{"id":140299,"date":"2021-02-25T20:35:05","date_gmt":"2021-02-25T17:35:05","guid":{"rendered":"http:\/\/e-shocknews.com\/?p=140299"},"modified":"2021-02-25T20:35:20","modified_gmt":"2021-02-25T17:35:20","slug":"%ce%b3%ce%b5-%ce%b5%ce%b9%cf%83%ce%b1%ce%b3%ce%b3%ce%b5%ce%bb%ce%ad%ce%b1%cf%82%ce%bf%cf%85%ce%b4%ce%b5%ce%bc%ce%af%ce%b1-%ce%b4%ce%b9%ce%ba%ce%b1%ce%af%cf%89%cf%83%ce%b7-%cf%84%ce%b7%cf%82-%ce%b5","status":"publish","type":"post","link":"http:\/\/e-shocknews.com\/?p=140299","title":{"rendered":"\u0393\u03b5.\u0395\u03b9\u03c3\u03b1\u03b3\u03b3\u03b5\u03bb\u03ad\u03b1\u03c2:\u039f\u03c5\u03b4\u03b5\u03bc\u03af\u03b1 \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2  \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2  \u03c3\u03b5 \u03c3\u03c7\u03ad\u03c3\u03b7 \u03bc\u03b5 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 INTOSAI"},"content":{"rendered":"<p><span class=\"pagetitle\"><br \/>\n<span style=\"color: green;\">\u00a0<\/span><\/span><\/p>\n<p><span class=\"pagetext\"><a href=\"http:\/\/e-shocknews.com\/wp-content\/uploads\/2021\/02\/imagew-104.jpg\" rel=\"attachment wp-att-140306\"><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-140306 alignleft\" src=\"http:\/\/e-shocknews.com\/wp-content\/uploads\/2021\/02\/imagew-104-300x200.jpg\" alt=\"imagew\" width=\"300\" height=\"200\" srcset=\"http:\/\/e-shocknews.com\/wp-content\/uploads\/2021\/02\/imagew-104-300x200.jpg 300w, http:\/\/e-shocknews.com\/wp-content\/uploads\/2021\/02\/imagew-104.jpg 735w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/><\/a>\u03a0\u03c1\u03bf\u03ba\u03b1\u03bb\u03b5\u03af \u03ad\u03ba\u03c0\u03bb\u03b7\u03be\u03b7 \u03bf \u03b9\u03c3\u03c7\u03c5\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03c4\u03b7\u03c2, \u03bb\u03ad\u03b5\u03b9 \u03bf \u0393\u03b5\u03bd\u03b9\u03ba\u03cc\u03c2 \u0395\u03b9\u03c3\u03b1\u03b3\u03b3\u03b5\u03bb\u03ad\u03b1\u03c2 \u0393\u03b9\u03ce\u03c1\u03b3\u03bf\u03c2 \u03a3\u03b1\u03b2\u03b2\u03af\u03b4\u03b7\u03c2, \u03c3\u03b5 \u03c3\u03c7\u03ad\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 INTOSAI.<\/span><\/p>\n<p>\u03a3\u03b5 \u03b1\u03bd\u03b1\u03ba\u03bf\u03af\u03bd\u03c9\u03c3\u03ae \u03c4\u03bf\u03c5 \u03bf \u0393\u03b5\u03bd\u03b9\u03ba\u03cc\u03c2 \u0395\u03b9\u03c3\u03b1\u03b3\u03b3\u03b5\u03bb\u03ad\u03b1\u03c2 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03b1\u03c0\u03ac\u03bd\u03c4\u03b7\u03c3\u03b5 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1, \u03a0\u03ad\u03bc\u03c0\u03c4\u03b7, \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c3\u03c4\u03b7\u03c1\u03b9\u03ba\u03c4\u03b9\u03ba\u03ae \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2, \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03c3\u03b7 INTOSAI, \u03b5\u03ba\u03c6\u03c1\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03c2 \u03c4\u03b9\u03c2 \u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03c9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b7 \u03c7\u03b8\u03b5\u03c3\u03b9\u03bd\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03ae \u03c4\u03b7\u03c2. \u00ab\u0394\u03b9\u03b5\u03c5\u03ba\u03c1\u03b9\u03bd\u03af\u03b6\u03c9 \u03cc\u03c4\u03b9 \u03b7 INTOSAI, \u03c3\u03c4\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03ae \u03c4\u03b7\u03c2 \u03b1\u03c5\u03c4\u03ae, \u03b1\u03c0\u03cc \u03c4\u03b7 \u03bc\u03af\u03b1 \u03b8\u03b5\u03c9\u03c1\u03b5\u03af \u03cc\u03c4\u03b9 \u03bf \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03cc\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03cc\u03c3\u03b2\u03b1\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03c3\u03b5 \u03c6\u03b1\u03ba\u03ad\u03bb\u03bf\u03c5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b1\u03bd\u03c4\u03af\u03b8\u03b5\u03c4\u03bf\u03c2 \u03bc\u03b5 \u03c4\u03bf \u2018\u03c0\u03bd\u03b5\u03cd\u03bc\u03b1\u2019 \u03c4\u03c9\u03bd \u03b4\u03b9\u03b1\u03c6\u03cc\u03c1\u03c9\u03bd \u03b4\u03b9\u03b1\u03ba\u03b7\u03c1\u03cd\u03be\u03b5\u03c9\u03bd \u03c3\u03c4\u03b9\u03c2 \u03bf\u03c0\u03bf\u03af\u03b5\u03c2 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03c4\u03b1\u03b9, \u03b1\u03bb\u03bb\u03ac, \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ac\u03bb\u03bb\u03b7, \u03b1\u03bd\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03b6\u03b5\u03b9 \u2013\u03c0\u03bf\u03bb\u03cd \u03bf\u03c1\u03b8\u03ac- \u03cc\u03c4\u03b9, \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03b5 \u03b8\u03ad\u03c3\u03b7 \u03bd\u03b1 \u03ba\u03c1\u03af\u03bd\u03b5\u03b9 \u03c4\u03b7 \u03bd\u03bf\u03bc\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1 \u03b1\u03c5\u03c4\u03bf\u03cd \u03c4\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c1\u03b9\u03bd\u03bf\u03cd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd, \u03b1\u03c6\u03bf\u03cd \u03be\u03b5\u03ba\u03b1\u03b8\u03b1\u03c1\u03af\u03b6\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03c5\u03c0\u03b5\u03b9\u03c3\u03ad\u03bb\u03b8\u03b5\u03b9 \u03c3\u03b5 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1, \u03c4\u03b1 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b5\u03be\u03b5\u03c4\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 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\u03b4\u03c9\u03b4\u03b5\u03ba\u03b1\u03c3\u03ad\u03bb\u03b9\u03b4\u03b7 \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ae \u03bc\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b7\u03bd INTOSAI \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1\u03c2 29 \u0399\u03b1\u03bd\u03bf\u03c5\u03b1\u03c1\u03af\u03bf\u03c5 2021. \u039f\u03b9 \u03bb\u03cc\u03b3\u03bf\u03b9 \u03b5\u03c0\u03b5\u03be\u03b7\u03b3\u03ae\u03b8\u03b7\u03ba\u03b1\u03bd \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 \u03ba\u03b1\u03c4\u2019 \u03b5\u03c0\u03b1\u03bd\u03ac\u03bb\u03b7\u03c8\u03b7 \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1, \u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03bc\u03b5 \u03c1\u03b7\u03c4\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03ae \u03c4\u03b7\u03c2 \u03b5\u03c0\u03ad\u03bb\u03b5\u03be\u03b5 \u03bd\u03b1 \u03bc\u03b7\u03bd \u03c4\u03bf\u03c5\u03c2 \u03b1\u03bc\u03c6\u03b9\u03c3\u03b2\u03b7\u03c4\u03ae\u03c3\u03b5\u03b9 \u03bc\u03b5 \u03c0\u03c1\u03bf\u03c3\u03c6\u03c5\u03b3\u03ae \u03c3\u03c4\u03bf \u0391\u03bd\u03ce\u03c4\u03b1\u03c4\u03bf \u0394\u03b9\u03ba\u03b1\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf, \u03c9\u03c2 \u03b5\u03af\u03c7\u03b5 \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03bd\u03b1 \u03c0\u03c1\u03ac\u03be\u03b5\u03b9\u00bb.<\/p>\n<p>\u03a0\u03b1\u03c1\u03ac\u03bb\u03bb\u03b7\u03bb\u03b1, \u03bf \u0393\u03b5\u03bd\u03b9\u03ba\u03cc\u03c2 \u0395\u03b9\u03c3\u03b1\u03b3\u03b3\u03b5\u03bb\u03ad\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c3\u03b7\u03bc\u03b1\u03af\u03bd\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03b7 INTOSAI, \u03c3\u03c4\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03ae \u03c4\u03b7\u03c2, \u03ad\u03c7\u03b5\u03b9 \u03c0\u03b1\u03c1\u03b1\u03b3\u03bd\u03c9\u03c1\u03af\u03c3\u03b5\u03b9 \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03b1\u03bd\u03b1\u03c6\u03bf\u03c1\u03ac \u03c3\u03c4\u03bf \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf 5270 \u03c4\u03c9\u03bd \u03ba\u03b1\u03c4\u03b5\u03c5\u03b8\u03c5\u03bd\u03c4\u03ae\u03c1\u03b9\u03c9\u03bd \u03b1\u03c1\u03c7\u03ce\u03bd \u03c4\u03b7\u03c2 (INTOSAI Guides), \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03c4\u03c1\u03ad\u03c0\u03b5\u03b9 \u03c4\u03b9\u03c2 \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2 \u03bd\u03b1 \u03b4\u03b9\u03b5\u03be\u03ac\u03b3\u03bf\u03c5\u03bd \u03c0\u03b1\u03c1\u03ac\u03bb\u03bb\u03b7\u03bb\u03bf\u03c5\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5\u03c2 \u03c3\u03b5 \u03c5\u03c0\u03bf\u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bf\u03c5 \u03b5\u03bd\u03ad\u03c7\u03bf\u03c5\u03bd \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03cc \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03bf \u03cc\u03c4\u03b1\u03bd \u03b1\u03c5\u03c4\u03bf\u03af \u03b4\u03b9\u03b5\u03be\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c0\u03b1\u03c1\u03ac\u03bb\u03bb\u03b7\u03bb\u03b1 \u03b1\u03c0\u03cc \u03b1\u03bd\u03b1\u03ba\u03c1\u03b9\u03c4\u03b9\u03ba\u03ad\u03c2 \u03ae \u03ac\u03bb\u03bb\u03b5\u03c2 \u0391\u03c1\u03c7\u03ad\u03c2. \u00ab\u03a3\u03b5 \u03c4\u03ad\u03c4\u03bf\u03b9\u03b1 \u03c0\u03b5\u03c1\u03af\u03c0\u03c4\u03c9\u03c3\u03b7 \u03bf\u03b9 \u03b1\u03bd\u03b1\u03ba\u03c1\u03b9\u03c4\u03b9\u03ba\u03ad\u03c2 \u0391\u03c1\u03c7\u03ad\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd, \u03bc\u03b5 \u03b2\u03ac\u03c3\u03b7 \u03c4\u03bf \u03c0\u03b9\u03bf \u03c0\u03ac\u03bd\u03c9 \u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf, \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03b1 \u03bd\u03b1 \u03b6\u03b7\u03c4\u03bf\u03cd\u03bd \u03b1\u03ba\u03cc\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03bf\u03bd \u03c4\u03b5\u03c1\u03bc\u03b1\u03c4\u03b9\u03c3\u03bc\u03cc \u03ad\u03c3\u03c4\u03c9 \u03ba\u03b1\u03b9 \u03b5\u03bd \u03b5\u03be\u03b5\u03bb\u03af\u03be\u03b5\u03b9 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03b9\u03ce\u03bd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5 \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd\u00bb \u03c3\u03c5\u03bc\u03c0\u03bb\u03b7\u03c1\u03ce\u03bd\u03b5\u03b9.<\/p>\n<p>\u039f \u03ba. \u03a3\u03b1\u03b2\u03b2\u03af\u03b4\u03b7\u03c2 \u03c5\u03c0\u03bf\u03b4\u03b5\u03b9\u03ba\u03bd\u03cd\u03b5\u03b9 \u03c4\u03ad\u03bb\u03bf\u03c2 \u03c3\u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03ba\u03bf\u03af\u03bd\u03c9\u03c3\u03ae \u03c4\u03bf\u03c5 \u03c4\u03b7\u03bd \u03c4\u03b5\u03bb\u03b5\u03c5\u03c4\u03b1\u03af\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b3\u03c1\u03b1\u03c6\u03bf \u03c4\u03b7\u03c2 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 INTOSAI, \u00ab\u03b7 \u03bf\u03c0\u03bf\u03af\u03b1 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03b4\u03b5\u03bd \u03b5\u03af\u03bd\u03b1\u03b9 \u03c4\u03af\u03c0\u03bf\u03c4\u03b1 \u03c0\u03b1\u03c1\u03b1\u03c0\u03ac\u03bd\u03c9 \u03b1\u03c0\u03cc \u2018\u03bc\u03af\u03b1 \u03b5\u03b8\u03b5\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ae, \u03bc\u03b7 \u03b4\u03b5\u03c3\u03bc\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7, \u03c4\u03b7\u03c2 \u03bf\u03c0\u03bf\u03af\u03b1\u03c2 \u03c4\u03bf \u03c0\u03b5\u03c1\u03b9\u03b5\u03c7\u03cc\u03bc\u03b5\u03bd\u03bf [\u2026] \u03b4\u03b5\u03bd \u03ad\u03c7\u03b5\u03b9 \u03bf\u03c0\u03bf\u03b9\u03b1\u03b4\u03ae\u03c0\u03bf\u03c4\u03b5 \u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03c5\u03c0\u03cc\u03c3\u03c4\u03b1\u03c3\u03b7 \u03ba\u03ac\u03c4\u03c9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03b4\u03b9\u03b5\u03b8\u03bd\u03ad\u03c2 \u03b4\u03af\u03ba\u03b1\u03b9\u03bf\u2019\u00bb.