{"id":807,"date":"2026-04-15T12:12:28","date_gmt":"2026-04-15T12:12:28","guid":{"rendered":"https:\/\/nationalauditoffice-eg.com\/drmohamed-mofref\/?p=807"},"modified":"2026-04-15T12:12:28","modified_gmt":"2026-04-15T12:12:28","slug":"%d9%86%d8%b8%d8%a7%d9%85-%d8%ba%d8%b0%d8%a7%d8%a6%d9%8a-%d8%b5%d8%ad%d9%8a-%d9%84%d9%85%d8%b1%d8%b6%d9%89-%d8%a7%d9%84%d8%b3%d9%83%d8%b1%d9%8a","status":"publish","type":"post","link":"https:\/\/nationalauditoffice-eg.com\/drmohamed-mofref\/2026\/04\/15\/%d9%86%d8%b8%d8%a7%d9%85-%d8%ba%d8%b0%d8%a7%d8%a6%d9%8a-%d8%b5%d8%ad%d9%8a-%d9%84%d9%85%d8%b1%d8%b6%d9%89-%d8%a7%d9%84%d8%b3%d9%83%d8%b1%d9%8a\/","title":{"rendered":"\u0646\u0638\u0627\u0645 \u063a\u0630\u0627\u0626\u064a \u0635\u062d\u064a \u0644\u0645\u0631\u0636\u0649 \u0627\u0644\u0633\u0643\u0631\u064a"},"content":{"rendered":"
\n

\u0646\u0638\u0627\u0645 \u063a\u0630\u0627\u0626\u064a \u0635\u062d\u064a \u0644\u0645\u0631\u0636\u0649 \u0627\u0644\u0633\u0643\u0631\u064a<\/span><\/span><\/h1>\n<\/div>\n
\n
\u064a\u064f\u0639\u062f \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u063a\u0630\u0627\u0626\u064a \u0627\u0644\u0635\u062d\u064a \u062d\u062c\u0631 \u0627\u0644\u0632\u0627\u0648\u064a\u0629 \u0641\u064a \u0625\u062f\u0627\u0631\u0629 \u0645\u0631\u0636 \u0627\u0644\u0633\u0643\u0631\u064a\u060c \u0633\u0648\u0627\u0621 \u0645\u0646 \u0627\u0644\u0646\u0648\u0639 \u0627\u0644\u0623\u0648\u0644 \u0623\u0648 \u0627\u0644\u062b\u0627\u0646\u064a. \u0641\u0627\u0644\u062a\u063a\u0630\u064a\u0629 \u0627\u0644\u0633\u0644\u064a\u0645\u0629 \u0644\u0627 \u062a\u0633\u0627\u0639\u062f \u0641\u0642\u0637 \u0641\u064a \u0627\u0644\u062a\u062d\u0643\u0645 \u0628\u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0633\u0643\u0631 \u0641\u064a \u0627\u0644\u062f\u0645\u060c \u0628\u0644 \u062a\u0633\u0627\u0647\u0645 \u0623\u064a\u0636\u0627\u064b \u0641\u064a \u0627\u0644\u0648\u0642\u0627\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0636\u0627\u0639\u0641\u0627\u062a \u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629 \u0628\u0627\u0644\u0645\u0631\u0636 \u0648\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u062d\u064a\u0627\u0629 \u0627\u0644\u0645\u0631\u064a\u0636 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645.<\/span><\/span><\/div>\n<\/div>\n
\n

