{"id":1622,"date":"2024-06-25T08:41:15","date_gmt":"2024-06-25T08:41:15","guid":{"rendered":"https:\/\/bpcpasa.com\/?p=1622"},"modified":"2025-04-26T15:36:00","modified_gmt":"2025-04-26T15:36:00","slug":"%d9%85%d8%a7-%d9%87%d9%88-%d8%a7%d9%84%d8%a7%d8%ae%d8%aa%d9%84%d8%a7%d8%b3-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a-%d9%88%d8%b7%d8%b1%d9%82-%d8%a7%d9%84%d9%88%d9%82%d8%a7%d9%8a%d8%a9-%d9%85%d9%86%d9%87","status":"publish","type":"post","link":"https:\/\/bpcpasa.com\/ar\/%d9%85%d8%a7-%d9%87%d9%88-%d8%a7%d9%84%d8%a7%d8%ae%d8%aa%d9%84%d8%a7%d8%b3-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a-%d9%88%d8%b7%d8%b1%d9%82-%d8%a7%d9%84%d9%88%d9%82%d8%a7%d9%8a%d8%a9-%d9%85%d9%86%d9%87\/","title":{"rendered":"\u0645\u0627 \u0647\u0648 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0637\u0631\u0642 \u0627\u0644\u0648\u0642\u0627\u064a\u0629 \u0645\u0646\u0647"},"content":{"rendered":"\n<p>\u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a \u0647\u0648 \u0646\u0648\u0639 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u062d\u064a\u062b \u064a\u0642\u0648\u0645 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0633\u0624\u0648\u0644 \u0639\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0628\u0633\u0631\u0642\u062a\u0647\u0627 \u0623\u0648 \u062a\u062d\u0648\u064a\u0644\u0647\u0627 \u0644\u0623\u063a\u0631\u0627\u0636 \u0634\u062e\u0635\u064a\u0629. \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062d\u062f\u062b \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0634\u0643\u0627\u0644 \u0648\u064a\u062d\u062f\u062b \u0644\u0623\u0633\u0628\u0627\u0628 \u0645\u062a\u0639\u062f\u062f\u0629. \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0623\u0633\u0628\u0627\u0628\u0647\u0627:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u0623\u0646\u0648\u0627\u0639-\u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633-\u0627\u0644\u0645\u0627\u0644\u064a\">\u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-\u0627\u062e\u062a\u0644\u0627\u0633-\u0627\u0644\u0623\u0635\u0648\u0644-asset-misappropriation\">1- <em>\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0623\u0635\u0648\u0644 (Asset Misappropriation)<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u0627\u0644\u0646\u0642\u062f<\/em>: \u064a\u0634\u0645\u0644 \u0633\u0631\u0642\u0629 \u0627\u0644\u0646\u0642\u062f \u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 \u062e\u0632\u0627\u0626\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0623\u0648 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629.<\/li>\n\n\n\n<li><em>\u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/em>: \u0633\u0631\u0642\u0629 \u0623\u0648 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0644\u0623\u063a\u0631\u0627\u0636 \u0634\u062e\u0635\u064a\u0629.<\/li>\n\n\n\n<li><em>\u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629<\/em>: \u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u062b\u0627\u0628\u062a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0645\u0639\u062f\u0627\u062a \u0648\u0627\u0644\u0645\u0631\u0643\u0628\u0627\u062a \u0644\u0644\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0634\u062e\u0635\u064a \u0623\u0648 \u0628\u064a\u0639\u0647\u0627.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-\u0627\u062e\u062a\u0644\u0627\u0633-\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631-\u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a-fraudulent-disbursements\"><em>2- \u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a (Fraudulent Disbursements)<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0648\u0647\u0645\u064a\u0629<\/em>: \u062a\u0642\u062f\u064a\u0645 \u0641\u0648\u0627\u062a\u064a\u0631 \u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a \u0623\u0648 \u062e\u062f\u0645\u0627\u062a \u0644\u0645 \u062a\u064f\u0642\u062f\u0645\u060c \u0648\u0627\u0633\u062a\u0644\u0627\u0645 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0645\u062d\u0648\u0644\u0629.