u062a\u0646\u0628\u0624\u064a\u0629\u060c \u0645\u0645\u0651\u0627 \u064a\u0639\u064a\u062f \u062a\u0634\u0643\u064a\u0644 \u0643\u0641\u0627\u0621\u0629 \u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0641\u0639\u0627\u0644\u064a\u0651\u062a\u0647\u0627. \u0648\u0645\u0639 \u0627\u0639\u062a\u0645\u0627\u062f \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0634\u0643\u0644 \u0645\u062a\u0632\u0627\u064a\u062f \u0639\u0644\u0649 \u0627\u0644\u0646\u0638\u0645 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0641\u064a \u0635\u0646\u0639 \u0627\u0644\u0642\u0631\u0627\u0631\u060c \u064a\u0632\u062f\u0627\u062f \u062a\u0639\u0642\u064a\u062f \u0623\u0637\u0631 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0623\u064a\u0636\u0627\u064b \u0644\u0644\u062a\u0623\u0643\u064a\u062f \u0639\u0644\u0649 \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u0645\u062b\u0644 \u0647\u0630\u0647 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u0627\u062a \u0644\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u062b\u0642\u0629 \u0627\u0644\u062c\u0645\u0647\u0648\u0631 (Agostino, Lourenco & Jorje, 2025). \u0648\u0627\u0646\u062a\u0634\u0631 \u0627\u0644\u062a\u062d\u0648\u0651\u0644 \u0627\u0644\u0631\u0642\u0645\u064a \u0641\u064a \u0643\u0644 \u0645\u0646 \u0627\u0644\u0642\u0637\u0627\u0639\u064a\u0646 \u0627\u0644\u0639\u0627\u0645 \u0648\u0627\u0644\u062e\u0627\u0635\u060c \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u0623\u062f\u0651\u0649 \u0625\u0644\u0649 \u0643\u0645\u064a\u0651\u0627\u062a \u0647\u0627\u0626\u0644\u0629 \u0645\u0646 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u062d\u0644\u064a\u0644\u0647\u0627 \u0628\u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629 \u0648\u062d\u062f\u0647\u0627 (Basuki, Atarwaman & Layn, 2025). \u0644\u0630\u0644\u0643 \u0628\u0631\u0632\u062a \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u0644\u0625\u0628\u062f\u0627\u0639 \u0641\u064a \u0645\u062c\u0627\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649\u060c \u0645\u0645\u0651\u0627 \u064a\u062f\u0639\u0648 \u0625\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0623\u062f\u0648\u0627\u062a \u0648\u062a\u0642\u0646\u064a\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u062a\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u062f\u064a\u0646\u0627\u0645\u064a\u0643\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a.<\/p>\n","protected":false},"author":478,"featured_media":43002,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4560],"content-tags":[1425,1477,1522,1476,1642,1367],"country":[4018],"region":[1744],"section":[1749],"coauthors":[4547],"class_list":["post-44526","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q3-2026","content-tags-1425","content-tags-1477","content-tags-1522","content-tags-1476","content-tags-1642","content-tags-1367","country-kuwait-ar","region-1744","section-1749"],"acf":[],"yoast_head":"\n\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 - 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\/digital-governance-and-technological-innovation-in-performance-audits\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 - INTOSAI Journal\" \/>\n<meta property=\"og:description\" content=\"\u064a\u0646\u062a\u0642\u0644 \u0645\u062c\u0627\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0645\u0646 \u0627\u0644\u062a\u0642\u064a\u064a\u0645\u0627\u062a \u0627\u0644\u064a\u062f\u0648\u064a\u0629 \u0628\u0623\u062b\u0631 \u0631\u062c\u0639\u064a \u0625\u0644\u0649 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u062d\u0642\u064a\u0642\u064a \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0645\u0633\u062a\u0642\u0628\u0644\u064a \u0628\u0633\u0628\u0628 \u062f\u062e\u0648\u0644 \u062a\u0642\u0646\u064a\u0627\u062a \u0645\u062b\u0644 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u0651\u062e\u0645\u0629 \u0648\u0627\u0644\u0630\u0651\u0643\u0627\u0621 \u0627\u0644\u0627\u0635\u0637\u0646\u0627\u0639\u064a \u0648\u0627\u0644\u0646\u0645\u0630\u062c\u0629 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\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0646\u0638\u0651\u0645\u0629 \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u0645\u0643\u0646 \u062a\u062d\u0644\u064a\u0644\u0647\u0627 \u0628\u0641\u0639\u0627\u0644\u064a\u0651\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629 \u0648\u062d\u062f\u0647\u0627 (Basuki, Atarwaman & Layn, 2025). \u0644\u0630\u0644\u0643 \u0628\u0631\u0632\u062a \u0627\u0644\u062d\u0627\u062c\u0629 \u0625\u0644\u0649 \u0627\u0644\u0625\u0628\u062f\u0627\u0639 \u0641\u064a \u0645\u062c\u0627\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0623\u0643\u062b\u0631 \u0645\u0646 \u0623\u064a \u0648\u0642\u062a \u0645\u0636\u0649\u060c \u0645\u0645\u0651\u0627 \u064a\u062f\u0639\u0648 \u0625\u0644\u0649 \u062a\u0637\u0648\u064a\u0631 \u0623\u062f\u0648\u0627\u062a \u0648\u062a\u0642\u0646\u064a\u0627\u062a \u062c\u062f\u064a\u062f\u0629 \u062a\u062a\u0646\u0627\u0633\u0628 \u0645\u0639 \u062f\u064a\u0646\u0627\u0645\u064a\u0643\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/digital-governance-and-technological-innovation-in-performance-audits\/\" \/>\n<meta property=\"og:site_name\" content=\"INTOSAI Journal\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-16T22:37:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q3_2026_Kuwait_Digital-Governance-and-Technological-Innovation-in-Performance-Audits.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1326\" \/>\n\t<meta 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\u0627\u0644\u0623\u062f\u0627\u0621 - INTOSAI Journal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/digital-governance-and-technological-innovation-in-performance-audits\/","og_locale":"ar_AR","og_type":"article","og_title":"\u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0631\u0642\u0645\u064a\u0629 \u0648\u0627\u0644\u0627\u0628\u062a\u0643\u0627\u0631 \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 - INTOSAI Journal","og_description":"\u064a\u0646\u062a\u0642\u0644 \u0645\u062c\u0627\u0644 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0623\u062f\u0627\u0621 \u0645\u0646 \u0627\u0644\u062a\u0642\u064a\u064a\u0645\u0627\u062a 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\u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0644\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a.","og_url":"https:\/\/www.intosaijournal.org\/ar\/journal-entry\/digital-governance-and-technological-innovation-in-performance-audits\/","og_site_name":"INTOSAI Journal","article_modified_time":"2026-10-16T22:37:01+00:00","og_image":[{"width":1326,"height":880,"url":"https:\/\/www.intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q3_2026_Kuwait_Digital-Governance-and-Technological-Innovation-in-Performance-Audits.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@intosaijournal","twitter_misc":{"Est. reading time":"8 minutes","Written by":"Abdulrahman 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