{"id":3759,"date":"2024-04-24T22:36:44","date_gmt":"2024-04-24T19:36:44","guid":{"rendered":"https:\/\/ncc-consultants.com\/?page_id=3724"},"modified":"2024-04-27T14:09:48","modified_gmt":"2024-04-27T11:09:48","slug":"%d9%81%d8%b1%d9%8a%d9%82-%d8%a7%d9%84%d8%b9%d9%85%d9%84","status":"publish","type":"page","link":"https:\/\/ncc-consultants.com\/ar\/%d9%81%d8%b1%d9%8a%d9%82-%d8%a7%d9%84%d8%b9%d9%85%d9%84\/","title":{"rendered":"\u0641\u0631\u064a\u0642 \u0627\u0644\u0639\u0645\u0644"},"content":{"rendered":"

<\/div><\/div>
<\/div>
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\n<\/div>

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\n<\/span><\/span><\/h2><\/header>
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\n<\/div><\/div><\/div>

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\n<\/div><\/div><\/div>

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<\/div>
<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0623\u062d\u0645\u062f<\/b> \u0639\u0636\u0648 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0628\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0648\u062d\u0627\u0635\u0644 \u0639\u0644\u064a \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f (CPA)\u060c \u0648\u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629(IFRS) .<\/p>\n

\n<\/div><\/div><\/div>

<\/div>

\u0645\u062f\u064a\u0631 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a<\/span>\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0645\u062d\u0645\u0648\u062f \u0646\u0635\u0627\u0631<\/u><\/span><\/span><\/h4><\/header>
<\/div>
<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0645\u062d\u0645\u0648\u062f <\/b>\u064a\u062a\u0645\u062a\u0639 \u0628\u062e\u0644\u0641\u064a\u0629 \u0645\u0647\u0646\u064a\u0629 \u0645\u0644\u062d\u0648\u0638\u0629. \u062d\u064a\u062b \u0625\u0646\u0647 \u0639\u0636\u0648 \u0641\u064a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0645\u0631\u0627\u0642\u0628\u0629 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (ISACA)\u060c \u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 CISA (\u0645\u062f\u0642\u0642 \u0645\u0639\u062a\u0645\u062f \u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a) \u0648\u0634\u0647\u0627\u062f\u0629 CDPSE (\u0645\u0647\u0646\u062f\u0633 \u0645\u0639\u062a\u0645\u062f \u0644\u062d\u0644\u0648\u0644 \u062e\u0635\u0648\u0635\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a). \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u0647\u0648 \u0639\u0636\u0648 \u0645\u0639\u062a\u0631\u0641 \u0628\u0647 \u0641\u064a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0623\u0645\u0627\u0646 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (ISC2)\u00a0 \u0648\u064a\u0641\u062a\u062e\u0631 \u0628\u062d\u0645\u0644 \u0634\u0647\u0627\u062f\u0629 Cybersecurity \u00a0(\u0645\u062d\u062a\u0631\u0641 \u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f).<\/p>\n

\n<\/div><\/div><\/div>

<\/div>

\u0645\u062f\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span>\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u062d\u0645\u062f\u064a \u0627\u0644\u0639\u0632\u0627\u0632\u064a<\/u><\/span><\/span><\/h4><\/header>
<\/div>
<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u062d\u0645\u062f\u064a<\/b> \u0645\u062d\u0627\u0633\u0628 \u0625\u062f\u0627\u0631\u064a \u0645\u0639\u062a\u0645\u062f (CMA) \u0648\u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0645\u062d\u0644\u0644 \u0627\u0644\u0646\u0645\u0627\u0630\u062c \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0627\u0644\u064a (FMVA)\u060c \u0648\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS). \u064a\u062a\u0645\u062a\u0639 \u0628\u062e\u0628\u0631\u0629 \u0641\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0646\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u062e\u0635\u0635\u0627\u062a\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0648\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u062f\u0648\u0649 \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u0627\u062a\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u060c\u0648\u0627\u0644\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c\u0648\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a.<\/p>\n

\n<\/div><\/div><\/div>

<\/div>

\u0645\u062f\u064a\u0631 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/span>\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0639\u0645\u0627\u062f \u0643\u0645\u0627\u0644<\/u><\/span><\/span><\/h4><\/header>
<\/div>
<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0639\u0645\u0627\u062f <\/b>\u062e\u0628\u064a\u0631 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u062e\u0628\u064a\u0631 \u0645\u062f\u0642\u0642 \u0646\u0638\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0639\u062a\u0645\u062f\u060c \u0648\u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0642\u062f \u0639\u0645\u0644 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0647\u0646\u0629.<\/p>\n

