{"id":26239,"date":"2025-05-15T11:32:57","date_gmt":"2025-05-15T08:32:57","guid":{"rendered":"https:\/\/insightss.co\/ar\/?post_type=document&#038;p=26239"},"modified":"2025-05-15T11:48:19","modified_gmt":"2025-05-15T08:48:19","slug":"internal-audit-standards","status":"publish","type":"document","link":"https:\/\/insightss.co\/ar\/internal-audit-standards\/","title":{"rendered":"\u200e\u062a\u063a\u064a\u0631\u062a \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a:  \u0647\u0644 \u0645\u0624\u0633\u0633\u062a\u0643\u00a0\u062c\u0627\u0647\u0632\u0629\u061f"},"content":{"rendered":"<h1><strong>\u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646\u00a0 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646<\/strong><\/h1>\n<p>\u064a\u0639\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0638\u064a\u0641\u0629 \u0628\u0627\u0644\u063a\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645\u060c \u062d\u064a\u062b \u064a\u0636\u0645\u0646 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629.\u00a0 \u00a0\u0648\u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0639\u0645\u0648\u0645\u060c \u0641\u0625\u0646 \u062f\u0648\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u064a\u062a\u0637\u0648\u0631 \u0628\u0633\u0631\u0639\u0629.<\/p>\n<p>\u0641\u064a \u064a\u0646\u0627\u064a\u0631 2025\u060c \u0623\u0635\u062f\u0631 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062b\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u060c \u0648\u0627\u0644\u062a\u064a \u062d\u0644\u062a \u0645\u062d\u0644 \u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2017\u00a0 \u0648\u062a\u0647\u062f\u0641 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0625\u0644\u0649 \u062a\u0643\u064a\u064a\u0641 \u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0645\u0639 \u0627\u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0641\u0631\u0636\u0647\u0627 \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062f\u064a\u0646\u0627\u0645\u064a\u0643\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0632\u064a\u0627\u062f\u0629 \u0627\u0644\u062a\u0646\u0638\u064a\u0645 \u00a0\u0648\u062a\u063a\u064a\u064a\u0631 \u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u0648\u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a \u0627\u0644\u062a\u0643\u0646\u0648\u0644\u0648\u062c\u064a\u0629 \u0627\u0644\u062c\u062f\u064a\u062f\u0629.<\/p>\n<p><strong>\u0648\u062a\u0639\u0643\u0633 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0645\u0627 \u064a\u0644\u064a:<\/strong><\/p>\n<ul>\n<li>\u0627\u0644\u062a\u0648\u062c\u0647\u0627\u062a \u0627\u0644\u0646\u0627\u0634\u0626\u0629 \u0645\u062b\u0644 \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0627\u062a \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629\u060c \u0648\u0627\u0644\u062a\u064a \u062a\u0634\u0643\u0644 \u0627\u0644\u0622\u0646 \u062c\u0632\u0621\u0627 \u0623\u0633\u0627\u0633\u064a\u0627 \u0645\u0646 \u0627\u0639\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u060c \u0648\u062e\u0627\u0635\u0629 \u0645\u0639 \u062a\u0632\u0627\u064a\u062f \u0627\u0644\u0636\u063a\u0648\u0637 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u062d\u0648\u0644 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0634\u0631\u0643\u0627\u062a.<\/li>\n<li>\u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0628\u0634\u0643\u0644 \u0623\u0643\u0628\u0631 \u0639\u0644\u0649 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u0645\u0648\u0627\u0621\u0645\u0629 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629\u060c \u062d\u064a\u062b \u0644\u0645 \u064a\u0639\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u064a\u0642\u0648\u0645 \u0628\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0636\u0648\u0627\u0628\u0637 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u064a\u0648\u0641\u0631 \u0623\u064a\u0636\u0627 \u0636\u0645\u0627\u0646\u0627\u062a \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629.<\/li>\n<li>\u0627\u0644\u062a\u062d\u0648\u0644 \u0646\u062d\u0648 \u0625\u0637\u0627\u0631 \u0639\u0645\u0644 \u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0645\u0628\u0627\u062f\u0626\u060c \u064a\u0645\u0646\u062d \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0632\u064a\u062f \u0645\u0646 \u0627\u0644\u0645\u0631\u0648\u0646\u0629 \u0644\u062a\u062e\u0635\u064a\u0635 \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u062f\u064a\u0647\u0627 \u0648\u0641\u0642\u0627 \u0644\u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a\u0647\u0627 \u0627\u0644\u062e\u0627\u0635\u0629.