<\/p>\n<p><strong>\u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1<\/strong><\/p>\n<p><span class=\"pagetext\">\u0391\u03c0\u03bf \u03c4\u03b7\u03bd \u03c0\u03bb\u03b5\u03c5\u03c1\u03ac \u03c4\u03b7\u03c2 \u00a0 \u03b7 \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03b5\u03ba\u03c6\u03c1\u03ac\u03b6\u03b5\u03b9 \u03ad\u03ba\u03c0\u03bb\u03b7\u03be\u03b7 \u03b3\u03b9\u03b1 \u03c3\u03b7\u03bc\u03b5\u03c1\u03b9\u03bd\u03ae \u03b1\u03bd\u03b1\u03ba\u03bf\u03af\u03bd\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u039d\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03c3\u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03ba\u03b1\u03c4\u03b1\u03bb\u03bf\u03b3\u03af\u03b6\u03b5\u03b9 &#8220;\u03c0\u03c1\u03bf\u03c3\u03c0\u03ac\u03b8\u03b5\u03b9\u03b1 \u03b1\u03bc\u03c6\u03b9\u03c3\u03b2\u03ae\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03b5\u03b3\u03ba\u03c5\u03c1\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03c4\u03bf\u03c5 \u0394\u03b9\u03b5\u03b8\u03bd\u03bf\u03cd\u03c2 \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd \u0391\u03bd\u03ce\u03c4\u03b1\u03c4\u03c9\u03bd \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u0399\u03b4\u03c1\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd (INTOSAI), \u03b1\u03ba\u03cc\u03bc\u03b7 \u03ba\u03b1\u03b9 \u03c9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03b7\u03bd \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03af\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b9\u03ba\u03ce\u03bd \u03c4\u03bf\u03c5 \u03b1\u03c1\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c4\u03cd\u03c0\u03c9\u03bd&#8221;.<\/span><\/p>\n<p>\u03a3\u03cd\u03bc\u03c6\u03c9\u03bd\u03b1 \u03bc\u03b5 \u03b1\u03bd\u03b1\u03ba\u03bf\u03af\u03bd\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 \u0395\u03a5, \u03b7 \u039d\u03bf\u03bc\u03b9\u03ba\u03ae \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03c3\u03c4\u03b7\u03bd \u03b1\u03c0\u03ac\u03bd\u03c4\u03b7\u03c3\u03ae \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf\u03bd INTOSAI &#8220;\u03b5\u03af\u03c7\u03b5 \u03c0\u03c1\u03bf\u03b2\u03ac\u03bb\u03b5\u03b9 \u03c4\u03bf\u03bd \u03b9\u03c3\u03c7\u03c5\u03c1\u03b9\u03c3\u03bc\u03cc \u03cc\u03c4\u03b9 \u03c4\u03b1 \u03b3\u03b5\u03b3\u03bf\u03bd\u03cc\u03c4\u03b1 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bb\u03cc\u03b3\u03c9 \u03c4\u03bf\u03c5 \u03a0\u03c1\u03bf\u03c4\u03cd\u03c0\u03bf\u03c5 \u03c4\u03bf\u03c5 INTOSAI GUID &#8211; 5270 (Guideline for the Audit of Corruption Prevention Guide) \u03ba\u03b1\u03b9 \u03cc\u03c0\u03c9\u03c2 \u03ae\u03c4\u03b1\u03bd \u03b1\u03bd\u03b1\u03bc\u03b5\u03bd\u03cc\u03bc\u03b5\u03bd\u03bf, \u03bf INTOSAI \u03b1\u03c0\u03ad\u03c1\u03c1\u03b9\u03c8\u03b5 \u03c4\u03bf \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03bc\u03b1 \u03b1\u03c5\u03c4\u03cc, \u03b1\u03c6\u03bf\u03cd \u03c4\u03bf \u03c0\u03c1\u03cc\u03c4\u03c5\u03c0\u03bf \u03c4\u03bf\u03cd\u03c4\u03bf \u03c0\u03c1\u03cc\u03b4\u03b7\u03bb\u03b1 \u03b4\u03b5\u03bd \u03ad\u03c7\u03b5\u03b9 \u03b5\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae, \u03bf\u03cd\u03c4\u03b5 \u03ba\u03b1\u03b9 \u03b5\u03c1\u03bc\u03b7\u03bd\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c4\u03bf\u03bd \u03c4\u03c1\u03cc\u03c0\u03bf \u03c0\u03bf\u03c5 \u03b9\u03c3\u03c7\u03c5\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b7 \u039d\u03bf\u03bc\u03b9\u03ba\u03ae \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1&#8221;.