\n<\/div><\/div><\/div>

<\/div>

\u0645\u062f\u064a\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/span>\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u062d\u0627\u062a\u0645 \u062d\u0646\u0641\u064a<\/u><\/span><\/span><\/h4><\/header>
<\/div>
<\/p>\n

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

\n<\/div><\/div><\/div>

<\/div>

\u0645\u0634\u0631\u0641 \u0641\u0631\u064a\u0642 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/span>\u0627\u0644\u0645\u0647\u0646\u062f\u0633\/ \u0645\u062d\u0645\u062f \u0641\u0648\u0632\u064a<\/u><\/span><\/span><\/h4><\/header>
<\/div>
<\/p>\n

\u0627\u0644\u0645\u0647\u0646\u062f\u0633 \u0645\u062d\u0645\u062f<\/b>\u060c \u0645\u0637\u0648\u0631 \u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062e\u0628\u064a\u0631 \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0645\u0647\u0627\u0645 \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0642\u0639 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a. \u0644\u062f\u064a\u0647 \u062e\u0644\u0641\u064a\u0629 \u0642\u0648\u064a\u0629 \u0641\u064a \u062a\u0635\u0645\u064a\u0645 \u0648\u062a\u0637\u0648\u064a\u0631 \u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0648\u064a\u0628 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u0627\u0644\u0647\u0627\u062a\u0641 \u0627\u0644\u062c\u0648\u0627\u0644\u060c \u062d\u064a\u062b \u0642\u0627\u0645 \u0628\u0625\u0646\u0634\u0627\u0621 \u0648\u062a\u0646\u0641\u064a\u0630 \u0645\u0626\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0646\u0627\u062c\u062d\u0629 \u0644\u0639\u0645\u0644\u0627\u0621 \u0645\u0646 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0641\u064a \u0645\u0635\u0631 \u0648\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/p>\n

\n<\/div><\/div><\/div>

<\/div>

\u0645\u0635\u0645\u0645 \u062c\u0631\u0627\u0641\u064a\u0643<\/span>\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0623\u062d\u0645\u062f \u0627\u0644\u0645\u0641\u0644\u062d\u064a<\/u><\/span><\/span><\/h4><\/header>
<\/div>
<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0623\u062d\u0645\u062f <\/b>\u0645\u0635\u0645\u0645 \u062c\u0631\u0627\u0641\u064a\u0643 \u0627\u062d\u062a\u0631\u0627\u0641\u064a\u060c \u062e\u0628\u0631\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u062c\u0631\u0627\u0641\u064a\u0643\u064a \u0644\u0623\u0643\u062b\u0631 \u0645\u0646 18 \u0639\u0627\u0645\u0627\u064b\u060c \u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u062a\u064a \u0627\u0644\u0628\u0643\u0627\u0644\u0648\u0631\u064a\u0648\u0633 \u0648\u0627\u0644\u0645\u0627\u062c\u0633\u062a\u064a\u0631 \u0645\u0646 \u062c\u0627\u0645\u0639\u0629 \u0633\u0627\u0646\u062a \u0628\u0637\u0631\u0633\u0628\u0648\u0631\u063a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0631\u0648\u0633\u064a\u0629 \u0641\u064a \u0645\u062c\u0627\u0644 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u062a\u0635\u0645\u064a\u0645 \u0648\u0628\u0631\u0645\u062c\u0629 \u0627\u0644\u0648\u064a\u0628\u060c \u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u062f\u0648\u0631\u0627\u062a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u062c\u0631\u0627\u0641\u064a\u0643\u064a \u0648\u0627\u0644\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u062b\u0644\u0627\u062b\u064a \u0627\u0644\u0623\u0628\u0639\u0627\u062f\u060c \u062e\u0628\u0631\u0629 \u0645\u0645\u062a\u0627\u0632\u0629 \u0641\u064a \u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0647\u0648\u064a\u0627\u062a \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629 \u0648\u0627\u0644\u0639\u0644\u0627\u0645\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0648\u062a\u0635\u0645\u064a\u0645 \u0648\u0627\u062e\u0631\u0627\u062c \u0641\u0646\u064a \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0633\u0646\u0648\u064a\u0629.<\/p>\n