<\/li>\n\n\n\n<li><em>\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u0632\u0627\u0626\u0641\u0629<\/em>: \u062a\u0642\u062f\u064a\u0645 \u0645\u0637\u0627\u0644\u0628\u0627\u062a \u0628\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0644\u0645 \u064a\u062a\u0645 \u062a\u0643\u0628\u062f\u0647\u0627\u060c \u0645\u062b\u0644 \u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0627\u0644\u0633\u0641\u0631 \u0627\u0644\u0632\u0627\u0626\u0641\u0629.<\/li>\n\n\n\n<li><em>\u0627\u0644\u062a\u0644\u0627\u0639\u0628 \u0628\u0627\u0644\u0645\u0631\u062a\u0628\u0627\u062a<\/em>: \u0625\u0636\u0627\u0641\u0629 \u0645\u0648\u0638\u0641\u064a\u0646 \u0648\u0647\u0645\u064a\u064a\u0646 \u0623\u0648 \u0633\u0627\u0639\u0627\u062a \u0639\u0645\u0644 \u0625\u0636\u0627\u0641\u064a\u0629 \u063a\u064a\u0631 \u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u0627\u0633\u062a\u0644\u0627\u0645 \u0623\u0645\u0648\u0627\u0644 \u063a\u064a\u0631 \u0645\u0633\u062a\u062d\u0642\u0629.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-\u0627\u062e\u062a\u0644\u0627\u0633-\u0645\u0646-\u062e\u0644\u0627\u0644-\u0627\u0644\u062a\u0644\u0627\u0639\u0628-\u0628\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-financial-statement-fraud\">3- <em>\u0627\u062e\u062a\u0644\u0627\u0633 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u0644\u0627\u0639\u0628 \u0628\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (Financial Statement Fraud)<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u062a\u0636\u062e\u064a\u0645 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/em>: <a href=\"https:\/\/bpcpasa.com\/%d8%a7%d9%84%d9%85%d8%af%d9%88%d9%86%d8%a9\/%d8%a7%d9%84%d9%85%d8%b9%d9%8a%d8%a7%d8%b1-%d8%a7%d9%84%d8%af%d9%88%d9%84%d9%8a-%d9%84%d9%84%d8%aa%d9%82%d8%a7%d8%b1%d9%8a%d8%b1-%d8%a7%d9%84%d9%85%d8%a7%d9%84%d9%8a%d8%a9-ifrs-15\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u062a\u0633\u062c\u064a\u0644 \u0625\u064a\u0631\u0627\u062f\u0627\u062a<\/a> \u063a\u064a\u0631 \u062d\u0642\u064a\u0642\u064a\u0629 \u0644\u062a\u062d\u0633\u064a\u0646 \u0635\u0648\u0631\u0629 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n\n\n\n<li><em>\u062a\u0642\u0644\u064a\u0644 \u0627\u0644\u0646\u0641\u0642\u0627\u062a<\/em>: \u062a\u0623\u062e\u064a\u0631 \u0623\u0648 \u0639\u062f\u0645 \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a \u0644\u062a\u0642\u062f\u064a\u0645 \u0635\u0648\u0631\u0629 \u0645\u0627\u0644\u064a\u0629 \u0623\u0641\u0636\u0644.<\/li>\n\n\n\n<li><em>\u0627\u0644\u062a\u0644\u0627\u0639\u0628 \u0628\u0627\u0644\u0645\u062e\u0632\u0648\u0646<\/em>: \u062a\u0636\u062e\u064a\u0645 \u0623\u0648 \u062a\u0642\u0644\u064a\u0644 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062e\u0632\u0648\u0646 \u0627\u0644\u0645\u0633\u062c\u0644.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-\u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633-\u0627\u0644\u0645\u0635\u0631\u0641\u064a-bank-fraud\"><em>4- \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0635\u0631\u0641\u064a (Bank Fraud)<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u062a\u0632\u0648\u064a\u0631 \u0627\u0644\u0634\u064a\u0643\u0627\u062a<\/em>: \u062a\u0632\u0648\u064a\u0631 \u0623\u0648 \u062a\u063a\u064a\u064a\u0631 \u0627\u0644\u0634\u064a\u0643\u0627\u062a \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0634\u062e\u0635\u064a\u0629.<\/li>\n\n\n\n<li><em>\u062a\u062d\u0648\u064a\u0644\u0627\u062a \u0645\u0635\u0631\u0641\u064a\u0629 \u063a\u064a\u0631 \u0645\u0634\u0631\u0648\u0639\u0629<\/em>: \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0635\u0644\u0627\u062d\u064a\u0627\u062a \u0627\u0644\u062f\u062e\u0648\u0644 \u0625\u0644\u0649 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629 \u0644\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u062f\u0648\u0646 \u0625\u0630\u0646.