<\/li>\n<\/ul>\n<p>\u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0641\u0625\u0646 \u0647\u0630\u0647 \u0644\u062d\u0638\u0629 \u062d\u0627\u0633\u0645\u0629. \u0648\u0645\u0639 \u0627\u0633\u062a\u0645\u0631\u0627\u0631 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0623\u0637\u0631 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u0623\u0637\u0631 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0631\u0624\u064a\u0629 2030\u060c \u0641\u0625\u0646 \u0627\u0644\u062a\u0648\u0627\u0641\u0642 \u0645\u0639 \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0644\u0646 \u064a\u0636\u0645\u0646 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0641\u062d\u0633\u0628\u060c \u0628\u0644 \u0633\u064a\u0624\u062f\u064a \u0623\u064a\u0636\u0627 \u0625\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0623\u062f\u0627\u0621 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0628\u0634\u0643\u0644 \u0623\u0643\u062b\u0631 \u0641\u0639\u0627\u0644\u064a\u0629.<\/p>\n<p>\u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u0639\u0631\u0636 \u0627\u0644\u062a\u0642\u062f\u064a\u0645\u064a\u060c \u0633\u0646\u0639\u0631\u0636 \u0628\u0627\u0644\u062a\u0641\u0635\u064a\u0644 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629 \u0641\u064a \u0645\u0639\u0627\u064a\u064a\u0631 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0627\u0644\u062c\u062f\u064a\u062f\u0629\u060c \u0648\u0646\u0634\u0631\u062d \u0633\u0628\u0628 \u0623\u0647\u0645\u064a\u0629 \u0647\u0630\u0647 \u0627\u0644\u062a\u063a\u064a\u064a\u0631\u0627\u062a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629\u060c \u0648\u0646\u0646\u0627\u0642\u0634 \u0643\u064a\u0641 \u064a\u0646\u0628\u063a\u064a \u0644\u0648\u0638\u064a\u0641\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0623\u0646 \u062a\u0633\u062a\u0639\u062f \u0644\u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u0648\u0644 \u0627\u0644\u0643\u0628\u064a\u0631.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u062a\u0639\u0631\u064a\u0641 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u062f\u064a\u062f\u0629 \u0644\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0644\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646\u00a0 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u064a\u0639\u062f \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u0638\u064a\u0641\u0629 \u0628\u0627\u0644\u063a\u0629 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0644\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0641\u064a \u0645\u062e\u062a\u0644\u0641 \u0623\u0646\u062d\u0627\u0621 \u0627\u0644\u0639\u0627\u0644\u0645\u060c \u062d\u064a\u062b \u064a\u0636\u0645\u0646 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0641\u0639\u0627\u0644\u0629 \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629.\u00a0 \u00a0\u0648\u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u0639\u0645\u0648\u0645\u060c \u0641\u0625\u0646 \u062f\u0648\u0631 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u064a\u062a\u0637\u0648\u0631 \u0628\u0633\u0631\u0639\u0629. \u0641\u064a \u064a\u0646\u0627\u064a\u0631 2025\u060c \u0623\u0635\u062f\u0631 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062b\u0629 \u0644\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u060c \u0648\u0627\u0644\u062a\u064a \u062d\u0644\u062a \u0645\u062d\u0644 \u0625\u0637\u0627\u0631 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":26240,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"industry":[],"insight":[123],"dates":[90],"service":[],"years":[243],"class_list":["post-26239","document","type-document","status-publish","format-standard","has-post-thumbnail","hentry","insight-financial-risk-advisory","dates-may","years-243"],"acf":[],"_links":{"self":[{"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/document\/26239","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/document"}],"about":[{"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/types\/document"}],"author":[{"embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/users\/4"}],"version-history":[{"count":5,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/document\/26239\/revisions"}],"predecessor-version":[{"id":26249,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/document\/26239\/revisions\/26249"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/media\/26240"}],"wp:attachment":[{"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/media?parent=26239"}],"wp:term":[{"taxonomy":"industry","embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/industry?post=26239"},{"taxonomy":"insight","embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/insight?post=26239"},{"taxonomy":"dates","embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/dates?post=26239"},{"taxonomy":"service","embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/service?post=26239"},{"taxonomy":"years","embeddable":true,"href":"https:\/\/insightss.co\/ar\/wp-json\/wp\/v2\/years?post=26239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}