\n<\/div><\/div><\/div>

<\/div>

\u0645\u062f\u064a\u0631 \u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/span>\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u064a\u0648\u0633\u0641 \u0634\u0631\u064a\u0641<\/u><\/span><\/span><\/h4><\/header>
<\/div>
<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u064a\u0648\u0633\u0641 <\/b>\u0639\u0636\u0648 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062f\u0642\u0642\u064a\u0646 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u064a\u0646 \u0628\u0623\u0645\u0631\u064a\u0643\u0627(CIA) \u00a0\u0648\u0639\u0636\u0648 \u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u0645\u0635\u0631\u064a\u0629 (ESAA) \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0627\u0646\u0647 \u0645\u062d\u0627\u0633\u0628 \u0642\u0627\u0646\u0648\u0646\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629.<\/p>\n

\n<\/div><\/div><\/div>

<\/div>

\u0645\u062f\u064a\u0631 \u0631\u0626\u064a\u0633\u064a \u0644\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/span>\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0623\u062d\u0645\u062f \u0623\u0645\u064a\u0646<\/u><\/span><\/span><\/h4><\/header>
<\/div>
<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0623\u062d\u0645\u062f<\/b> \u0639\u0636\u0648 \u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u064a\u0646 \u0627\u0644\u0645\u0639\u062a\u0645\u062f\u064a\u0646 \u0628\u0627\u0644\u0648\u0644\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0648\u062d\u0627\u0635\u0644 \u0639\u0644\u064a \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a \u0627\u0644\u0645\u0639\u062a\u0645\u062f (CPA)\u060c \u0648\u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629(IFRS) .<\/p>\n

\n<\/div><\/div><\/div>

<\/div>

\u0645\u062f\u064a\u0631 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a<\/span>\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0645\u062d\u0645\u0648\u062f \u0646\u0635\u0627\u0631<\/u><\/span><\/span><\/h4><\/header>
<\/div>
<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0645\u062d\u0645\u0648\u062f <\/b>\u064a\u062a\u0645\u062a\u0639 \u0628\u062e\u0644\u0641\u064a\u0629 \u0645\u0647\u0646\u064a\u0629 \u0645\u0644\u062d\u0648\u0638\u0629. \u062d\u064a\u062b \u0625\u0646\u0647 \u0639\u0636\u0648 \u0641\u064a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0623\u0645\u0631\u064a\u0643\u064a\u0629 \u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0645\u0631\u0627\u0642\u0628\u0629 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (ISACA)\u060c \u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 CISA (\u0645\u062f\u0642\u0642 \u0645\u0639\u062a\u0645\u062f \u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a) \u0648\u0634\u0647\u0627\u062f\u0629 CDPSE (\u0645\u0647\u0646\u062f\u0633 \u0645\u0639\u062a\u0645\u062f \u0644\u062d\u0644\u0648\u0644 \u062e\u0635\u0648\u0635\u064a\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a). \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u0647\u0648 \u0639\u0636\u0648 \u0645\u0639\u062a\u0631\u0641 \u0628\u0647 \u0641\u064a \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0634\u0647\u0627\u062f\u0627\u062a \u0623\u0645\u0627\u0646 \u0646\u0638\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a (ISC2)\u00a0 \u0648\u064a\u0641\u062a\u062e\u0631 \u0628\u062d\u0645\u0644 \u0634\u0647\u0627\u062f\u0629 Cybersecurity \u00a0(\u0645\u062d\u062a\u0631\u0641 \u0623\u0645\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0645\u0639\u062a\u0645\u062f).<\/p>\n

\n<\/div><\/div><\/div>

<\/div>

\u0645\u062f\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/span>\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u062d\u0645\u062f\u064a \u0627\u0644\u0639\u0632\u0627\u0632\u064a<\/u><\/span><\/span><\/h4><\/header>
<\/div>
<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u062d\u0645\u062f\u064a<\/b> \u0645\u062d\u0627\u0633\u0628 \u0625\u062f\u0627\u0631\u064a \u0645\u0639\u062a\u0645\u062f (CMA) \u0648\u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0645\u062d\u0644\u0644 \u0627\u0644\u0646\u0645\u0627\u0630\u062c \u0648\u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0627\u0644\u064a (FMVA)\u060c \u0648\u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (IFRS). \u064a\u062a\u0645\u062a\u0639 \u0628\u062e\u0628\u0631\u0629 \u0641\u064a \u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u062a\u0646\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u062e\u0635\u0635\u0627\u062a\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0648\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u062f\u0648\u0649 \u0648\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u0627\u062a\u060c \u0648\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 \u060c\u0648\u0627\u0644\u0646\u0645\u0627\u0630\u062c \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c\u0648\u0627\u0644\u0645\u0648\u0627\u0632\u0646\u0627\u062a.<\/p>\n