<\/li>\n<\/ul>\n\n\n\n<p>\u0644\u0630\u0627 \u062a\u0645 \u0625\u0646\u0634\u0627\u0621 <a href=\"https:\/\/www.aml.gov.sa\/ar-sa\/RulesAndInstructions\/%D8%AF%D9%84%D9%8A%D9%84%20%D9%85%D9%83%D8%A7%D9%81%D8%AD%D8%A9%20%D8%A7%D9%84%D8%A7%D8%AD%D8%AA%D9%8A%D8%A7%D9%84%20%D8%A7%D9%84%D9%85%D8%A7%D9%84%D9%8A%20(%D8%A3%D8%BA%D8%B3%D8%B7%D8%B3%202020%D9%85).pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u062f\u0644\u064a\u0644 \u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0635\u0627\u0631\u0641 \u0627\u0644\u0639\u0627\u0645\u0644\u0629<\/a> \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0644\u0645\u0646\u0639 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0635\u0631\u0641\u064a.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-\u0623\u0633\u0628\u0627\u0628-\u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633-\u0627\u0644\u0645\u0627\u0644\u064a\">\u0623\u0633\u0628\u0627\u0628 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-\u0627\u0644\u0636\u063a\u0648\u0637-\u0627\u0644\u0645\u0627\u0644\u064a\u0629-\u0648\u0627\u0644\u0634\u062e\u0635\u064a\u0629-financial-and-personal-pressure\"><em>1- \u0627\u0644\u0636\u063a\u0648\u0637 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0634\u062e\u0635\u064a\u0629 (Financial and Personal Pressure)<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u0627\u0644\u062f\u064a\u0648\u0646<\/em>: \u0627\u0644\u0636\u063a\u0648\u0637 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0643\u0628\u064a\u0631\u0629 \u0642\u062f \u062a\u062f\u0641\u0639 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0644\u0644\u0627\u062e\u062a\u0644\u0627\u0633.<\/li>\n\n\n\n<li><em>\u0646\u0645\u0637 \u0627\u0644\u062d\u064a\u0627\u0629<\/em>: \u0627\u0644\u0631\u063a\u0628\u0629 \u0641\u064a \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 \u0646\u0645\u0637 \u062d\u064a\u0627\u0629 \u0641\u0627\u062e\u0631 \u064a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0642\u062f\u0631\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-\u0627\u0644\u0641\u0631\u0635-\u0627\u0644\u0645\u062a\u0627\u062d\u0629-opportunity\">2- <em>\u0627\u0644\u0641\u0631\u0635 \u0627\u0644\u0645\u062a\u0627\u062d\u0629 (Opportunity)<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u0646\u0642\u0635 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/em>: \u0639\u062f\u0645 \u0648\u062c\u0648\u062f \u0623\u0646\u0638\u0645\u0629 \u0631\u0642\u0627\u0628\u0629 \u0642\u0648\u064a\u0629 \u064a\u062a\u064a\u062d \u0627\u0644\u0641\u0631\u0635\u0629 \u0644\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u062f\u0648\u0646 \u0627\u0643\u062a\u0634\u0627\u0641.<\/li>\n\n\n\n<li><em>\u0627\u0644\u062b\u0642\u0629 \u0627\u0644\u0632\u0627\u0626\u062f\u0629<\/em>: \u0627\u0644\u062b\u0642\u0629 \u0627\u0644\u0645\u0641\u0631\u0637\u0629 \u0641\u064a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u062f\u0648\u0646 \u0625\u062c\u0631\u0627\u0621 \u0645\u0631\u0627\u062c\u0639\u0627\u062a \u062f\u0648\u0631\u064a\u0629 \u0623\u0648 \u062a\u062f\u0642\u064a\u0642.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-\u0627\u0644\u062a\u0628\u0631\u064a\u0631-\u0627\u0644\u0639\u0642\u0644\u0627\u0646\u064a-rationalization\">3- <em>\u0627\u0644\u062a\u0628\u0631\u064a\u0631 \u0627\u0644\u0639\u0642\u0644\u0627\u0646\u064a (Rationalization)<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u062a\u0628\u0631\u064a\u0631 \u0627\u0644\u0633\u0644\u0648\u0643<\/em>: \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0630\u064a \u064a\u062e\u062a\u0644\u0633 \u0642\u062f \u064a\u0628\u0631\u0631 \u0641\u0639\u0644\u0647 \u0628\u0623\u0646\u0647 \u064a\u0633\u062a\u062d\u0642 \u0647\u0630\u0647 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0643\u062a\u0639\u0648\u064a\u0636 \u0639\u0646 \u0639\u0645\u0644\u0647 \u0627\u0644\u062c\u0627\u062f \u0623\u0648 \u0644\u0638\u0631\u0648\u0641 \u0637\u0627\u0631\u0626\u0629.