\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u062a\u062d\u0643\u0645 \u0641\u064a \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0633\u0643\u0631 \u0641\u064a \u0627\u0644\u062f\u0645<\/span><\/span><\/h2>\n<\/div>\n
\n
\u0627\u0644\u062a\u062d\u0643\u0645 \u0627\u0644\u062c\u064a\u062f \u0641\u064a \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u062c\u0644\u0648\u0643\u0648\u0632 \u0641\u064a \u0627\u0644\u062f\u0645 \u064a\u0642\u0644\u0644 \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0645\u0646 \u062e\u0637\u0631 \u0627\u0644\u0625\u0635\u0627\u0628\u0629 \u0628\u0645\u0636\u0627\u0639\u0641\u0627\u062a \u0627\u0644\u0633\u0643\u0631\u064a \u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u0645\u062f \u0645\u062b\u0644 \u0623\u0645\u0631\u0627\u0636 \u0627\u0644\u0642\u0644\u0628 \u0648\u0627\u0644\u0623\u0648\u0639\u064a\u0629 \u0627\u0644\u062f\u0645\u0648\u064a\u0629\u060c \u0627\u0644\u0641\u0634\u0644 \u0627\u0644\u0643\u0644\u0648\u064a\u060c \u0627\u0639\u062a\u0644\u0627\u0644 \u0627\u0644\u0634\u0628\u0643\u064a\u0629 \u0627\u0644\u0633\u0643\u0631\u064a\u060c \u0648\u062a\u0644\u0641 \u0627\u0644\u0623\u0639\u0635\u0627\u0628. \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u063a\u0630\u0627\u0626\u064a \u0627\u0644\u0645\u062a\u0648\u0627\u0632\u0646 \u064a\u0644\u0639\u0628 \u062f\u0648\u0631\u0627\u064b \u0645\u062d\u0648\u0631\u064a\u0627\u064b \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u0647\u0630\u0627 \u0627\u0644\u062a\u062d\u0643\u0645.<\/span><\/span><\/div>\n<\/div>\n
\n

\u0627\u0644\u0645\u0643\u0648\u0646\u0627\u062a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0644\u0646\u0638\u0627\u0645 \u063a\u0630\u0627\u0626\u064a \u0644\u0645\u0631\u0636\u0649 \u0627\u0644\u0633\u0643\u0631\u064a<\/span><\/span><\/h2>\n<\/div>\n
\n
\u064a\u062c\u0628 \u0623\u0646 \u064a\u0631\u0643\u0632 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u063a\u0630\u0627\u0626\u064a \u0644\u0645\u0631\u0636\u0649 \u0627\u0644\u0633\u0643\u0631\u064a \u0639\u0644\u0649 \u0627\u0644\u0623\u0637\u0639\u0645\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0648\u063a\u064a\u0631 \u0627\u0644\u0645\u0635\u0646\u0639\u0629\u060c \u0645\u0639 \u0627\u0644\u0627\u0646\u062a\u0628\u0627\u0647 \u0625\u0644\u0649 \u0643\u0645\u064a\u0629 \u0648\u0646\u0648\u0639\u064a\u0629 \u0627\u0644\u0643\u0631\u0628\u0648\u0647\u064a\u062f\u0631\u0627\u062a\u060c \u0627\u0644\u0628\u0631\u0648\u062a\u064a\u0646\u0627\u062a\u060c \u0648\u0627\u0644\u062f\u0647\u0648\u0646.<\/span><\/span><\/div>\n<\/div>\n
\n

\u0627\u0644\u0643\u0631\u0628\u0648\u0647\u064a\u062f\u0631\u0627\u062a<\/span><\/span><\/h3>\n<\/div>\n
\n
\u062a\u064f\u0639\u062f \u0627\u0644\u0643\u0631\u0628\u0648\u0647\u064a\u062f\u0631\u0627\u062a \u0627\u0644\u0645\u0635\u062f\u0631 \u0627\u0644\u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0637\u0627\u0642\u0629\u060c \u0648\u0644\u0643\u0646 \u064a\u062c\u0628 \u0627\u062e\u062a\u064a\u0627\u0631\u0647\u0627 \u0628\u062d\u0643\u0645\u0629. \u064a\u064f\u0641\u0636\u0644 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0639\u0644\u0649 \u0627\u0644\u0643\u0631\u0628\u0648\u0647\u064a\u062f\u0631\u0627\u062a \u0627\u0644\u0645\u0639\u0642\u062f\u0629 \u0627\u0644\u063a\u0646\u064a\u0629 \u0628\u0627\u0644\u0623\u0644\u064a\u0627\u0641 \u0645\u062b\u0644 \u0627\u0644\u062d\u0628\u0648\u0628 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 (\u0627\u0644\u0634\u0648\u0641\u0627\u0646\u060c \u0627\u0644\u0623\u0631\u0632 \u0627\u0644\u0628\u0646\u064a\u060c \u062e\u0628\u0632 \u0627\u0644\u0642\u0645\u062d \u0627\u0644\u0643\u0627\u0645\u0644)\u060c \u0627\u0644\u0628\u0642\u0648\u0644\u064a\u0627\u062a\u060c \u0648\u0627\u0644\u062e\u0636\u0631\u0648\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0646\u0634\u0648\u064a\u0629. \u064a\u062c\u0628 \u062a\u062c\u0646\u0628 \u0627\u0644\u0633\u0643\u0631\u064a\u0627\u062a \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0627\u0644\u0643\u0631\u0628\u0648\u0647\u064a\u062f\u0631\u0627\u062a \u0627\u0644\u0645\u0643\u0631\u0631\u0629 \u0627\u0644\u062a\u064a \u062a\u0631\u0641\u0639 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0633\u0643\u0631 \u0641\u064a \u0627\u0644\u062f\u0645 \u0628\u0633\u0631\u0639\u0629.<\/span><\/span><\/div>\n<\/div>\n
\n