\n<\/div><\/div><\/div>

<\/div>

\u0645\u062f\u064a\u0631 \u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/span>\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0639\u0645\u0627\u062f \u0643\u0645\u0627\u0644<\/u><\/span><\/span><\/h4><\/header>
<\/div>
<\/p>\n

\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0639\u0645\u0627\u062f <\/b>\u062e\u0628\u064a\u0631 \u0641\u064a \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u062e\u0628\u064a\u0631 \u0645\u062f\u0642\u0642 \u0646\u0638\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u0639\u062a\u0645\u062f\u060c \u0648\u062d\u0627\u0635\u0644 \u0639\u0644\u0649 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0644\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0648\u0642\u062f \u0639\u0645\u0644 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0645\u0647\u0646\u0629.<\/p>\n

\n<\/div><\/div><\/div>

<\/div>

\u0645\u062f\u064a\u0631 \u062c\u0648\u062f\u0629 \u0627\u0644\u0627\u0633\u062a\u0634\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629<\/span>\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u062d\u0627\u062a\u0645 \u062d\u0646\u0641\u064a<\/u><\/span><\/span><\/h4><\/header>
<\/div>
<\/p>\n

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

\n<\/div><\/div><\/div>

<\/div>

\u0645\u0634\u0631\u0641 \u0641\u0631\u064a\u0642 \u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/span>\u0627\u0644\u0645\u0647\u0646\u062f\u0633\/ \u0645\u062d\u0645\u062f \u0641\u0648\u0632\u064a<\/u><\/span><\/span><\/h4><\/header>
<\/div>
<\/p>\n

\u0627\u0644\u0645\u0647\u0646\u062f\u0633 \u0645\u062d\u0645\u062f<\/b>\u060c \u0645\u0637\u0648\u0631 \u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062e\u0628\u064a\u0631 \u0641\u064a \u062a\u0646\u0641\u064a\u0630 \u0645\u0647\u0627\u0645 \u062d\u0645\u0627\u064a\u0629 \u0627\u0644\u0645\u0648\u0627\u0642\u0639 \u0639\u0644\u0649 \u0627\u0644\u0625\u0646\u062a\u0631\u0646\u062a. \u0644\u062f\u064a\u0647 \u062e\u0644\u0641\u064a\u0629 \u0642\u0648\u064a\u0629 \u0641\u064a \u062a\u0635\u0645\u064a\u0645 \u0648\u062a\u0637\u0648\u064a\u0631 \u0645\u0648\u0627\u0642\u0639 \u0627\u0644\u0648\u064a\u0628 \u0627\u0644\u062d\u062f\u064a\u062b\u0629 \u0648\u0627\u0644\u062a\u0637\u0628\u064a\u0642\u0627\u062a \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0628\u0627\u0644\u0647\u0627\u062a\u0641 \u0627\u0644\u062c\u0648\u0627\u0644\u060c \u062d\u064a\u062b \u0642\u0627\u0645 \u0628\u0625\u0646\u0634\u0627\u0621 \u0648\u062a\u0646\u0641\u064a\u0630 \u0645\u0626\u0627\u062a \u0627\u0644\u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0646\u0627\u062c\u062d\u0629 \u0644\u0639\u0645\u0644\u0627\u0621 \u0645\u0646 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0641\u064a \u0645\u0635\u0631 \u0648\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629.<\/p>\n

\n<\/div><\/div><\/div>

<\/div>

\u0645\u0635\u0645\u0645 \u062c\u0631\u0627\u0641\u064a\u0643<\/span>\u0627\u0644\u0623\u0633\u062a\u0627\u0630\/ \u0623\u062d\u0645\u062f \u0627\u0644\u0645\u0641\u0644\u062d\u064a<\/u><\/span><\/span><\/h4><\/header>
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