<\/li>\n\n\n\n<li><em>\u0627\u0644\u0627\u0639\u062a\u0642\u0627\u062f \u0628\u0639\u062f\u0645 \u0627\u0644\u0636\u0631\u0631<\/em>: \u0627\u0644\u0627\u0639\u062a\u0642\u0627\u062f \u0628\u0623\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0644\u0646 \u062a\u062a\u0636\u0631\u0631 \u0645\u0646 \u0633\u0631\u0642\u0629 \u0645\u0628\u0644\u063a \u0635\u063a\u064a\u0631 \u0623\u0648 \u0623\u0646\u0647 \u064a\u0645\u0643\u0646 \u0631\u062f \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0644\u0627\u062d\u0642\u064b\u0627.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-\u0646\u0642\u0635-\u0627\u0644\u062a\u0648\u0639\u064a\u0629-\u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628-lack-of-awareness-and-training\">4- <em>\u0646\u0642\u0635 \u0627\u0644\u062a\u0648\u0639\u064a\u0629 \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628 (Lack of Awareness and Training)<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>\u0639\u062f\u0645 \u0627\u0644\u0648\u0639\u064a \u0628\u0627\u0644\u0645\u062e\u0627\u0637\u0631<\/em>: \u0639\u062f\u0645 \u0648\u0639\u064a \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0628\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0648\u0639\u0648\u0627\u0642\u0628\u0647 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0632\u064a\u0627\u062f\u0629 \u062d\u0648\u0627\u062f\u062b \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633.<\/li>\n\n\n\n<li><em>\u063a\u064a\u0627\u0628 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0639\u0644\u0649 \u0627\u0644\u0623\u062e\u0644\u0627\u0642<\/em>: \u0639\u062f\u0645 \u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645 \u0648\u0627\u0644\u0623\u062e\u0644\u0627\u0642 \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0642\u062f \u064a\u0633\u0627\u0647\u0645 \u0641\u064a \u0627\u0644\u0633\u0644\u0648\u0643 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a.<\/li>\n<\/ul>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"h-\u0627\u0644\u0648\u0642\u0627\u064a\u0629-\u0645\u0646-\u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633-\u0627\u0644\u0645\u0627\u0644\u064a\">\u0627\u0644\u0648\u0642\u0627\u064a\u0629 \u0645\u0646 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a<\/h1>\n\n\n\n<p>\u0644\u062a\u062c\u0646\u0628 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u062a\u062e\u0627\u0630 \u0627\u0644\u062a\u062f\u0627\u0628\u064a\u0631 \u0627\u0644\u062a\u0627\u0644\u064a\u0629:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><em>\u062a\u062d\u0633\u064a\u0646 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629<\/em>: \u0636\u0645\u0627\u0646 \u0648\u062c\u0648\u062f \u0646\u0638\u0627\u0645 \u0642\u0648\u064a \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0648\u0631\u064a\u0629.<\/li>\n\n\n\n<li><em>\u0641\u0635\u0644 \u0627\u0644\u0645\u0647\u0627\u0645<\/em>: \u0641\u0635\u0644 \u0627\u0644\u0645\u0647\u0627\u0645 \u0627\u0644\u062d\u0633\u0627\u0633\u0629 \u0628\u062d\u064a\u062b \u0644\u0627 \u064a\u062a\u0645\u0643\u0646 \u0645\u0648\u0638\u0641 \u0648\u0627\u062d\u062f \u0645\u0646 \u0627\u0644\u0633\u064a\u0637\u0631\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0639\u0644\u0649 \u0639\u0645\u0644\u064a\u0629 \u0645\u0627\u0644\u064a\u0629.<\/li>\n\n\n\n<li><em>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0633\u062a\u0645\u0631<\/em>: \u0625\u062c\u0631\u0627\u0621 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u062f\u0627\u062e\u0644\u064a\u0629 \u0648\u062e\u0627\u0631\u062c\u064a\u0629 \u0645\u0646\u062a\u0638\u0645\u0629 \u0644\u0644\u0643\u0634\u0641 \u0639\u0646 \u0623\u064a \u062a\u0644\u0627\u0639\u0628.<\/li>\n\n\n\n<li><em>\u062a\u0648\u0639\u064a\u0629 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646<\/em>: \u062a\u062f\u0631\u064a\u0628 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a \u0627\u0644\u0645\u0647\u0646\u064a\u0629 \u0648\u0627\u0644\u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u062d\u062a\u0645\u0644\u0629.