<\/p>\n<p>\u0397 \u0395\u03a5 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03c0\u03c9\u03c2 \u03b7 \u03b1\u03bd\u03b1\u03ba\u03bf\u03af\u03bd\u03c9\u03c3\u03b7 \u03c4\u03bf\u03c5 INTOSAI \u03bc\u03b9\u03bb\u03ac \u03b1\u03c6\u2019 \u03b5\u03b1\u03c5\u03c4\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b8\u03ad\u03c4\u03b5\u03b9 \u03c0\u03c9\u03c2 \u03bf \u03b4\u03b9\u03b5\u03b8\u03bd\u03ae\u03c2 \u03b1\u03c5\u03c4\u03cc\u03c2 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c4\u03b9\u03c2 \u03b1\u03bd\u03b7\u03c3\u03c5\u03c7\u03af\u03b5\u03c2 \u03c4\u03b7\u03c2 \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd, &#8220;\u03bb\u03cc\u03b3\u03c9 \u03c4\u03c9\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03ce\u03bd \u03c0\u03bf\u03c5 \u03c4\u03ad\u03b8\u03b7\u03ba\u03b1\u03bd \u03c3\u03c7\u03b5\u03c4\u03b9\u03ba\u03ac \u03bc\u03b5 \u03c4\u03bf \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03bc\u03ac \u03c4\u03b7\u03c2 \u03c3\u03c4\u03b7\u03bd \u03c0\u03c1\u03cc\u03c3\u03b2\u03b1\u03c3\u03b7 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03b9\u03ce\u03bd, \u03ac\u03bc\u03b5\u03c3\u03b1, \u03ba\u03b1\u03b9 \u03c7\u03c9\u03c1\u03af\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc, \u03c3\u03b5 \u03cc\u03bb\u03b1 \u03c4\u03b1 \u03b1\u03c0\u03b1\u03c1\u03b1\u03af\u03c4\u03b7\u03c4\u03b1 \u03ad\u03b3\u03b3\u03c1\u03b1\u03c6\u03ac \u03ba\u03b1\u03b9 \u03c0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03af\u03b5\u03c2, \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u03bf\u03c1\u03b8\u03ae \u03b5\u03ba\u03c0\u03bb\u03ae\u03c1\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03bd\u03cc\u03bc\u03b9\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c4\u03b7\u03c2&#8221;.<\/p>\n<p>\u0397 \u0395\u03a5 \u03c0\u03c1\u03bf\u03c3\u03b8\u03ad\u03c4\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03bf INTOSAI &#8220;\u03b1\u03bd\u03b1\u03b4\u03b5\u03b9\u03ba\u03bd\u03cd\u03b5\u03b9 \u03c4\u03b7\u03bd \u03c0\u03b1\u03c1\u03b1\u03b2\u03af\u03b1\u03c3\u03b7 \u03c4\u03c1\u03b9\u03ce\u03bd \u03b1\u03c0\u03cc \u03c4\u03bf\u03c5\u03c2 \u03bf\u03ba\u03c4\u03ce \u03c0\u03c5\u03bb\u03ce\u03bd\u03b5\u03c2 \u03b1\u03bd\u03b5\u03be\u03b1\u03c1\u03c4\u03b7\u03c3\u03af\u03b1\u03c2 \u03c4\u03b7\u03c2 \u0394\u03b9\u03b1\u03ba\u03ae\u03c1\u03c5\u03be\u03b7\u03c2 \u03c4\u03bf\u03c5 \u039c\u03b5\u03be\u03b9\u03ba\u03bf\u03cd, \u03c4\u03b7\u03bd \u03bf\u03c0\u03bf\u03af\u03b1 \u03bc\u03b5 \u03c4\u03b7 \u03c8\u03ae\u03c6\u03bf \u03c4\u03b7\u03c2 \u03c0\u03b1\u03c1\u03bf\u03cd\u03c3\u03b1\u03c2 \u039a\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7\u03c2 \u03c5\u03b9\u03bf\u03b8\u03ad\u03c4\u03b7\u03c3\u03b5 \u03b7 \u0393\u03b5\u03bd\u03b9\u03ba\u03ae \u03a3\u03c5\u03bd\u03ad\u03bb\u03b5\u03c5\u03c3\u03b7 \u03c4\u03bf\u03c5 \u039f\u0397\u0395 \u03c4\u03bf 2014, \u03b5\u03bd\u03ce \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03c2 \u03b5\u03af\u03c7\u03b5 \u03c5\u03b9\u03bf\u03b8\u03b5\u03c4\u03b7\u03b8\u03b5\u03af \u03ba\u03b1\u03b9 \u03c4\u03bf 2011&#8221;.<\/p>\n<p>\u0395\u03c0\u03b9\u03bc\u03ad\u03bd\u03b5\u03b9 \u03b1\u03ba\u03cc\u03bc\u03b7 \u03cc\u03c4\u03b9 \u03bf INTOSAI &#8220;\u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03c3\u03b5 \u03c0\u03bb\u03ae\u03c1\u03c9\u03c2 \u03c4\u03b9\u03c2 \u03b8\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b7\u03c2 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\u03c4\u03b7\u03c2 \u0395\u03c1\u03b5\u03c5\u03bd\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u0395\u03c0\u03b9\u03c4\u03c1\u03bf\u03c0\u03ae\u03c2 (7 \u0399\u03bf\u03c5\u03bd\u03af\u03bf\u03c5 2021)&#8221;, \u03ba\u03b1\u03c4\u03b1\u03bb\u03ae\u03b3\u03b5\u03b9 \u03b7 \u03b1\u03bd\u03b1\u03ba\u03bf\u03af\u03bd\u03c9\u03c3\u03b7.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u03a0\u03c1\u03bf\u03ba\u03b1\u03bb\u03b5\u03af \u03ad\u03ba\u03c0\u03bb\u03b7\u03be\u03b7 \u03bf \u03b9\u03c3\u03c7\u03c5\u03c1\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03b7\u03c2 \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03bb\u03ae\u03c1\u03b7 \u03b4\u03b9\u03ba\u03b1\u03af\u03c9\u03c3\u03b7 \u03c4\u03c9\u03bd \u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03c4\u03b7\u03c2, \u03bb\u03ad\u03b5\u03b9 \u03bf \u0393\u03b5\u03bd\u03b9\u03ba\u03cc\u03c2 \u0395\u03b9\u03c3\u03b1\u03b3\u03b3\u03b5\u03bb\u03ad\u03b1\u03c2 \u0393\u03b9\u03ce\u03c1\u03b3\u03bf\u03c2 \u03a3\u03b1\u03b2\u03b2\u03af\u03b4\u03b7\u03c2, \u03c3\u03b5 \u03c3\u03c7\u03ad\u03c3\u03b7 \u03bc\u03b5 \u03c4\u03b7 \u03b4\u03ae\u03bb\u03c9\u03c3\u03b7 \u03c4\u03b7\u03c2 INTOSAI. \u03a3\u03b5 \u03b1\u03bd\u03b1\u03ba\u03bf\u03af\u03bd\u03c9\u03c3\u03ae \u03c4\u03bf\u03c5 \u03bf \u0393\u03b5\u03bd\u03b9\u03ba\u03cc\u03c2 \u0395\u03b9\u03c3\u03b1\u03b3\u03b3\u03b5\u03bb\u03ad\u03b1\u03c2 \u03b1\u03bd\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9 \u03cc\u03c4\u03b9 \u03b1\u03c0\u03ac\u03bd\u03c4\u03b7\u03c3\u03b5 \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1, \u03a0\u03ad\u03bc\u03c0\u03c4\u03b7, \u03c3\u03c4\u03b7 \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c3\u03c4\u03b7\u03c1\u03b9\u03ba\u03c4\u03b9\u03ba\u03ae \u03b3\u03b9\u03b1 \u03c4\u03b9\u03c2 \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03a5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b5\u03c2, 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