\u0627\u0644\u0628\u0631\u0648\u062a\u064a\u0646\u0627\u062a<\/span><\/span><\/h3>\n<\/div>\n
\n
\u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0628\u0631\u0648\u062a\u064a\u0646\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0634\u0639\u0648\u0631 \u0628\u0627\u0644\u0634\u0628\u0639 \u0648\u062a\u062d\u0627\u0641\u0638 \u0639\u0644\u0649 \u0643\u062a\u0644\u0629 \u0627\u0644\u0639\u0636\u0644\u0627\u062a. \u064a\u064f\u0646\u0635\u062d \u0628\u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u0628\u0631\u0648\u062a\u064a\u0646 \u0627\u0644\u062e\u0627\u0644\u064a\u0629 \u0645\u0646 \u0627\u0644\u062f\u0647\u0648\u0646 \u0645\u062b\u0644 \u0627\u0644\u062f\u0648\u0627\u062c\u0646 \u0645\u0646\u0632\u0648\u0639\u0629 \u0627\u0644\u062c\u0644\u062f\u060c \u0627\u0644\u0623\u0633\u0645\u0627\u0643\u060c \u0627\u0644\u0628\u0642\u0648\u0644\u064a\u0627\u062a\u060c \u0648\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u0623\u0644\u0628\u0627\u0646 \u0642\u0644\u064a\u0644\u0629 \u0627\u0644\u062f\u0633\u0645.<\/span><\/span><\/div>\n<\/div>\n
\n

\u0627\u0644\u062f\u0647\u0648\u0646 \u0627\u0644\u0635\u062d\u064a\u0629<\/span><\/span><\/h3>\n<\/div>\n
\n
\u0627\u0644\u062f\u0647\u0648\u0646 \u0627\u0644\u0635\u062d\u064a\u0629 \u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u0635\u062d\u0629 \u0627\u0644\u0642\u0644\u0628 \u0648\u0627\u0644\u0623\u0648\u0639\u064a\u0629 \u0627\u0644\u062f\u0645\u0648\u064a\u0629. \u064a\u062c\u0628 \u062a\u0636\u0645\u064a\u0646 \u0645\u0635\u0627\u062f\u0631 \u0627\u0644\u062f\u0647\u0648\u0646 \u063a\u064a\u0631 \u0627\u0644\u0645\u0634\u0628\u0639\u0629 \u0645\u062b\u0644 \u0632\u064a\u062a \u0627\u0644\u0632\u064a\u062a\u0648\u0646\u060c \u0627\u0644\u0623\u0641\u0648\u0643\u0627\u062f\u0648\u060c \u0627\u0644\u0645\u0643\u0633\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u0628\u0630\u0648\u0631. \u064a\u064f\u0646\u0635\u062d \u0628\u062a\u062c\u0646\u0628 \u0627\u0644\u062f\u0647\u0648\u0646 \u0627\u0644\u0645\u0634\u0628\u0639\u0629 \u0648\u0627\u0644\u0645\u062a\u062d\u0648\u0644\u0629 \u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0629 \u0641\u064a \u0627\u0644\u0623\u0637\u0639\u0645\u0629 \u0627\u0644\u0645\u0635\u0646\u0639\u0629 \u0648\u0627\u0644\u0648\u062c\u0628\u0627\u062a \u0627\u0644\u0633\u0631\u064a\u0639\u0629.<\/span><\/span><\/div>\n<\/div>\n
\n