<\/li>\n\n\n\n<li><em>\u062a\u062d\u0633\u064a\u0646 \u0628\u064a\u0626\u0629 \u0627\u0644\u0639\u0645\u0644<\/em>: \u062e\u0644\u0642 \u0628\u064a\u0626\u0629 \u0639\u0645\u0644 \u0625\u064a\u062c\u0627\u0628\u064a\u0629 \u062a\u0642\u0644\u0644 \u0645\u0646 \u0627\u0644\u0636\u063a\u0648\u0637 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0646\u0641\u0633\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646.<\/li>\n<\/ol>\n\n\n\n<p>\u0628\u062a\u0637\u0628\u064a\u0642 \u0647\u0630\u0647 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0642\u0644\u064a\u0644 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0629 \u0648\u0627\u0644\u0646\u0632\u0627\u0647\u0629 \u0641\u064a \u0639\u0645\u0644\u064a\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0627\u0644\u062d\u0641\u0627\u0638 \u0639\u0644\u0649 <a href=\"https:\/\/bpcpasa.com\/%d8%a7%d9%84%d9%85%d8%af%d9%88%d9%86%d8%a9\/%d8%a7%d9%84%d9%85%d8%ad%d8%aa%d9%88%d9%89-%d8%a7%d9%84%d9%85%d8%ad%d9%84%d9%8a-%d8%a3%d8%af%d8%a7%d8%a9-%d9%84%d8%aa%d8%b9%d8%b2%d9%8a%d8%b2-%d8%a7%d9%84%d8%a7%d9%82%d8%aa%d8%b5%d8%a7%d8%af-%d8%a7\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0627\u0644\u0645\u062d\u0644\u064a <\/a>\u0641\u064a \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0648\u0632\u064a\u0627\u062f\u0629 \u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u0629.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a \u0647\u0648 \u0646\u0648\u0639 \u0645\u0646 \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0627\u0644\u0645\u0627\u0644\u064a \u062d\u064a\u062b \u064a\u0642\u0648\u0645 \u0627\u0644\u0634\u062e\u0635 \u0627\u0644\u0645\u0633\u0624\u0648\u0644 \u0639\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0628\u0633\u0631\u0642\u062a\u0647\u0627 \u0623\u0648 \u062a\u062d\u0648\u064a\u0644\u0647\u0627 \u0644\u0623\u063a\u0631\u0627\u0636 \u0634\u062e\u0635\u064a\u0629. \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u062d\u062f\u062b \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a \u0641\u064a \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0623\u0634\u0643\u0627\u0644 \u0648\u064a\u062d\u062f\u062b \u0644\u0623\u0633\u0628\u0627\u0628 \u0645\u062a\u0639\u062f\u062f\u0629. \u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a \u0648\u0623\u0633\u0628\u0627\u0628\u0647\u0627: \u0623\u0646\u0648\u0627\u0639 \u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0645\u0627\u0644\u064a 1- \u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0623\u0635\u0648\u0644 (Asset Misappropriation) 2- \u0627\u062e\u062a\u0644\u0627\u0633 \u0627\u0644\u0641\u0648\u0627\u062a\u064a\u0631 \u0648\u0627\u0644\u0645\u0635\u0631\u0648\u0641\u0627\u062a (Fraudulent Disbursements) 3- \u0627\u062e\u062a\u0644\u0627\u0633 \u0645\u0646&#8230;<\/p>\n","protected":false},"author":16,"featured_media":1642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[],"tags":[1386,338,340,337],"class_list":["post-1622","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","tag-1386","tag-338","tag-340","tag-337"],"_links":{"self":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts\/1622","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/comments?post=1622"}],"version-history":[{"count":1,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts\/1622\/revisions"}],"predecessor-version":[{"id":5211,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/posts\/1622\/revisions\/5211"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/media\/1642"}],"wp:attachment":[{"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/media?parent=1622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/categories?post=1622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bpcpasa.com\/ar\/wp-json\/wp\/v2\/tags?post=1622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}