\u0646\u0635\u0627\u0626\u062d \u0625\u0636\u0627\u0641\u064a\u0629 \u0644\u0645\u0631\u0636\u0649 \u0627\u0644\u0633\u0643\u0631\u064a<\/span><\/span><\/h2>\n<\/div>\n
\n
\u2022<\/span><\/span>\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0648\u062c\u0628\u0627\u062a:<\/span><\/span> \u062a\u0646\u0627\u0648\u0644 \u0648\u062c\u0628\u0627\u062a \u0635\u063a\u064a\u0631\u0629 \u0648\u0645\u062a\u0639\u062f\u062f\u0629 \u0639\u0644\u0649 \u0645\u062f\u0627\u0631 \u0627\u0644\u064a\u0648\u0645 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0648\u062c\u0628\u0627\u062a \u0643\u0628\u064a\u0631\u0629 \u0642\u0644\u064a\u0644\u0629 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0627\u0644\u0633\u0643\u0631 \u0641\u064a \u0627\u0644\u062f\u0645.<\/span><\/span><\/span><\/div>\n<\/div>\n
\n
\u2022<\/span><\/span>\u0627\u0644\u062a\u0631\u0637\u064a\u0628:<\/span><\/span> \u0634\u0631\u0628 \u0643\u0645\u064a\u0627\u062a \u0643\u0627\u0641\u064a\u0629 \u0645\u0646 \u0627\u0644\u0645\u0627\u0621 \u0636\u0631\u0648\u0631\u064a \u0644\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0648\u0638\u0627\u0626\u0641 \u0627\u0644\u062c\u0633\u0645 \u0627\u0644\u062d\u064a\u0648\u064a\u0629.<\/span><\/span><\/span><\/div>\n<\/div>\n
\n
\u2022<\/span><\/span>\u0645\u0631\u0627\u0642\u0628\u0629 \u0627\u0644\u062d\u0635\u0635:<\/span><\/span> \u0641\u0647\u0645 \u0623\u062d\u062c\u0627\u0645 \u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u0644\u062a\u062d\u0643\u0645 \u0628\u0643\u0645\u064a\u0629 \u0627\u0644\u0643\u0631\u0628\u0648\u0647\u064a\u062f\u0631\u0627\u062a \u0648\u0627\u0644\u0633\u0639\u0631\u0627\u062a \u0627\u0644\u062d\u0631\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u062a\u0646\u0627\u0648\u0644\u0629.<\/span><\/span><\/span><\/div>\n<\/div>\n
\n
\u2022<\/span><\/span>\u0642\u0631\u0627\u0621\u0629 \u0627\u0644\u0645\u0644\u0635\u0642\u0627\u062a \u0627\u0644\u063a\u0630\u0627\u0626\u064a\u0629:<\/span><\/span> \u062a\u0633\u0627\u0639\u062f \u0641\u064a \u0627\u062a\u062e\u0627\u0630 \u062e\u064a\u0627\u0631\u0627\u062a \u063a\u0630\u0627\u0626\u064a\u0629 \u0645\u0633\u062a\u0646\u064a\u0631\u0629.<\/span><\/span><\/span><\/div>\n<\/div>\n
\n
\u2022<\/span><\/span>\u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0628\u062f\u0646\u064a:<\/span><\/span> \u0645\u0645\u0627\u0631\u0633\u0629 \u0627\u0644\u0631\u064a\u0627\u0636\u0629 \u0628\u0627\u0646\u062a\u0638\u0627\u0645 \u062a\u0643\u0645\u0644 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u063a\u0630\u0627\u0626\u064a \u0627\u0644\u0635\u062d\u064a \u0648\u062a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u062d\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0623\u0646\u0633\u0648\u0644\u064a\u0646.<\/span><\/span><\/span><\/div>\n<\/div>\n
\n

\u0627\u0644\u062e\u0644\u0627\u0635\u0629<\/span><\/span><\/h2>\n<\/div>\n
\n
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